Fiscal Regime for Mining and Gas/Petroleum in Mozambique – General Recommendations (cont.)
{"Image DocumentName": "Fiscal Regime for Mining and Gas/Petroleum in Mozambique \u2013 General Recommendations (cont.)", "Image ImageDescription": "Indirect Taxes: Government budget of the VAT should be on a net rather than gross basis; Accelerate VAT refunds and eliminate VAT exemptions once refund situation has been normalized normalized; Avoid export taxes. Fiscal stability parameters (time, parameters) should not vary by contract; Clarify rules for the taxation of capital gains in corporate income tax. Remove mining and petroleum from scope of current rules allowing reduction of the gain through the personal income tax.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}