Laws, Policies and Rulings.

Laws

Law N° 06/2001 of 20.01.2001 on the Code of Value Added Tax. Law N° 25/2002 OF 18/07/2002 Fixing the Import Duty Tariff on Imported Products LAW Nº 16/2005 of 18.08.2005 on Direct Taxes on Income. Law No 25/2005 OF (...) 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 >>