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For example, if a particular church receives a donation from outside the country, it will be up to the Tax Authority to define whether or not the product is taxable. [Photo: Domingo]
The offertory and tithe will be considered taxable goods under the proposed Law on Religious Freedom and Worship recently approved by Mozambique’s Council of Ministers. The proposal is on its way to the Assembly of the Republic (AR – parliament), where it will achieve definitive expression and format.
In an interview with Domingo, the national director of Religious Affairs at the Ministry of Justice, Constitutional and Religious Affairs, Albachir Macassar, talks about the document’s main features.
A few days ago, the government approved the proposal for a Law on Religious Freedom and Worship. What are the main innovations introduced?
The current law is quite old, and dates from the colonial period. It only has bases, namely bases 1, 2 and 3, while in the revision proposal we now have sections and articles. On the other hand, before, there was talk of the secularity of the state, which was not, in practice, effective. Today we realise that it is proposed that teaching be non-denominational, that is, not linked to a certain religion.
In public education, religion must not be taught as such. Churches may have schools, but they must not teach [religion] during normal teaching and learning time. They must follow the National Teaching Program.
In the past, that teaching had its origin in the Roman Catholic Church, but today it must not be that, because the state sees all religions as equal.
The state must separate itself from the internal affairs of the religious confessions, but not depart from them, that is, not meddle in their internal affairs, but at the same time, not let them do what they want.
This is one of the examples.
What are the other innovations?
We also have the issue related to the number of faithful required for the constitution of a particular church. In terms of functioning, there are many religious denominations that work without registration, which must be changed…
In the current law, 500 signatures are required, but the new law proposal requires 2,000.
When we started the debate on the proposal, there was talk of 6,000, but during the discussions there was a reduction.
In other countries, such as Angola, there is talk of 60,000.
How do you start registering a religious entity?
The first moment is related to the reservation of the name of the church that is to be ascertained if it does not match a previous booking proposal. In this process, the person making the reservation is required to have an Identity Card, and a request addressed to the National Director.
How many religious denominations are there in Mozambique?
The ones we have registered are 1,320, but there are three to four thousand more which ar not registered. We are mapping them.
One of the discussions that we have been following is related to the issue of taxation. Should churches pay tax or not?
The proposal on the table indicates that they will have to pay tax, therefore, be taxed. That document passed through the Council of Ministers, and was approved in these terms. We don’t know what will happen when it arrives at the Assembly of the Republic.
What justifies the collection of tax?
Churches may have the prerogative to receive from their believers monetary values, among other offerings. We know that any activity that somehow generates some income, even if it is in the form of an offertory, must be taxed.
Which article proposes the collection of taxes on churches?
Section 2, article 39, covers forms of fundraising, and states that religious denominations can freely receive voluntary contributions from their believers for the exercise of rites, as well as donations for the realisation of their religious purposes, whether regular or occasional, and make public collections inside or outside places of worship, as well as in buildings belonging to them.
Everything that is here, even if it is said to be an offer, is a value because from the moment there is an activity that involves funds, at least according to the revenue law, it has to be taxed.
In fact, number 2 of the article in question states that the provisions of the previous number do not exempt churches from complying with tax obligations, under the terms of the applicable legislation in force, namely, if it fits in the law of taxes and fees.
For example, if a particular church receives a donation from outside the country, it will be up to the Tax Authority to define whether or not the product is taxable.
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