← All Regulations

Mozambique

No Guidance Risk: unknown Updated 15 days ago Research: Grade A
VASP/CASP Registry: None — no registry data for this jurisdiction

Regulatory Bodies

Regulatory body data collection in progress for Mozambique. Our AI research workers are actively gathering this information.

Primary Legislation

Law / Regulation Year Scope
Law of the Payment System 2016 **Lei do Sistema de Pagamentos (Law of the Payment System): Lei n.º 2/2016 de 27 de Junho** – This law governs payment s...
Law on Credit Institutions and Financial Companies 2022 **Lei das Instituições de Crédito e Sociedades Financeiras (Law on Credit Institutions and Financial Companies): Lei n.º...
Law on the Prevention and Combat of Money Laundering and Terrorist Financing 2013 **Lei de Prevenção e Combate ao Branqueamento de Capitais e Financiamento ao Terrorismo (Law on the Prevention and Comba...

Licensing Requirements

No verified facts yet. 26 unverified fact(s) in explorer

AML/KYC Requirements

60%

**FATF Standards:** Mozambique is a member of the Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG), which is an associate member of the Financial Action Task Force (FATF). FATF Recommendations explicitly cover virtual assets and VASPs, requiring them to implement AML/CFT measures, including targeted financial sanctions.

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**Applicability:** Applies to U.S. persons (including citizens, permanent residents, entities organized under U.S. law, and those located in the U.S.), U.S. financial institutions, and potentially any foreign entity that uses the U.S. financial system or facilitates transactions involving sanctioned persons or territories. Crypto transactions involving USD or U.S.-based crypto exchanges fall under OFAC's purview.

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**Sanctioned Entity Screening:** Screening all users and counterparties against the Specially Designated Nationals and Blocked Persons (SDN) List and other OFAC sanctions lists. This includes applying the "50% rule" (entities owned 50% or more by one or more blocked persons are also considered blocked).

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**Domestic Implementation:** Mozambique's **Lei n.º 14/2013, de 12 de Agosto (Law on Preventing and Combating Money Laundering and the Financing of Terrorism)** requires reporting entities (primarily traditional financial institutions) to identify customers, monitor transactions, and report suspicious activities. While it doesn't explicitly mention VASPs, the spirit of the law and international standards (FATF) would extend these obligations to any entity facilitating financial transactions. The **Unidade de Informação Financeira de Moçambique (UIF)**, Mozambique's Financial Intelligence Unit, is responsible for enforcing this law.

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**UN Sanctions Implementation:** The Mozambican government, through the UIF and other relevant bodies, is obligated to implement UN Security Council resolutions. This means that individuals and entities on the UN Consolidated List should be considered sanctioned under Mozambican law.

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**Banco de Moçambique Stance:** The Banco de Moçambique has repeatedly issued warnings about cryptocurrencies, emphasizing their unregulated nature and the risks involved (e.g., lack of consumer protection, money laundering, and terrorism financing risks). While not a "sanctions list," this stance highlights the central bank's concern regarding illicit finance via crypto and implies a strong expectation for robust AML/CFT controls, should crypto become regulated.

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**Banco de Moçambique Circular No. 2/GBM/2019 (March 2019):** Warns against the use of cryptocurrencies and other virtual assets. While not directly a sanctions document, it sets the tone for the regulatory environment. (Specific URL may require searching the Banco de Moçambique website, often in the "Circulars" or "Press Releases" section).

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**No, the FATF Travel Rule for VASPs has not been specifically adopted or implemented in Mozambique.**

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The ESAAMLG report explicitly states that Mozambique had not yet identified, assessed, and mitigated the ML/TF risks associated with virtual assets. It noted that the existing AML/CFT legal framework (Law No. 7/2012, of February 8, and its Regulations) does not explicitly cover VAs or VASPs.

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Therefore, there is no specific legislation or regulatory guidance in place that mandates the Travel Rule for VASP transactions.

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**Reference:** ESAAMLG 3rd Round Mutual Evaluation Report of Mozambique (April 2021) - available at https://www.esaamlg.org/reports/Mutual-Evaluation-Report-of-Mozambique.pdf (See Section 4.5.2 "Recommendation 15 – New Technologies" and related sections concerning Rec. 16 for VAs).

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Since the Travel Rule has not been adopted for VAs/VASPs, there is **no effective date** for its implementation in Mozambique.

