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

Pays/Territoire
Mozambique
Type du document
Législation
Date
2010 (2016)
Source
FAO, FAOLEX
Source d'origine
Boletim da República, I Serie, 3rd Supplement, No. 32.
Sujet
Forêts
Mot clé
Taxe/impôt Commerce international Classement/déclassement Normes Bois Coupe de bois/exploitation forestière Gestion forestière/conservation des forêts
Aire géographique
Afrique, Afrique Orientale, Océan Indien, Pays les moins avances
Entry into force notes
This Law enters into force on the day of its publication.
Résumé

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.

Texte intégral
Portugais
Site web
www.legis-palop.org

Références - Législation

Implementé par

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

Législation | Mozambique | 2017

Mot clé: Taxe/impôt, Commerce international, Classement/déclassement, Normes, Bois, Coupe de bois/exploitation forestière, Gestion forestière/conservation des forêts

Source: FAO, FAOLEX