imageMozambique | Decree No. 70/2017, of December 2017

Transfer Pricing Regime

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Decree No. 70/2017 of 6 December 2017 Addressing the need to approve the Transfer Pricing Regime, pursuant to article 49 of the Corporate Income Tax Code, approved by Law No. 34/2007, of 31 December 2007, as amended by Law No. 19/2013, of 23 September 2013, pursuant to paragraph 1 (f) of article 204 of the Constitution, the Council of Ministers hereby decrees: Article 1. The Transfer Pricing Regime, which forms an integral part of this Decree, is hereby approved. Art. 2. The Minister who oversees the Finance area is responsible for creating or amending the procedures that may be necessary to fulfill the obligations arising from this Decree. Art. 3. This Decree shall enter into force on 1 January 2018.