JC Advogados

Article on Important and Practical Tax & Legal COVID-19 Measures

The current COVID-19 Pandemic created new and unforeseen issues the world over, and the months ahead are expected to be quite volatile and dynamic.

Government measures continue to be gradually approved and introduced since the State of Emergency was declared. It is important to mention that these measures may look different from those implemented in other parts of the world – for instances where some of the parent companies of Mozambican registered companies are based.

As many African countries – including Mozambique – lack financial strength and struggle with human and healthcare resources, their ability to respond to this crisis is somehow limited to what is – or eventually becomes – readily available to them. Thus, the constant upgrading of the measures and policies and subsequent changes to legislation.

Companies with businesses operations in Mozambique need to understand how the Government is reacting and/or responding to the crisis, and the implication of those responses on their people and businesses.

In this note – which reflects our outlook as of April 2020 – we offer some relevant insights on the COVID-19 Pandemic measures approved and being implemented in Mozambique, both from a legal and a practical standpoint.
This includes analysis to legal instruments enacted by the President, Parliament, Government/Council of Ministers and by the different subordinated public departments (to which we will generally refer to as “Government”), and our understanding of how these measures should be implemented.

Aspects to be covered in this note include:

▪ Access to Justice
▪ Corporate
▪ Health & Safety in Business Operations ▪ Employment & Social Security
▪ Immigration
▪ Tax & Customs
▪ Banking & Finance
▪ Public Services

Some perspectives here may soon be out of date, and we will update it regularly as the crisis evolves.

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