imageMozambique | Decree No. 6/2004, of 1 April 2004

Stamp Duty Code

Preview Extract:

Decree No. 6/2004 from 1 April 2004 Given the need to revise and update the Stamp Duty, 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 2 of article 72 of the same Law, the Council of Ministers hereby decrees: Article 1. The Stamp Duty Code and the respective Table, attached to this Decree, and with which form an integral part thereof, are hereby approved. Art. 2. It is the responsibility of the Minister in charge of the area of finance to approve the models, procedures and other measures that may be deemed necessary to carry out the obligations arising from the Code approved hereof. Art. 3. The Stamp Duty Regulation and the respective General Table, approved by Legislative Statute No. 763 of 11 August 1941, as well as all legislation contrary to the provisions of the Code and its Table approved by this Decree, are hereby repealed. Art. 4. This Decree shall enter into force on 1 July 2004.