NOTÍCIAS

Angola – Liquidação e Pagamento do Imposto Industrial

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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imposed that all paperwork relating to ongoing tax audits, regardless of its stage, was remitted by 17 April 2020, is no longer applicable.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.

Alteração à política cambial de agentes de navegação

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The Mozambican Investment Law Regulation has been amended by Decree no. 20/2021, entering into force on April 13. In general, the procedure has been simplified and We highlight the following amendments:

• For purposes of transfer of profits and invested capital to other countries, the minimum amount of direct foreign investment resulting from equity capital is of MT 7,500,000.00.
• The value of annual exports considered for the suitability of transferring profits and invested capital to foreign territory is of MT 4,500,000.00.
• Investment project proposals must be sent to the Mozambican Agency for the Promotion of Investment and Exports (“APIEX”) in four copies, drafted in the official application form, and accompanied of the documents needed for the analysis.
• Depending on each case, the investment project proposals shall be accompanied of documents as lease contracts, property titles or professional internship and Mozambican workforce employment plans (for local content purposes).
• Decisions from the Provincial Secretary of State, APIEX General Director, and Finance Minister, shall be performed until three workdays after the reception of the proposal.
• APIEX shall inform the investors of the decision, until 48 hours after it.
• The decision regarding investment projects may be performed by the Provincial Secretary of State (direct Mozambican investment up to MZN 4,500,000,000.00), by the APIEX General Director (Mozambican or foreign investments up to MZN 7,500,000,000.00 and projects for Economic Special Zones or Industrial Free Zones), by the Finance Minister (Mozambican or foreign investments up to MZN 37,500,000,000.00) or by the Ministers Council (investments of more than MZN 37,500,000,000.00 or projects with foreseeable social, political, economic or environmental implications whose decision shall be made by this entity).
• Investors may assign totally or partially their rights regarding an investment, through duly based request to the entity which approved the project. The request shall be accompanied of tax compliance proofs.
• Companies with headquarter in Economic Special Zones need to request authorization to hire foreign employees and shall register them with the entity which supervises the Employment sector.
• The approved investors have access to a permanent residence authorization, which may be extended to their partner and children up to 21 years old.
• Transfers to foreign territory of profits and dividends are permitted since the exchange legislation and the payment of taxes are complied.
• The certification of companies operating in Economic Special Zones is made through the issuance of the competent certificate by APIEX, on ten workdays after the reception of the request.
• Inspections to companies with headquarters in Economic Special Zones need a previous authorization by APIEX and shall be informed to those companies by this entity until five workdays after receiving the inspection request, except when the inspecting authority is the Tax Authority or the Economic Activities National Inspection.
• Industrial Free Zones are created by decision of the Ministers Council, after proposal of the Finance Minister.
• APIEX shall analyze the proposal and elaborate an opinion to be analyzed by the Ministers Council.
• Investors have six months after the authorization date to establish their enterprise in the Industrial Free Zone.
• The percentage of authorized sales to the local market from companies established in Industrial Free Zones may be modified by the Finance Minister, after founded request by the investors and positive opinion from APIEX and Tax Authority.
• Claims related with investment matters regulated by the Investment Law and Regulation need to be sent to APIEX, which distributes them by the defendant authorities.
• If the defendant authorities do not answer APIEX nor execute any measure to solve the claim, APIEX shall propose a solution to the Finance Minister, which will decide the question.

This amendment’s purpose is to adapt the Regulation to the new institutional framework and the investment-friendly policy which is being followed by Mozambique, encouraging internal and foreign investment in a country that has shown in the last years that has an enormous investment potential.

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.

Lei que altera o código comercial

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The Law no. 121 / IX / 2021, of 17 March, came to change the legal framework on the protection of personal data of natural persons.
Due to the development of Information and Communication Technologies (ICT) it was necessary to adopt legal measures, in order to protect the rights, liberties and fundamentals guarantees of each individual.

One of the first amendments is the definition of Consent of the Data Subject. With the new wording, the expression of will has to be through a declaration or unequivocal positive act.

According with the referred Law, now is also permitted to do special personal data processing, when the National Office of Data Protection “Comissão Nacional de Proteção de Dados” (hereinafter as “CNPD”) gives an authorization, in the cases of the process is based on important public interest or where is necessary for pursuit legitimate interests of the processing responsible, with the guarantees of non-discrimination and with the appropriate safety measures.

Regarding to the processing of personal data related to suspected illegal activities, criminal offences, misdemeanours, criminal convictions, decisions imposing security measures, fines, additional penalties and disciplinary infractions may be authorized by the CNPD, in compliance with the rules on standards of data protection and information security, when such processing is necessary for the execution of legitimate purposes of the person responsible, provided that the rights, liberties and guarantees of the data subject.

Henceforth, the interconnection of personal data which is not established in a legal provision is subject to the authorization by the CNPD, requested by the person responsible or jointly by the corresponding persons responsible for the processing.

Regarding to access rights, the data subject can also obtain from the data responsible the confirmation as to whether or not his data is processed, as well as the information on the purposes of such processing, the categories of data and the recipients or categories of recipients to whom the data are disclosed, he may request a copy of his personal data. Also, the data subject has the right to obtain the notification to third parties to whom the data have been communicated of any rectification, erasure or destruction, unless this proves impossible or involves a disproportionate effort.

One of the most important additions that this new Law made is the article about conditions applicable to consent.

Therefore, this article mentions that the data responsible has to be capable to demonstrate the data subject that he gave his consent for the processing.

Furthermore, the data subject can withdraw his consent at any time, easily and without being prejudiced.

Other important addition is the article regarding the right of rectification.

This new article refers that the data subject has the right to obtain from the data responsible the rectification of the inaccurate personal data and in consideration of the purposes of the processing the data subject has the right to his personal data are complete, including through additional declaration.

Another important article alludes to the right to erasure.

Hence, the data subject has the right to obtain from the processing responsible the erasure or destruction of his personal, therefore the processing responsible has the obligation to erase personal data, when one of the reasons that are mentioned on the Law are meet.

Moreover, the data subject has the right to obtain from the processing responsible the processing limitation if one of the situations mentioned in the Law arise.

Furthermore, the personal data of deceased persons are protected by this Law.

Other novelty is that in the event of a personal data breach, the processing responsible shall notify the CNPD, unless the breach does not violate rights, liberties and guarantees of natural persons. This notification is confidential. Also, in case of a personal data breach which is likely to result in a high risk to the rights, liberties and guarantees of the data subject, the processing responsible shall communicate the breach to the data subject, please be aware that this communication can have some exceptions.

In addition, it is introduced the figure of the data protection officer.

The processing responsible and the processor shall designate a data protection officer in different situations. The data protection officer has different functions, for instance:

• Contact point for the CNPD on issues related to the processing of personal data carried out;
• Informs and advises the processing responsible or processor as well as the employees processor about their obligations;
• Cooperate with the CNPD and other more.

At last, this diploma recommends new crimes be criminalized, such as misappropriation of data, use of data in a manner incompatible with the purpose of the collection, illegal interconnection of data and the insertion of false data.

The present Law entered into force on 17 April 2021.