imageMozambique | Decree No. 9/2008, of 5 August 2009

Corporate Income Tax Code Regulation

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Decree No. 9/2008 of 16 April 2008 Considering the need to regulate the Corporate Income Tax Code, approved by Law No. 34/2007, of 31 December 2007, in the use of the powers granted by article 2 of the same Law, the Council of Ministers hereby decrees: Article 1. The Regulation of the Corporate Income Tax Code, attached to this Decree, and considered an integral part thereof, is hereby approved. Art. 2. In order to simplify the procedures and forms of collection of the Corporate Income Tax, the Minister of Finance is hereby authorized to create or amend, by order, the models of books and forms necessary to fulfill the obligations arising from this statute. Art. 3. Legal provisions and other legislation contrary to this statute are hereby repealed. Approved by the Council of Ministers, on 26 February 2008