Mozambique - Ammendents to the Mozambican personal income tax code

The Mozambican tax system is currently undergoing a process of reform with a view to simplifying the procedures for taxpayers to comply with their tax obligations. In this context, an amendment has been made to the Personal Income Tax Code (Código do Imposto Sobre o Rendimento das Pessoas Singulares), approved by Law no. 33/2007 of 31 December, through approval of Law no. 20/2013 of 23 September.