- How does it work?
The e-Taxation system allows taxpayers to submit their tax returns and proceed with respective payment through electronic means. The payment is made through the commercial bank of the relevant taxpayer. The proof of payment issued electronically is the supporting document evidencing submission / payment of the relevant tax return. Taxpayers may, however, request receipt of payment from the tax authorities.
- How can I join the E-taxation system?
You will have to submit an application to the relevant tax department alongside the following documents:
- IRPS taxpayers - copy of the Identification Document (BI/Passport) or DIRE;
- IRPC taxpayers – credential signed by the Company’s representative in favour of the f the user system.
You may download the application form at the following URL: https://edeclaracao.at.gov.mz.
The password to access the system will thereafter be sent to your email address.
- What taxes are covered?
The e-Taxation system will be implemented in three phases, as follows:
- in the first phase, the system allows for submission of the following tax returns:
- models A, C and E for VAT;
- model 30 for ISPC;
- model 39 for IRPC; and
- model 19 for IRPS.
- in the second phase – expected to start in the current month (September/2020) – taxpayers will be able to submit the following tax returns / requests:
- model B – VAT;
- tax credits; and
- tax clearance certificates
- in the third phase – expected to start in December 2020 – the system will allow submission of credit returns, outdated returns and annual income tax returns.
Should you have any query, feel free to reach out to Legal Matters Portfolio member Suheil Salém and/or schedule a digital legal consultation by filling out this google form - https://forms.gle/HTMJ64sa2eLyUzAM8.