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Ministerial Order No. 118/2005 regulating fiscal incentives to the use of diesel fuel in agricultural activities, energy production, mining sector and fisheries.

Country/Territory
Mozambique
Document type
Regulation
Date
2005
Source
FAO, FAOLEX
Original source
Boletim da República, I Serie No. 23, Supplement - 13 June 2005, pp. 244(47-52).
Subject
Energy
Keyword
Fuelwood Energy conservation/energy production Subsidy/incentive Legal proceedings/administrative proceedings
Geographical area
Africa, Eastern Africa, Indian Ocean, Least Developed Countries
Abstract

This Ministerial Order is composed of 12 articles and three Annexes. It rules on fiscal incentives to the use of diesel fuel used in agricultural activities, energy production, mining sector and fisheries. In particular, it defines competent authorities, applicable procedures and sets the tax reduction criteria. The Annexes provide a template for requesting tax reductions, a classification of the diesel amounts entitled to incentives according to the type of agricultural activity, energy production source, mining sector and fisheries.

Full text
Portuguese