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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.

Pays/Territoire
Mozambique
Type du document
Règlement
Date
2005
Source
FAO, FAOLEX
Source d'origine
Boletim da República, I Serie No. 23, Supplement - 13 June 2005, pp. 244(47-52).
Sujet
Énergie
Mot clé
Bois de chauffe Conservation de l'énergie/production de l'énergie Subvention/incitation Procédures judiciaires/procédures administratives
Aire géographique
Afrique, Afrique Orientale, Océan Indien, Pays les moins avances
Résumé

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.

Texte intégral
Portugais