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As there's no specific regulation for VAs/VASPs, there are **no defined threshold amounts** for the Travel Rule. The FATF standard typically suggests a threshold of USD/EUR 1,000 for transfers of virtual assets, but this is not applicable in Mozambique's current regulatory vacuum for VAs.

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Currently, **no VASPs are explicitly covered** by a dedicated regulatory framework in Mozambique for AML/CFT purposes, including the Travel Rule.

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The ESAAMLG report highlighted this as a significant deficiency, stating that "Mozambique has not assessed and understood the ML/TF risks associated with new technologies, including virtual assets, and has not regulated or supervised VASPs for AML/CFT purposes."

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Given the lack of regulation, there are **no prescribed technical implementation requirements** for the Travel Rule in Mozambique.

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As there is no specific legislation requiring VASPs to implement the Travel Rule, there are **no specific penalties for non-compliance with the Travel Rule** by VASPs.

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General AML/CFT laws (such as Law No. 7/2012) exist in Mozambique and impose penalties for non-compliance on *covered entities* (banks, financial institutions, etc.). However, since VASPs are not explicitly defined or covered as reporting entities under this existing framework for VA-related activities, these penalties would not directly apply to Travel Rule violations by VASPs. The absence of a specific framework for VASPs leaves a significant regulatory gap.

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Travel Rule

Travel rule data collection in progress.

Tax Reporting

40%

**For Individuals (Imposto sobre o Rendimento das Pessoas Singulares - IRPC):**

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If an individual frequently buys and sells crypto with the intention of profit (e.g., day trading), the gains could be considered business income and taxed at progressive IRPC rates (up to 32%).

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If an individual holds crypto as a long-term investment and sells it occasionally, the gains might be considered "other income" or a capital gain on movable property, subject to IRPC at progressive rates.

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MZN 30,001 - MZN 50,000/month: 10%

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MZN 50,001 - MZN 150,000/month: 20%

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MZN 150,001 - MZN 300,000/month: 25%

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It's important to note that the actual tax rate would depend on the individual's total annual taxable income.

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**For Businesses (Imposto sobre o Rendimento das Pessoas Colectivas - IRC):**

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Gains derived by a company from the sale of cryptocurrency would generally be treated as part of its ordinary business income and subject to the Corporate Income Tax (IRC).

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**IRC Rate:** A flat rate of **32%**.

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**Mining Rewards:** Income from cryptocurrency mining would likely be considered business income (for professional miners) or other income (for hobby miners) and taxed under IRPC (for individuals) or IRC (for companies) at the respective rates.

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**Staking Rewards/Lending Income:** Similar to mining, rewards received from staking or lending cryptocurrency would likely be treated as taxable income, potentially as financial income or other income, subject to IRPC or IRC.

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**Airdrops:** The receipt of airdropped tokens, if they have a verifiable market value, could be considered taxable income at the time of receipt, particularly if they are linked to a service provided or are part of a business operation.

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**Wages/Salaries Paid in Crypto:** If an individual is paid in cryptocurrency for services rendered, the value of the crypto at the time of receipt would be considered taxable employment income, subject to IRPC and potentially social security contributions.

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**Business Profits from Crypto Activities:** Entities operating a crypto exchange, providing crypto-related services, or trading crypto as their primary business would have their profits taxed under IRC at the 32% rate.

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**Exchange of Cryptocurrencies:** The exchange of cryptocurrencies for fiat currency (or for other cryptocurrencies) would likely be considered an **exempt supply** for IVA purposes, as it is generally viewed as a financial transaction rather than the supply of goods or services.

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**Services Related to Cryptocurrencies:** Services that facilitate cryptocurrency transactions (e.g., an exchange charging a commission, consultancy services regarding crypto, development of crypto applications) would generally be subject to IVA at the standard rate if provided by an IVA-registered entity.

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**Individuals:** Must declare all worldwide taxable income, including any gains or income from cryptocurrency activities, in their annual IRPC tax returns. Taxpayers are responsible for calculating their gains/losses and income from crypto and reporting them accurately.

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**Businesses:** Must include all income, profits, and losses from cryptocurrency activities in their annual IRC tax returns. This would include detailed record-keeping of transactions, valuations, and associated costs.

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**Record-Keeping:** Both individuals and businesses are expected to keep meticulous records of all cryptocurrency transactions, including dates, amounts, values at the time of transaction, and associated costs, to substantiate their tax declarations.

