Mozambique Tax Authority Proposes Law on Tax Amnesty

The Mozambique Tax Authority has submitted a proposal of law to Parliament for the granting of tax amnesty in relation to fines, interest and any other charges, including fines associated with the non-compliance of formal obligations, with respect to national and municipal taxes, for taxpayers who a...

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Bibliographic Details
Published in:Journal of International Taxation 2019-05, Vol.30 (5), p.11-11
Main Authors: Olaogun, Dele A, Todorova, Albena
Format: Article
Language:English
Subjects:
Amnesties
Fines & penalties
International taxation
Proposals
State court decisions
Tax regulations
Tax services
Taxes
Taxpayers
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Summary:The Mozambique Tax Authority has submitted a proposal of law to Parliament for the granting of tax amnesty in relation to fines, interest and any other charges, including fines associated with the non-compliance of formal obligations, with respect to national and municipal taxes, for taxpayers who are debtors of such taxes as of Dec 31, 2018. The proposal states that the amnesty is granted under the condition that the taxpayers would pay the taxes due by Dec 31, 2019.
ISSN:1049-6378