Mozambique: Tax Authority and Magistrates build synergies for better taxation of the Extractive Industry

Login

Register

http://www.clubofmozambique.com/

Mozambique: Tax Authority and Magistrates build synergies for better taxation of the Extractive Industry

7:28 CAT | 20 Aug 2025

Photo: Autoridade Tributária de Moçambique - AT

The Mozambique Tax Authority (AT), in partnership with the Efficient Taxation for Inclusive Development Project (TEDI), held a training session on Mineral Reference Prices at the Institute of Public Finance and Tax Training in Nacala, Porto.

The training last week aimed to strengthen technical capabilities and legal foundations, thus ensuring fair, equitable, and transparent taxation in the extractive sector. It involved judges from the Tax and Customs Courts, public prosecutors and tax technicians assigned to the Large Taxpayer Units (UGC) and Tax Area Directorates (DAF) of the Northern Region, and was delivered by tax technicians assigned to the Extractive Industry Taxation Unit (UTIE) and by the TEDI Consultant on Mineral Resources.

Attr.fb_

The event, whose opening and closing sessions were chaired by AT’s Regional Director for the North, Osvaldo da Silva, addressed, among other topics, the logic behind defining and updating reference prices; best practices and procedures applied in the sector; and its regulatory framework, particularly regarding the Mining Production Tax .

Speaking at the event, Osvaldo da Silva noted that mineral resources are highly sought-after commodities in the international market. Therefore, it is essential that the AT establish synergies with other institutions, in this case, the courts and the Public Prosecutor’s Office, as they are active participants in Contentious Appeals processes. This can contribute to fairer, faster decisions that are consistent with reference price dynamics and the timely capture and maximization of revenue.

“Aware of the challenges facing the extractive sector and the fact that it is a strategic area for generating revenue for the State, we are committed to continuing to invest in human capital development and technological modernization. Therefore, with the training just completed, we are convinced that the conditions are in place for continuous improvement in our operations, aiming to ensure efficiency, equity, and tax justice in the extractive sector, with tangible results for the State,” da Silva explained.

Speaking at the closing ceremony, Luís Tivane, Chief Judge of the Nampula Tax Court, thanked the Tax Authority for organizing the training, which was of crucial importance in providing technical knowledge conducive to transparency, equity and tax justice in the courts’ operations.

Tribat.fb_