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Tax Authority and Magistrates Strengthen Cooperation to Improve Extractive Industry Taxation

Tax Authority and Magistrates Strengthen Cooperation to Improve Extractive Industry Taxation

The Mozambique Tax Authority (AT) organized a training session on mineral reference prices, aimed at judicial magistrates and Public Prosecutors, with the goal of strengthening technical and legal capacity in the taxation of the extractive industry, the news portal Carta de Moçambique reported on Tuesday, August 19.

According to the authority, the event took place in the port city of Nacala, in Maputo Province, with the collaboration of the Efficient Taxation for Inclusive Development Project (TEDI). The training was held at the Institute for Public Finance and Taxation Training and involved judges from Fiscal and Customs Courts, prosecutors, and technicians from the Large Taxpayers Units (UGC) and the Regional Tax Departments (DAF) of the Northern Region.

The session was led by specialists from AT’s Extractive Industry Taxation Unit (UTIE) and a TEDI consultant specializing in mineral resources.

Reference Prices and Tax Justice

The training focused on the definition and updating of reference prices, sector best practices, and the legal framework, with emphasis on the Mining Production Tax, one of the main revenue sources in this segment. According to AT’s Northern Region Director, Osvaldo da Silva, who presided over the opening and closing sessions, mineral resources are highly valued on the international market, making it essential to ensure fair, timely, and technically sound taxation.

“It is crucial to create synergies with other institutions in the judicial system, such as the courts and the Public Prosecutor’s Office, given their role in tax litigation processes. Only in this way can we achieve fairer decisions and more effective revenue collection for the State,” he said.

Da Silva also highlighted that, given the challenges of the extractive sector, “the government remains committed to strengthening human capacity and technological modernization, aiming to improve efficiency, equity, and tax justice.”

Institutional Cooperation Praised

Luís Tivane, presiding judge of the Nampula Fiscal Court, who spoke at the closing ceremony, praised AT’s initiative and described the training as a valuable contribution to the functioning of the judicial system, particularly on tax matters.

“This type of capacity building is essential to ensure transparency, equity, and tax justice in judicial processes related to the extractive industry,” the magistrate emphasized.

See Also

The initiative is part of a broader AT strategy aimed at improving fiscal governance in the mining sector, considered one of the main sources of public revenue and a lever for the country’s sustainable development.

Source: Diário Económico

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