CPI - Investment Promotion Centre - Mozambique

Law 4/2009 of 12 January

Code of Fiscal Benefits

It being necessary to reformulate the Code of Fiscal Benefits approved by Decree 16/2002 of 27 June in order to rationalize the fiscal benefits for investments and make them more effective as an instrument of the political economy, the Assembly of the Republic pursuant to the provisions of Article 127.2 and Article 179.2(o) of the Constitution determines:

ARTICLE 1

 The Code of Fiscal Benefits, which is annexed to this Law as an integral part thereof, is approved.

ARTICLE 2

 The Council of Ministers is delegated the competency to approve regulations in respect of this Law and shall do so within a period of 90 days from the date of publication.

 ARTICLE 3

All legislation contrary to this Law is revoked.

ARTICLE 4

 This Law enters into force on 1 January 2009.

 Approved by the Assembly of the Republic on 26 December 2008. -- The President of the Assembly of the Republic, Eduardo Joaquim Mulémbwè

 Promulgated on 1 January 2009.

 Let it be published.

 The President of the Republic, Armando Emílio Guebuza

 Code of Fiscal Benefits (78.08 kB)