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**Anti-Money Laundering (AML) & Counter-Terrorist Financing (CTF):** While not strictly tax reporting, it's worth noting that financial institutions and potentially crypto service providers may have reporting obligations to Mozambique's Financial Intelligence Unit (FIU) regarding suspicious transactions involving virtual assets, as part of the country's AML/CTF framework.

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**Autoridade Tributária de Moçambique (ATM):**

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**Imposto sobre o Rendimento das Pessoas Singulares (IRPC - Personal Income Tax):** Governed by Lei n.º 1/2006, de 22 de Março, and subsequent amendments.

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**Imposto sobre o Rendimento das Pessoas Colectivas (IRC - Corporate Income Tax):** Governed by Lei n.º 2/2006, de 22 de Março, and subsequent amendments.

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**Imposto sobre o Valor Acrescentado (IVA - Value Added Tax):** Governed by Lei n.º 3/2007, de 6 de Fevereiro, and subsequent amendments.

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Custody Requirements

60%

**Bank of Mozambique (BdM) Position:** The Banco de Moçambique (BdM), the country's central bank, has consistently issued warnings regarding the risks associated with cryptocurrencies. It has clearly stated that cryptocurrencies are **not considered legal tender** in Mozambique and are not regulated or supervised by the central bank. The BdM advises the public against using them due to risks such as price volatility, lack of consumer protection, and potential for money laundering and terrorist financing.

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**Banco de Moçambique Official Website:** https://www.bankofmozambique.co.mz/

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**No Specific Digital Asset Legislation:** Mozambique does not have dedicated laws or regulations for digital assets that define them, regulate their issuance, trading, or custody.

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**Custodial License Requirements:** There are no specific licenses for cryptocurrency custodians. Any entity offering such services would operate in an unregulated space, or potentially be subject to general financial services licenses if their activities overlap with traditional financial services (which is unlikely given the BdM's stance on crypto not being legal tender).

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**Segregation of Client Assets Rules:** No rules exist for the segregation of client digital assets.

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**Insurance/Bonding Requirements:** There are no insurance or bonding requirements for digital asset custodians.

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**Cold Storage Mandates:** No mandates or regulations specify the use of cold storage for digital assets.

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**Qualified Custodian Definitions:** There is no legal definition for a "qualified custodian" in the context of digital assets.

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**Law No. 14/2013 of August 12 (AML/CFT Law):** This law establishes the legal framework for preventing and combating money laundering and the financing of terrorism.

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**Unidade de Informação Financeira (UIF) Website:** http://www.uif.gov.mz/

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Stablecoin Regulation

40%

**Electronic Money (E-money):** This is the most likely classification for stablecoins pegged to a fiat currency (like the Metical - MZN, USD, or EUR) and intended for payment purposes.

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**Law No. 12/2009, of March 17 – Payment System Law:** This law establishes the legal framework for the national payment system, defining payment instruments and electronic money. It broadly defines electronic money as monetary value represented by a claim on the issuer, stored electronically, issued on receipt of funds, and accepted as a means of payment by persons other than the electronic money issuer.

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**Notice No. 5/GBM/2021, of March 26 – Regulation on Payment Instruments and Electronic Money Institutions:** This regulation further details the requirements for issuing electronic money and licensing Electronic Money Institutions (EMIs).

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**Interpretation:** If a stablecoin aims to maintain a stable value against a fiat currency and functions as a medium of exchange, it would likely be considered "electronic money" by the Banco de Moçambique, requiring the issuer to be licensed as an EMI.

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**Securities:** Less likely for a typical stablecoin designed purely for stable value and payments, but possible if the stablecoin bestows specific rights to profits, dividends, or ownership in an enterprise, or if its backing involves complex financial instruments.

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**Law No. 8/2009, of March 11 – Securities Market Code:** This law governs the issuance and trading of securities in Mozambique.

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Verified May 22, 2026 Report Issue
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**Interpretation:** An "investment stablecoin" or a stablecoin with characteristics akin to a share or bond could potentially be classified as a security, subject to the regulations of the Mozambican Stock Exchange (BVM) and the oversight of the BM.

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Verified May 22, 2026 Report Issue
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**Payment Tokens (not e-money):** This classification is not explicitly defined in Mozambican law outside the context of electronic money. If a stablecoin does not fully meet the definition of e-money (e.g., if it's not accepted by third parties beyond the issuer's ecosystem or not directly backed by fiat), its regulatory status would be even more ambiguous. However, if it facilitates payments, it would likely still fall under the BM's regulatory purview concerning payment systems.

