imageSão Tomé and Príncipe | Decree-Law No. 47/91, of 17 October 1991

Amendment to the Consumption Tax Regulation - April 1993

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Decree-Law No. 47/91 The recent political and social changes in the Democratic Republic of São Tomé and Príncipe have not yet been accompanied by the consequent legislative adjustment, especially with regard to the current tax system. This, based basically on legislation drafted during the colonial period, was subsequently adjusted to meet specific immediate needs. At the moment, the conditions of international environment that compel the Government to update and redrafting some of the existing tax provisions have been created.

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