imageMozambique | Decree No. 8/2008, of 16 April 2008

Personal Income Tax Code Regulation

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Decree No. 8/2008 of 16 April 2008 Whereas it is necessary to regulate the Personal Income Tax Code, approved by Law No. 33/2007, of 31 December 2007, in the use of the powers conferred by article 2 of the same Law, the Council of Ministers hereby decrees: Article 1. The Regulation of the Personal Income Tax Code, included as annex to this Decree, is hereby approved and forms an integral part hereof. Art. 2. In order to simplify the procedures and forms of collection of the Personal Income Tax, the Minister of Finance is hereby authorized to create or amend, by means of an order, the books and forms templates necessary to comply with the obligations arising from this Statute. Art. 3. Any provision or other legislation contrary to this Statute is hereby repealed. Approved at the Council of Ministers, on 26 February 2008.