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Law No. 7/2010 creating the Overvaluation Timber Tax (TSM).

País/Territorio
Mozambique
Tipo de documento
Legislación
Fecha
2010 (2016)
Fuente
FAO, FAOLEX
Fuente original
Boletim da República, I Serie, 3rd Supplement, No. 32.
Materia
Bosques
Palabra clave
Tasa/impuesto Comercio internacional Clasificación/declasificación Normas Madera Corte y extracción/explotación forestal Ordenación forestal/conservación de montes
Área geográphica
Africa, Africa Oriental, Océano Índico, Países menos desarrollados
Entry into force notes
This Law enters into force on the day of its publication.
Resumen

This Law creates the Overvaluation Timber Tax (TSM). The TSM is levied on the export of raw and processed wood, depending on the complexity of its processing, based on the respective FOB export price. The rates to be applied are those set out in the table attached to the Law. Payment of the Overvaluation Timber Tax is made at the time of customs clearance. The revenue resulting from the collection of the Overvaluation Timber Tax is earmarked for reforestation actions, inspection of the exploitation of forest resources, combating uncontrolled fires and the State Budget, as well as the efficient use of human and material resources, under the terms to regulate, recognizing and valuing the role of producing areas.

Texto completo
Portugués
Página web
www.legis-palop.org

Referencias - Legislación

Implementado por

Decree No. 42/2017 approving the Regulation on the Processed Wood Export Tax and repealing Decree No. 21/2011 of 1 June.

Legislación | Mozambique | 2017

Palabra clave: Tasa/impuesto, Comercio internacional, Clasificación/declasificación, Normas, Madera, Corte y extracción/explotación forestal, Ordenación forestal/conservación de montes

Fuente: FAO, FAOLEX