Due to the need to foster the tax debt collection procedures and stimulate tax payers to normalize their fiscal situation, the Parliament of Mozambique has approved a Special Regime for Regularization of Tax Debts.
The objective of this Regime is to grant tax amnesty to taxpayers in relation to any fines, interests and procedural legal costs that may be due in respect to national and municipal taxes, as long as the debt was incurred prior to the 31st of December 2018.