In order to mitigate the economic impact of COVID-19 on businesses, the Government of Mozambique approved some tax and custom measures by means of Decree No. 23/2020, of 27 April.

Amongst others equally important, the tax measures include waiver of advance tax payments due in May, July and September 2020 with respect to 2021 Financial Year and allowing companies to offset VAT credit against other taxes.

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