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.
The Natural Resources Practice Group, has accompanied the development of the extractive industry from its inception in Mozambique, and has extensive experience in advising and serving clients in the sector, with the advantage of having actively contributed to the evolution of the legal framework and thus understanding the practice in its implementation thus helping clients minimizing their legal risks. In terms of service delivery, the group stands out for the following:
• Assisting clients negotiating concession contracts, licensing and obtaining permits, drafting and execution of contracts across the entire value chain in investment projects in mining, oil and gas, forestry and energy sectors.
• Legal due diligence on holders of concessions, licenses or assets in Mozambique, either for the purpose of monitoring and assessing the fulﬁlment of their statutory obligations or in connection with merger and acquisition transactions, transfer of participation interests or assets, ﬁnancing, amongst others.
• Issuing legal opinions on issues emerging out of concession contracts, licenses and permits, relationship with stakeholders and others.
• Advising on the application processes emerging out of environmental legislation in the monitoring and evaluation of compliance with their environmental statutory obligations.
• Representation of concessionaires and operators in the legal reform public consultation processes by making submissions on behalf of the industry on various bills and draft regulations, always for the beneﬁt of the industry and for a favorable investment climate and the competitiveness of industry.
• Project Finance: One of the comparative advantages of this group is the ability to work with sponsors, developers and lenders in project ﬁnance in a project in Mozambique.
The Labor Group has broad experience of various kind of matters falling within this area. We can highlight experience in:
General queries flowing from the Labor Law: We provide clarification as regards to questions arising out of the interpretation and application of the Labor Law.
Labor Obligations: We provide advice and assistance with compliance of the main start-up and close-up labor-related obligations of an employer derived from an employment relationship, before its employees and relevant entities.
Disciplinary proceedings: We have provided advisory services, by conducting prior enquiries, and by preparing and instituting disciplinary proceedings, in particularly drafting notices of accusation, submitting disciplinary proceedings to trade unions, conducting such investigations as may result from disciplinary proceedings, holding employee and witness hearings, and drafting reports and proposals as regards the final decisions.
Employment Contracts: We provide advice as regards the drafting of employment contracts, and the form of employment contract which best suits each specific case – which may be a fixed-term contract for a specific or undetermined period, or a permanent contract, or other equivalent contractual form. We analyze draft employment contracts proposed or used by our clients, and issue opinions on the compliance of the contract with the Labor Law. The opinions contain inter alia our suggestions as to alterations, and comments, where applicable.
Internal regulations: We provide advice as regards the drafting and revision of internal regulations, codes of conduct, codes of employee benefits, the negotiation and conclusion of company agreements, and other matters relating to collective negotiations and to internal company policies.
Foreign employees: We provide advice as regards matters relating to the hiring of foreign employees, within and outside of prescribed quotas, in conjunction with the Immigration Practice Group, and the negotiation of quotas for investment projects.
Labor Audits: We conduct audits as regards labor matters, with the objective of alerting the client to any situation which needs to be corrected or risks that should be taken into consideration, in order for the company to be legally compliant, from an employment perspective, and to avoid any fines being imposed by the Labor Inspectorate. We also assist with the regularization or correction of any irregularities identified during the labor audit.
Resolution of collective disputes: We advise our clients as regards the resolution of collective labor disputes, namely, through participation in mediation, arbitration or conciliation, and at negotiation meetings with employees or union representatives, assisting in the resolution of strikes, and other matters relating to the resolution of collective disputes. We also assist our clients with negotiations with employees whether unionized or not and drafting of collective labor regulation instruments.
Labor Inspection: We assist our clients with their interactions with the General and Provincial Labor Inspectorates, namely, by issuing opinions, accompanying clients to meetings and by providing advice on the best way to react to a visit from an inspection brigade, or, in the case of the imposition of a fine by the labor inspectorate, we assist in the drafting of complaints and appeals against inspection reports.
Other matters: We have organized training sessions regarding various matters related to the Labor Law. We have also advised our clients as regards the termination of employment contracts and have assisted with the drafting of agreements of termination, or the calculation of compensation, when this is due. We have also provided assistance to our clients in negotiations with relevant entities, in the case of collective dismissals, or in the transfer of the company or establishment, as regards compliance with basic rules of hygiene and safety at work, as well as in respect of social security matters.
