imageMozambique | Law No. 19/2013, of 23 September 2013

Amendment to the Corporate Income Tax Code - 2013

Preview Extract:

Law No. 19/2013 of 23 September 2013 Given the need to amend the Corporate Income Tax Code, approved by Law No. 34/2007 of 31 December 2007, the National Assembly, under the provisions of paragraph 2 of article 127, in conjunction with paragraph 1 and subparagraph 2 (o) of article 179, both from the Constitution, hereby determines: ARTICLE 1 Articles 5, 7, 25, 36, 49, 62, 72 and 73 of the Corporate Income Tax Code, approved by Law No. 34/2007, of 31 December 2007, are hereby amended and replaced by the following wording: “ARTICLE 5 (Extension of the tax obligation)

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