imageMozambique | Law No. 19/2017, of 31 December 2017

Amendment and republication of the Personal Income Tax Code

Preview Extract:

Law No. 19/2017 of 28 December 2017 Given the need to amend the Personal Income Tax Code, approved by Law No. 33/2007, of 31 December 2007, as amended by Law No. 20/2013, of 23 September 2013, under the provisions of paragraph 2 of article 127, in conjunction with paragraph 1 and subparagraph 2 (o) of article 179, both of the Constitution, the National Assembly hereby determines: ARTICLE 1 (Amendments) Articles 52, 57, 59, 65 and 65-A of the Personal Income Tax Code, approved by Law No. 33/2007, of 31 December 2007, and amended by Law No. 20/2013, of 23 September 2013, are hereby amended and replaced by the following wording: “ARTICLE 52 (Tax return)

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