The Council of Ministers Mozambique approved the Decree No. 23/2020, of 27 April which includes a number of fiscal and customs measures in response to coronavirus pandemic.
The Decree contains the following measures that are valid until 31 December 2020.
- Simplify the customs clearance process for goods used for the prevention and treatment of COVID-19 in a way of presentation of a term of the undertaking, confirmation of the domicile of the economic agent, and the destination of the goods.
- Taxpayers are released from the CIT payment of the advance payment installments for the financial year that is due in the months of May, July, and September.
- Postponement of the special advance payment due in the months of June, August, and October 2020 is now postponed to January, February, and March 2021.
- The abovementioned measures are applicable to taxpayers whose annual turnover in 2019 did not exceed the amount of 2,500,000 MT and do not have any outstanding tax issues.
- Until 31 December 2020, it is authorized to offset VAT credits against other taxes due.
