imageMozambique | Law No. 28/2007, of 4 December 2007

Inheritance and Donations Tax Code

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Law No. 28/2007 of 4 December 2007 Whereas it is necessary to proceed with the approval on the Inheritance and Donations Tax Code, approved by Law nº 15/2002, of 26 June 2002, Basic Law of the Tax System, the National Assembly under the competence delegated by the articles 100 and 127 conjugated with the paragraph 2 (o) of article 179, all of the Constitution, hereby determines: CHAPTER I Incidence ARTICLE 1 (Tax incidence)