imageMozambique | Decree No. 8/2017, of 30 March 2017

Amendment to the Regulation on the Value Added Tax Code - 2017

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Decree No. 8/2017 of 30 March 2017 Facing the need to amend the Regulation of the Value Added Tax Code, approved by the Decree No. 7/2008, of 16 April 2008, in the use of the powers conferred by subparagraph 1 (f) of article 204 of the Constitution of the Republic, the Council of Ministers decrees: ARTICLE 1 Articles 2, 4, 6, 7, 10, 15, 56 of the Regulation of the Value Added Tax Code, approved by the Decree No. 7/2008, of 16 April 2008, shall be amended and replaced by the following wording: “ARTICLE 2 (Tax incidence)

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