Mozambican Financial Accounting and Taxation
General Objectives:
This course aims to make participants understand the rules and principles of accounting preparation, according to the current regulations in Mozambique, also providing participants with knowledge about the existing tax rules in that country, bearing in mind the needs at this level of companies.
Specific Objectives:
At the end of this course participants will know:
- Recognition of assets, liabilities, expenses and revenues;
- Measurement rules inherent to the different recognitions;
- Rules for disclosure of financial transactions;
- Know the tax reality, namely: Taxation of VAT and Taxation without income tax.
CONTENTS
Module I - Accounting:
- Recognition of assets, liabilities expenditures and receivables;
- Recognition valuation rules;
- Measurement rules;
- Accounting principles;
- Financial statements.
Module II - Taxation:
- Industrial Tax:
- Objective incidence;
- Subjective incidence;
- Exemptions;
- Determination of taxable profit;
- Tax rates;
- Determination of tax payable;
- Ancillary obligations.
- Tax on employment income (IRT):
- Objective incidence;
- Subjective incidence;
- Exemptions;
- Tax rates;
- Rules on tax payment;
- Accessory obligations.
- Value added tax:
- Objective incidence;
- Subjective incidence;
- Exemptions;
- Taxable amount;
- Tax deductions;
- Delivery of the tax;
- Accessory obligations.
Module III - Exercises
Module IV - Question & answer session
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
