The Tax Practice Group has broad experience in the full range of Mozambique tax related questions, which includes:
Legal Assistance in general tax issues: advising clients on general tax questions relating to the various types of taxes of the Mozambican tax system, including but not limited to the rules of objective and subjective incidence, tax rates for the activities undertaken by each type of legal entities, tax calculation and respective payment, and information regarding corporate tax obligations, on the tax implications of the transformation, capitalization and contraction of loans and other issues relating to the interpretation and application of tax legislation. We also advise our clients on customs matters, including but not limited to temporary imports and final imports, registration of entities under the special customs scheme, custom benefits, customs rates.
Advice on international double tax issues, namely: relevant questions related to sale and purchase of share capital, to transfer abroad of dividends, interest, royalties and profits and any processes which implies the application of the Double Taxation Agreement (DTA) rules and the respective procedures for payment of tax.
Legal audits (due diligences) relating to compliance with tax obligations: when undertaking legal audits, we do it in a legal and non-accounting perspective; we analyze the company’s legal tax standing, which includes a review of all documents required for tax verification purposes, and of compliance with the respective tax obligations, explaining the law applicable to the irregularities detected, and suggesting measures to be taken with a view to correcting them, or mitigating their impact, as the case may be.
Legal opinions: for transactions that may have tax implications and in cases where doubts arise regarding the correct framing of a particular situation that may result in tax implications, we support our clients in obtaining legal opinions in the form of binding or non-binding information, as the case may be, to provide greater certainty and legality to our clients and their business partners.
Tax benefits: advising clients on tax benefits granted in terms of investment legislation, for the development and implementation of projects in each specific area, as well as monitoring registrations of investments with the competent authorities.
Tax planning: we provide advice on the most efficient ways on how to structure investments, in order to reduce the tax burden to the applicable minimum; on ways of complying, timeously, with tax obligations; on rules for sub-capitalization; on the use of conventions such as to avoid double taxation and tax evasion, where applicable.
Tax refunds: we provide assistance to clients as regards tax refunds, particularly of VAT Assistance is provided with the compilation of the respective application, its submission to the Tax Administration, and its monitoring, during the processing of the application, until the issuance of the favorable decision.
Tax Litigation: we assist our clients with strategic advice, represent them before the tax administration and in court. Our assistance covers the entire process from the tax audit stage, representation at all levels of instance, until the execution of the sentence stage, if any.