Mozambican Taxation
General Objectives:
This course is aimed at all professionals who wish to gain knowledge of the defining criteria of the legal-tax order and the structuring elements of each of the taxes considered in the generality of the Mozambican tax system.
Specific Objectives:
At the end of the course, trainees will be able to:
- Understand the concept and nature of tax law;
- Identify the parties involved in the legal-tax relationship and its purpose;
- Understand the tax procedure and tax enforcement system;
- Know the administrative and judicial means of protecting taxpayers' guarantees;
- Identify the taxes associated with the Mozambican tax system.
CONTENTS
Module I - Tax Law
- Concept and nature of tax law;
- Tax and related issues;
- Sources of tax law;
- Interpretation, integration and effectiveness of tax law.
Module II - Tax legal relationship
- Active and passive subjects of the legal tax relationship;
- Tax substitution;
- Tax succession;
- Tax liability;
- The object;
- Assessment and assessment procedure;
- Extinction of tax liability.
Module III - Tax administrative activity
- The tax administration bodies;
- The tax procedure;
- The assessment procedure;
- Tax enforcement.
Module IV - Taxpayer guarantees
- Non-challenging means;
- Administrative and judicial appeals;
- Complaints and hierarchical appeals against acts of the tax administration;
- Other jurisdictional means of guaranteeing taxpayers.
Module V - Mozambican Tax System
- Income Taxes:
- Property taxes:
- Taxes on consumption:
- Other state taxes:
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
