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Following the reassessment of the epidemiological situation in the country, Mozambican tax authorities have issued Circular no. 01/AT/DGI-GDG/590/2021, of 20 April, announcing the end of the temporary suspension of all tax audits, in force since 8 April 2020.
As a consequence, Circular no. 04/GAB-DGI/132/2020, of 8 April, communicated the temporary suspension of all tax audits and imposed that all paperwork relating to ongoing tax audits, regardless of its stage, was remitted by 17 April 2020, is no longer applicable.

Article by Duarte Marques da Cruz

Duarte Marques da Cruz is partner of the Portuguese law firm MC&A, specialized in international business advisory, with a special focus in Lusophone markets. With extensive experience in the Energy sector (Renewables and Oil & Gas) and in International Taxation, he has supported international companies in major upstream, midstream transactions and projects, including in implementing, exploration and development programs. Duarte has also supported international clients in other areas of practice, namely, Mining, Transport & Logistics, Regulatory Compliance and Mergers & Acquisitions in Mozambique, Angola and Portugal.



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