imageMozambique | Law No. 13/2016, of 30 December 2016

Amendment and republication of the Value Added Tax - 2016

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Law No. 13/2016 of 30 December 2016 Given the need to amend the Value Added Tax Code, approved by Law No. 32/2007, of 31 December 2007, 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 Articles 1, 3, 6, 7, 9, 11, 12, 13, 14, 15, 19, 21, 23, 25, 27, 30, 31, 32 and 40 of the Value Added Tax Code, approved by Law No. 32/2007, of 31 December 2007, are hereby amended as follows: “Article 1 (Scope) 1. ... a) ... b) …

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