imageMozambique | Decree No. 46/2004, of 27 October 2004

Property Transfer Tax Code (SISA)

Preview Extract:

Decree No. 46/2004 of 27 October 2004 Given the need to proceed with the approval of the Property Transfer Tax (“Sisa Tax”) Code, provided for in Law No. 15/2002, of 26 June 2002, Basic Law of the Tax System, in the use of the powers attributed in paragraph 1 of article 72 of the same Law, the Council of Ministers hereby decrees: Article 1. The Property Transfer Tax (Sisa Tax) Code, annexed to this decree and an integral part of it, is hereby approved. Art. 2. The Minister of Finance shall be responsible for the approval of the models, procedures and other measures that may be deemed necessary to perform the obligations arising from the Code hereby approved. Art. 3. All legislation contrary to the provisions of this Decree is hereby revoked. Art. 4. This Decree shall enter into force on 1 November 2004. Approved by the Council of Ministers on 14 September 2004.