Mozambique: Draft laws for new Customs Procedure and Tax Procedure Codes head to parliament

Approved at a Council of Ministers meeting in Maputo, the bills will now be submitted to the Assembly of the Republic. They create new Customs Procedure and Tax Procedure Codes, replacing legislation dating from 1944 and 1942, respectively. Speaking to journalists after the cabinet meeting, Council of Ministers spokesperson Inocêncio Impissa said the new Customs Procedure Code establishes the rules governing the examination and adjudication of customs offences, as well as the resolution of disputes arising from decisions taken by the Tax Authority.

According to Impissa, the new legislation is intended to “strengthen the protection of the legally safeguarded rights and interests of individuals” and make customs tax justice “increasingly accessible and swift for those seeking it”. Regarding the new Tax Procedure Code, the Cabinet spokesperson explained that the proposal seeks to consolidate into a single legal instrument provisions that are currently scattered across several pieces of legislation. “With this reform, one of the main objectives is to bring together tax procedural legislation into a single legal instrument,” Impissa said. According to the spokesperson, the proposal also aims to “ensure the swift processing of tax cases, which is an essential condition for better justice”, while adapting procedural legislation to changes introduced in the structure of the country’s tax courts.