Specific Rules on Taxation and of the Mining Activity

Following the publication of Law no. 20/2014, of 18 August, which established the new legal rules on the use and enjoyment of mineral resources in Mozambique, Law no. 28/2014, of September 23, was published and came into force on January 1, 2015. Its aim is to establish, on the one hand, new specific rules on taxation of all mining activity and, on the other, to grant the tax benefits applicable to that activity (RETBFAM).