imageMozambique | Decree No. 21/2002, of 30 de June 2002

Corporate Income Tax Code - 2002

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Decree No. 21/02 of 30 July 2002 The Law 15/2002, of 26 June 2002, establishes the principles of organization of the tax system stipulating that the taxation of the legal entities income is carried out through the Corporate Income Tax. Given the need to proceed with the approval of the Code of the referred Tax, the Council of Ministers, in the use of the powers attributed in paragraph 1 of article 72 of the Law No. 15/02, of 26 June 2002, hereby decrees: Article 1 The Corporate Income Tax Code, hereinafter referred to as CIT Code, attached to this statute, and of which is a part of, is hereby approved. Article 2 The Minister of Planning and Finance is hereby authorized to approve, by order, the templates, books, and forms necessary for the performance of the obligations arising from the CIT Code, which shall be deemed to be an integral part of it.