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Update - Mozambique Provides Advance Payment Waiver and Other Relief Measures in Response to COVID-19

07 May 2020

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Approved Changes

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Mozambique

Mozambique has published Decree No. 23/2020 of 27 April 2020 in the Official Gazette, which includes the package of tax relief measures to mitigate the economic effects of COVID-19 that was approved earlier in the month. The measures are summarized as follows: Customs facilities are provided to expedite the import of COVID-19 prevention and treatment products, with the respective regularization procedures to be completed within a maximum period of 90 days; Income tax facilities are provided, upon request, for taxpayers with annual turnover not exceeding MSN 2.5 million 2019, including: the suspension of advance income tax payments normally due in...