imageMozambique | Ministerial Statute No. 64/2013, of 12 June 2013

Update of the Withholding Schedules related to Personal Income Tax

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Ministerial Statute No. 64/2013 of 12 June 2013 The Personal Income Tax Code (CIRPS), approved by Law No. 33/2007, of 31 December 2007, establishes in its article 65, the general withholding tax rules of the Personal Income Tax (IRPS). Given the need to update the Personal Income Tax Withholding Rates Tables attached to the IRPS Withholding Tax Regime applicable to Dependent Employment Income, approved by Ministerial Statute No. 109/2008, of 27 November 2008, pursuant to the provisions of article 31 of the CIRPS Regulation, approved by the Decree No. 8/2008, of 16 April 2008, I hereby determine: Article 1. The Personal Income Tax (IRPS) Withholding Rates Tables, as referred to in the Personal Income Tax Withholding Tax Regime applicable to the Dependent Employment Income, approved by the Ministerial Statute No. 109/2008, of 27 November 2008 , attached to this statute, of which it is an integral part thereof, shall be updated. Art. 2. This Statute shall enter into force on the date of its publication.

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