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Verified May 22, 2026 Report Issue
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**Full Backing:** Notice No. 5/GBM/2021 generally requires electronic money to be issued upon receipt of funds and backed by liquid assets equivalent to the value of the electronic money in circulation.

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Verified May 22, 2026 Report Issue
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**Segregation:** Funds received in exchange for electronic money must be safeguarded, typically by being deposited in a segregated account at a licensed financial institution or invested in secure, low-risk assets.

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Verified May 22, 2026 Report Issue
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**Auditing:** Regular audits would likely be required to verify the existence and value of the reserves.

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Verified May 22, 2026 Report Issue
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**Electronic Money Institution (EMI) License:** Any entity wishing to issue electronic money in Mozambique must be licensed by the Banco de Moçambique as an Electronic Money Institution (EMI) or be a commercial bank.

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Verified May 22, 2026 Report Issue
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**Requirements (as per Notice No. 5/GBM/2021):** These typically include:

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Robust governance and internal control frameworks.

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Fit and proper criteria for shareholders and management.

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Operational resilience and cybersecurity measures.

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Compliance with Anti-Money Laundering (AML) and Combatting the Financing of Terrorism (CFT) regulations.

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**Redemption at Par:** Holders of electronic money generally have the right to redeem their electronic money at par value at any time, without undue delay, from the issuer.

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**Transparency:** Issuers are required to clearly communicate the terms and conditions of redemption to users.

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**Regulatory Challenge:** Algorithmic stablecoins, by their nature, lack direct fiat or asset backing and rely on complex algorithms and market incentives to maintain their peg. This characteristic makes them highly unlikely to fit the definition of "electronic money" under Mozambican law, which emphasizes full backing and segregation of funds.

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**High Scrutiny:** Such stablecoins would likely face extreme scrutiny from the Banco de Moçambique due to their inherent volatility risks and the lack of traditional collateral. It's highly improbable they would be permitted to operate under the current framework without significant legislative changes. They might even be viewed as speculative instruments rather than stable payment tokens.

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**No Current Interaction:** As of now, the Banco de Moçambique has **not announced** any official plans for issuing a Central Bank Digital Currency (CBDC) or a digital Metical. While central banks globally are exploring CBDCs, Mozambique has not publicly confirmed a project or timeline.

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**Future Impact:** Should Mozambique decide to issue a CBDC, it would likely have a profound impact on the regulatory landscape for private stablecoins. A CBDC could potentially reduce the demand for private stablecoins pegged to the Metical or lead to even stricter regulation for private stablecoins to ensure financial stability and consumer protection.

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*General Search Hint:* Search "Lei 12/2009 de 17 de Março Moçambique" or "Lei do Sistema de Pagamentos Moçambique."

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This is a key regulatory instrument. It should be available on the Banco de Moçambique's official website.

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*Direct Link (often subject to change, best to navigate from BM site):*

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Banco de Moçambique website (navigate to "Legislação" or "Normativos"): https://www.bankofmozambique.co.mz/

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Verified May 22, 2026 Report Issue
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You may need to search within their documents for "Aviso nº 5/GBM/2021".

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Regulates the Mozambican securities market.

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*General Search Hint:* Search "Lei 8/2009 de 11 de Março Moçambique" or "Código do Mercado de Valores Mobiliários Moçambique."

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**Law No. 14/2013, of August 12 – Prevention and Combat of Money Laundering and Terrorist Financing (Lei de Prevenção e Combate ao Branqueamento de Capitais e Financiamento do Terrorismo):**

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This law is universally applicable to any financial activity, including potential stablecoin issuers.

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*General Search Hint:* Search "Lei 14/2013 de 12 de Agosto Moçambique" or "Lei do Branqueamento de Capitais Moçambique."

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Securities Classification

Securities classification data collection in progress.

Sanctions & Restrictions

Sanctions data collection in progress.

Enforcement Actions

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**Entity Targeted:** The general public, potential users, and operators of cryptocurrencies within Mozambique. (Not a specific company or individual).

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**Violation Type (Implicit/Guidance):** Engaging in financial activities with unregulated assets, operating outside the formal financial system, high risk of fraud/scams, potential for money laundering and terrorist financing. The core message is that cryptocurrencies are *not* legal tender and are *not regulated* by the Banco de Moçambique.

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**Date:** Multiple warnings have been issued over time. A prominent one was issued in **April 2021**, reiterating previous cautions. These warnings are periodically re-emphasized.

