imageMozambique | Decree No. 4/2012, of 24 February 2012

Amendment to the Value Added Tax Code Regulation - 2012

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Decree No. 4/2012 of 24 February 2012 Given the need to revise the Regulation of the Value Added Tax Code, approved by Decree No. 7/2008 of 16 April 2008, in the use of the powers granted by article 1-A of Law No. 3/2012 of 23 January 2012, the Council of Ministers decrees: Article 1 Articles 4, 6, 15, 55 and 56 of the Regulation of the Value Added Tax Code, approved by Decree No. 7/2008 of 16 April 2008, are hereby amended to read as follows: “ARTICLE 4 Determination of the tax base

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