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All goods in circulation, regardless of their nature, must be accompanied by the respective transport documents, the Mozambique Tax Authority (TA) is advising. The institution intends the measure to strengthen the collection of Value Added Tax (VAT) in the country.
According to the law, receipts, bills of lading, cash sales, return note, transport guide or other equivalent document constitute transport documents, in addition to the respective customs documents in the case of importation.
In a press release accessed by Noticias, the AT said that these documents, as well as being dated and numbered, must contain the name, business name or company name and the place of residence of the supplier of goods or services and of the consignee or purchaser, as well as the taxpayer’s identification number.
The document must also contain the quantity and denomination of goods transmitted or services rendered and the justification for non-application of the tax, where applicable.
In addition to the aforementioned elements, they should also indicate the places of loading and unloading, date and time at which the transport begins.
According to the AT, the documents described above must be processed in triplicate by the VAT taxable persons, the original must accompany the goods to the purchaser of the same, the duplicate be presented to the inspection team and triplicate sent to the sender of the goods.
The source adds that if the inspection body collects one of the copies of the transport documents, it should register the collection in the original document.
“The failure to issue or immediately display the transport document, as well as inaccuracies or omissions therein incurs a fine, with the right to seize the goods and transportation vehicle,” the statement concludes.Source: AIM Moçambique
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