imageMozambique | Law No. 4/2009, of 12 January 2009

Tax Benefits Code

Preview Extract:

Law No. 4/2009 from 12 January 2009 In view of the need to redraft the Tax Benefits Code, approved by Decree No. 16/2002, of 27 June 2002, to streamline tax benefits for investments and make them increasingly efficient and effective as an instrument of economic policy, pursuant to paragraph 2 of article 127, in conjunction with paragraph 2 (o) of article 179, both of the Constitution, the National Assembly hereby determines that: ARTICLE 1 The Tax Benefits Code, attached to this Law and an integral part of it, is hereby adopted. ARTICLE 2 It is the responsibility of the Council of Ministers to regulate this Law within 90 days from the date of its publication. ARTICLE 3 All legislation contrary to this Law shall be repealed. ARTICLE 4 This Law shall enter into force on 1 January 2009.