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**Outcome:** Heightened public awareness regarding the risks of cryptocurrencies, discouragement of their use in official financial transactions, and a clear regulatory position that they are not recognized as legal tender or regulated financial instruments. This forms the basis for any future enforcement, should a specific harmful activity be identified.

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**Notes:** This resource confirms that the Bank of Mozambique has consistently issued warnings since 2017, advising against the use of cryptocurrencies due to their unregulated nature and associated risks. It highlights the lack of specific legislation or enforcement actions targeted at crypto activities.

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Regulatory Forecast

high confidence

Likely enforcement action expected around 2026-05-30

Based on 49 historical regulatory events for Mozambique, averaging every 38 days, with increasing regulatory activity.

Trend: Increasing Data points: 49 Avg frequency: 38 days Last action: 2026-04-22

Recent Updates

2026-04-22(1 month ago)
high GLOBAL

**Club of Mozambique:** "Angola: Central Bank issues new warning on Bitcoin and cryptocurrencies"

**Club of Mozambique:** "Angola: Central Bank issues new warning on Bitcoin and cryptocurrencies"

general
2026-04-22(1 month ago)
high MZ

**Regulator Name:** Banco de Moçambique (Bank of Mozambique)

**Regulator Name:** Banco de Moçambique (Bank of Mozambique)

2026-04-22(1 month ago)
high MZ

**Banco de Moçambique's Position:** The BdM has repeatedly issued warnings and communiqués stating that cryptocurrenc...

**Banco de Moçambique's Position:** The BdM has repeatedly issued warnings and communiqués stating that cryptocurrencies are **not legal tender** in Mozambique, are **not regulated** by the central bank, and transactions involving them are **high risk**. They emphasize that there is no official protection for consumers or investors in virtual assets.

2026-04-22(1 month ago)
medium MZ

**No Specific Licenses:** As a direct consequence of the above, there are **no specific cryptocurrency exchange licen...

**No Specific Licenses:** As a direct consequence of the above, there are **no specific cryptocurrency exchange licenses, crypto custody licenses, or crypto payment processor licenses** issued by the BdM or any other Mozambican authority for entities dealing solely in virtual assets.

2026-04-22(1 month ago)
medium MZ

**Neither for Pure Crypto:** For entities operating purely in virtual assets (e.g., crypto-to-crypto exchanges), neit...

**Neither for Pure Crypto:** For entities operating purely in virtual assets (e.g., crypto-to-crypto exchanges), neither a dedicated registration nor a licensing regime exists. They are currently operating in an unregulated space from a specific virtual asset perspective.

2026-04-22(1 month ago)
high MZ

**Licensing for Traditional Financial Services:** If an entity's operations involve traditional financial services (e...

**Licensing for Traditional Financial Services:** If an entity's operations involve traditional financial services (e.g., fiat-to-crypto exchanges, crypto payment processors that handle fiat currency, or entities holding fiat funds for crypto purchases), then they *might* fall under the existing financial licensing requirements supervised by the Banco de Moçambique or other financial regulators, depending on the specific nature of their activities. This would be interpreted under existing laws such as:

2026-04-22(1 month ago)
medium MZ

**Extraterritorial Reach:** Sanctions regimes apply based on jurisdiction, currency used (e.g., USD for OFAC, EUR for...

**Extraterritorial Reach:** Sanctions regimes apply based on jurisdiction, currency used (e.g., USD for OFAC, EUR for EU), location of servers, nationality of participants, or nexus to sanctioned entities/persons.

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2026-04-22(1 month ago)
medium MZ

**FATF Standards:** Mozambique is a member of the Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG), ...

**FATF Standards:** Mozambique is a member of the Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG), which is an associate member of the Financial Action Task Force (FATF). FATF Recommendations explicitly cover virtual assets and VASPs, requiring them to implement AML/CFT measures, including targeted financial sanctions.

2026-04-22(1 month ago)
high MZ

**Applicability:** UN sanctions are legally binding on all UN member states (including Mozambique) under Chapter VII ...

**Applicability:** UN sanctions are legally binding on all UN member states (including Mozambique) under Chapter VII of the UN Charter. Member states are required to implement these sanctions into their national law.

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2026-04-22(1 month ago)
medium MZ

**UN Sanctions Implementation:** The Mozambican government, through the UIF and other relevant bodies, is obligated t...

**UN Sanctions Implementation:** The Mozambican government, through the UIF and other relevant bodies, is obligated to implement UN Security Council resolutions. This means that individuals and entities on the UN Consolidated List should be considered sanctioned under Mozambican law.

