Laws, Policies and Rulings.

Laws

N° 25/2010 of 28/05/2010 Law modifying and complementing Law n°06/2001 of 20/01/2001 on the code of value added tax. Nº 24/2010 of 28/05/2010 Law modifying and complementing Law n° 16/2005 of 18/08/2005 on direct taxes on income. Law (...) Read more >>

Ministerial Orders

Prime Minister’s Order Nº 08/03 of 09/05/2007 on Establishment, Composition and Functioning of the Tax Appeals Commission Ministerial Order Nº 002/07 of 09/05/2007 Governing the Implementation of the Law Nº 25/2005 of 04/12/2005 on Tax (...) Read more >>

Commissioner General’s Rulings

Commissioner General’s Rules Nº 01/2001 of 01/08/2001 Governing VAT Commissioner General’s Rules Nº 02/2002 of 30/12/2002 Governing Value Added Tax Commissioner General’s Rules Nº ° 001/DOU/2004 of 16/07/2004 on the GATT Valuation System (...) Read more >>