Mozambique | 2017.12.18

The Council of Ministers approved, by means of Decree No. 70/2017, of 6 December 2017, the Transfer Pricing Regulations. This Decree will enter into force on January 1, 2018.


It is worth noting that, pursuant to said Decree, taxpayers which have obtained an annual net turnover (including sales and other income) equal or above MT 2,500,000 (roughly, USD 40,000) in the preceding tax year will be required to prepare Transfer Pricing Documentation, in the terms set forth therein.


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