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2026-04-22(1 month ago)
medium MZ

**UIF Directives:** The Unidade de Informação Financeira de Moçambique (UIF) may issue specific directives or circula...

**UIF Directives:** The Unidade de Informação Financeira de Moçambique (UIF) may issue specific directives or circulars to financial institutions (including any future regulated VASPs) regarding compliance with targeted financial sanctions derived from UN resolutions.

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2026-04-22(1 month ago)
high MZ

**Banco de Moçambique Stance:** The Banco de Moçambique has repeatedly issued warnings about cryptocurrencies, emphas...

**Banco de Moçambique Stance:** The Banco de Moçambique has repeatedly issued warnings about cryptocurrencies, emphasizing their unregulated nature and the risks involved (e.g., lack of consumer protection, money laundering, and terrorism financing risks). While not a "sanctions list," this stance highlights the central bank's concern regarding illicit finance via crypto and implies a strong expectation for robust AML/CFT controls, should crypto become regulated.

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2026-04-22(1 month ago)
high MZ

**Payment Tokens (not e-money):** This classification is not explicitly defined in Mozambican law outside the context...

**Payment Tokens (not e-money):** This classification is not explicitly defined in Mozambican law outside the context of electronic money. If a stablecoin does not fully meet the definition of e-money (e.g., if it's not accepted by third parties beyond the issuer's ecosystem or not directly backed by fiat), its regulatory status would be even more ambiguous. However, if it facilitates payments, it would likely still fall under the BM's regulatory purview concerning payment systems.

enforcement View article →
2026-04-22(1 month ago)
medium MZ

**Full Backing:** Notice No. 5/GBM/2021 generally requires electronic money to be issued upon receipt of funds and ba...

**Full Backing:** Notice No. 5/GBM/2021 generally requires electronic money to be issued upon receipt of funds and backed by liquid assets equivalent to the value of the electronic money in circulation.

2026-04-22(1 month ago)
high MZ

**Electronic Money Institution (EMI) License:** Any entity wishing to issue electronic money in Mozambique must be li...

**Electronic Money Institution (EMI) License:** Any entity wishing to issue electronic money in Mozambique must be licensed by the Banco de Moçambique as an Electronic Money Institution (EMI) or be a commercial bank.

2026-04-22(1 month ago)
high MZ

**High Scrutiny:** Such stablecoins would likely face extreme scrutiny from the Banco de Moçambique due to their inhe...

**High Scrutiny:** Such stablecoins would likely face extreme scrutiny from the Banco de Moçambique due to their inherent volatility risks and the lack of traditional collateral. It's highly improbable they would be permitted to operate under the current framework without significant legislative changes. They might even be viewed as speculative instruments rather than stable payment tokens.

2026-04-22(1 month ago)
high MZ

**No Current Interaction:** As of now, the Banco de Moçambique has **not announced** any official plans for issuing a...

**No Current Interaction:** As of now, the Banco de Moçambique has **not announced** any official plans for issuing a Central Bank Digital Currency (CBDC) or a digital Metical. While central banks globally are exploring CBDCs, Mozambique has not publicly confirmed a project or timeline.

2026-04-22(1 month ago)
medium MZ

**Imposto sobre o Rendimento das Pessoas Singulares (IRPC - Personal Income Tax):** Governed by Lei n.º 1/2006, de 22...

**Imposto sobre o Rendimento das Pessoas Singulares (IRPC - Personal Income Tax):** Governed by Lei n.º 1/2006, de 22 de Março, and subsequent amendments.

2026-04-22(1 month ago)
medium MZ

**Imposto sobre o Rendimento das Pessoas Colectivas (IRC - Corporate Income Tax):** Governed by Lei n.º 2/2006, de 22...

**Imposto sobre o Rendimento das Pessoas Colectivas (IRC - Corporate Income Tax):** Governed by Lei n.º 2/2006, de 22 de Março, and subsequent amendments.

2026-04-22(1 month ago)
medium MZ

**Imposto sobre o Valor Acrescentado (IVA - Value Added Tax):** Governed by Lei n.º 3/2007, de 6 de Fevereiro, and su...

**Imposto sobre o Valor Acrescentado (IVA - Value Added Tax):** Governed by Lei n.º 3/2007, de 6 de Fevereiro, and subsequent amendments.

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