imageMozambique | Law No. 5/2009, of 12 January 2009

Simplified Tax for Small Taxpayers

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Law No. 5/2009 of 12 January 2009 Given the need to introduce in the tax system a simplified tax for small taxpayers, for the purpose of reducing costs of compliance with tax obligations and inspection charges, and control through the simplification of procedures, thus favoring the widening of the tax base, the Assembly of the Republic, under the terms of paragraph 2 of article 127, together with subparagraph 2 (o) of article 179, both of the Constitution, hereby determines: ARTICLE 1 (Simplified Tax for Small Taxpayers) The Simplified Tax for Small Taxpayers, abbreviated ISPC, is hereby created, as an integral part of the national tax system.