imageMozambique | Law No. 17/2017, of 31 December 2017

Excise Duty Code

Preview Extract:

Law No. 17/2017 of 28 December 2017 Given the need to amend the Excise Duty, approved by Law No. 17/2009, of 10 September 2009, amended by Law No. 2/2013, of 7 January 2013, pursuant to the provisions of paragraph 2 of article 127, in conjunction with subparagraph 2 (o) of article 179, both from the Constitution, the National Assembly hereby determines: ARTICLE 1 The Excise Duty Code, which is an integral part of this Law, is hereby approved. ARTICLE 2 It is the responsibility of the Council of Ministers to regulate this Law and to establish the necessary procedures to simplify the forms of collection of this tax, as well as effective control measures, within 90 days from the date of its publication.