imageMozambique | Decree No. 68/2009, of 11 December 2009

Amendment to the Corporate Income Tax Code Regulation - 2009

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Decree No. 68/2009 of 11 December 2009 Given the need to review the Regulation of the Corporate Income Tax Code (CIT), approved by Decree No. 9/2008 of 16 April 2008, in order to adjust it in accordance with the changes introduced by Law No. 20/2009 of 10 September 2009, in the use of the powers granted by article 4 of the same Law, the Council of Ministers hereby decrees: Article 1. Article 5 of the Regulation of the CIT Code, approved by Decree No. 9/2008 of 16 April 2008, is hereby amended to read as follows: “CHAPTER II Determination of the taxable amount ARTICLE 5 Valuation of stocks

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