The Immigration Practice Group has broad experience in the full range of questions relating to immigration and work permission that arise in Mozambique. Highlights include:
• Advice to expatriates seeking to remain in Mozambique legally.
• Advice on obtaining documents permitting expatriates to stay and live in Mozambique, including: (i) Visas; (ii) temporary or permanent residence authorizations (commonly known as “DIREs” – Documentos de Identificação de Residentes Estrangeiros; and (iii) others.
• Communications of employment within the prescribed quota, or work authorizations when the statutory quota has been exhausted: We organize employment communication applications and applications for work authorizations.
• Short term hiring of foreign workers: For cases involving employees who intend to work for short periods of time, we organize applications for this purpose.
• Investment Projects and Memoranda of Understanding: We assist companies and NGOs to draft agreements with Government for the purpose of obtaining of benefits related to hiring of foreigners.
• Obtaining visas for Mozambique: We advise on and organize applications for visas that allow expatriates to enter Mozambique in accordance with their purposes.
• Equivalence Certificates: We assist expatriates to obtain Mozambican educational equivalence certificates for degrees obtained when necessary for work authorization.
• Birth Certificates: Registration of newborn Mozambicans with the competent Mozambican authorities, and the registration of newborn foreign citizens with their embassies of origin, in Mozambique.
• Criminal record certificates: We obtain criminal record certificates for citizens and expatriates who have lived in Mozambique.
• Obtaining visas for other countries: We assist clients to obtain visas from accredited diplomatic representations that provide consular services in Mozambique.
• Exit declarations: We assist expatriates who need to leave the country while waiting for the issuance or renewal of their residence permits.
• Mozambican nationality: We advise on the acquisition of Mozambican nationality for expatriates who wish to acquire it.
The Litigation Practice Group has provided assistance to its clients with various matters which fall within this area, of which we can highlight the following:
Labor Litigation: We provide legal assistance with cases in the labor courts, in particular, by drafting initial petitions, contestations, appeals, and other applications appropriate to specific cases, and by representing clients during trial.
Civil Litigation: We provide legal assistance with cases in the ordinary (civil) courts, in particular, by drafting extrajudicial demands, initial petitions, contestations, appeals, and other applications appropriate to specific cases, and by representing clients during trial.
Commercial Litigation: We provide legal assistance with cases in the in the ordinary (civil) courts, and in specialized (commercial) sections of these courts, in particular, by drafting extrajudicial demands, initial petitions, contestations, appeals, and other applications appropriate to specific cases, and by representing clients during trial.
Administrative Litigation: We provide legal assistance with cases brought in the Administrative Courts, contesting administrative acts of the public administration, in accordance with the various methods set out in the law for this purpose.
Enforcement: We assist clients with execution (enforcement) proceedings resulting from executive title, acknowledgements of debt, judicial and arbitral orders which have been made final, mediation and conciliation agreements, and cheques issued without funds, inter alia, and with the defence of our clients during trial.
Arbitration, Mediation and Conciliation: We provide legal assistance with matters heard by arbitral tribunals (either institutionalized, or ad hoc), and also with mediation and conciliation, of a commercial nature.
Revision and confirmation of foreign court orders: We institute proceedings for the revision and confirmation of court and arbitral orders issued abroad.
Issuing of legal opinions: We provide assistance with the drafting of legal opinions, during the pre-judicial phase, so as to enable clients to select the best option for them, in the case in question.
Company recovery and bankruptcy: We provide legal assistance with proceedings for the recovery and judicial declaration of bankruptcy of companies, in the ordinary (civil) courts, in particular, by drafting extrajudicial demands, initial petitions, contestations, appeals, and other applications appropriate to specific cases; and by representing clients during trial.
Tax and Customs Litigation: We provide legal assistance with proceedings in tax and customs courts, in particular, by drafting extrajudicial demands, initial petitions, contestations, appeals, and other applications appropriate to specific cases; and by representing clients during trial.