• The Value Added Tax (VAT) is taxable on the sale of goods and provision of services in Mozambique by a tax payer acting a5 such, as well as on importation of goods. The applicable rate for VAT is 17%.
• The Specific Consumption Tax (ICE) is taxable, in a selective manner, on the consumption of certain goods, produced or imported. The general rate of customs duties on consumption goods is 20%.
• Customs Duties are taxable on imported and exported goods in the customs territory, whose values vary and is 2.5% for raw materials, 5% for capital goods (class K), 7.5% for intermediary goods and 20% for consumption goods. Under the Southern African Development Community (SADC) trade protocol implementation framework various products from the SADC region countries benefit from exemptions from payment of customs duties.
• The Value Added Tax (VAT) is taxable on the sale of goods and provision of services in Mozambique by a tax payer acting a5 such, as well as on importation of goods. The applicable rate for VAT is 17%. • The Specific Consumption Tax (ICE) is taxable, in a selective manner, on the consumption of certain goods, produced or imported. The general rate of customs duties on consumption goods is 20%. • Customs Duties are taxable on imported and exported goods in the customs territory, whose values vary and is 2.5% for raw materials, 5% for capital goods (class K), 7.5% for intermediary goods and 20% for consumption goods. Under the Southern African Development Community (SADC) trade protocol implementation framework various products from the SADC region countries benefit from exemptions from payment of customs duties.
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