imageMozambique | Decree No. 32/2015, of 31 December 2015

Regulation on the Specific Regime of Taxation and of Tax Benefits for the Petroleum Operations

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Decree No. 32/2015 of 31 December 2015 Considering the need to regulate the Corporate Income Tax Code, approved by Law No. 27/2014, of 23 December 2014, in the use of the powers granted by article 44 of the same Law, the Council of Ministers hereby decrees: Article 1. The Regulation of the Specific Regime for Taxation and Tax Benefits of Petroleum Operations, annexed to this Decree and which forms an integral part thereof is hereby approved. Art. 2. The Minister of Finance is responsible for approving by Ministerial Statute, the procedures, models and forms that are necessary to fulfill the obligations arising from this Decree. Art. 3. The Decree No. 4/2008, of 9 April 2008, is hereby revoked, as well as all legislation contrary to the provisions of this Decree. Art. 4 The present Decree comes into effect on the date of its publication.