Tax and Outsourcing

Direct Tax (IIT, CIT)

• Tax Computations & Provisional Tax; 
• Withholding Tax Compliance;
• Payroll Tax Compliance; 
• Tax Provision & Deferred Tax Support; 
• Tax Authority Correspondence Management; 
• Tax Benefits & Foreign Exchange Regulatory Assessment.

INDIRECT TAX (VAT, Stamp Duties, Import taxes)

• Transaction Review & Indirect Tax Assessment;
• Tax Computations & Returns; 
• Compliance & Risk Assessments; 
• Process Optimisation & Tax Efficiency; 
• Ongoing Indirect Tax Compliance Support.

• Corporate tax advisory;
• International tax planning;
• Tax structuring and reorganisations;
• Tax due diligence;
• VAT/GST advisory;
• Tax opinions and rulings;
• VAT Refund applications and tax compensations;
• Support during tax audits and inspections;
• Deal negotiations and assist on manage the entire process from a tax perspective under the following:
  • Equity Investment;
  • Mergers and acquisitions;
  • Joint ventures.

• Payroll Tax Review & Compliance; 
• Tax & Social Security Compliance; 
• Individual Income Tax Returns & Annual Declarations; 
• Employee Benefits & Taxability Assessment; 
• Expatriate Tax & Employment Advisory; 
• Tax Residency & Cross-Border Employment Support; 
• Social Security Exemption Applications;
• Employment Contract & HR Documentation Review.

• Local file and master file preparation;
• Transfer pricing health checks;
• Transfer pricing policies;
• Benchmarking studies;
• Audit defense support.

• Tax Compliance & Return Review; 
• Direct & Indirect Tax Risk Assessment; 
• Transaction & Accounting Review; 
• Transfer Pricing Review; 
• Tax Governance & Internal Controls; 
• Tax Audit Readiness; 
• Tax Exposure Quantification; 
• Risk Matrix & Remediation Action Plan.

• Tax Audit & Inspection Support;  
• Assessment & Audit Findings Review; 
• Responses to Tax Authority Queries; 
• Objections & Administrative Appeals; 
• Tax Authority Representation; 
• Tax Dispute Resolution & Litigation Support; 
• Penalty & Interest Reviews; 
• Tax Refund & Recovery Disputes; 
• Post-Audit Remediation & Compliance Support.

• Advise on Tax operations focusing on cross border;
• Assistance in the application of conventions to avoid Double Taxation of Income;
• International strategic and Business Structure Tax Review;
• Tax Controversy;
• Considerations on the Impact  on the international Financial and Tax regulations.

• Customs Compliance & Health Checks; 
• Tariff Classification & Customs Valuation; 
• Import & Export Advisory; 
• Customs Duties & Tax Optimisation; 
• Bonded Warehouses & Special Customs Regimes; 
• Customs Licensing & Authorisations; 
• Trade Compliance & Documentation; 
• Customs Audits, Disputes & Appeals;
• Transfer Pricing & Customs Alignment.

• Exchange Control Compliance & Advisory; 
• Cross-Border Payments & Remittances; 
• Foreign Investment & Capital Movements; 
• Repatriation of Profits, Dividends & Capital; 
• Foreign Loans & Intercompany Financing; 
• Exchange Control Approvals & Authorisations; 
• Bank of Mozambique Liaison & Regulatory Support; 
• Exchange Control Health Checks & Risk Assessments; 
• Regulatory Reporting & Documentation; 
• Advisory on Foreign Exchange Regulations & Compliance.

• Corporate Tax Registration;
• Tax Profile Updates & Amendments; 
• Branch & Permanent Establishment Registration; 
• Tax Deregistration & Cessation of Activities; 
• Dissolution & Liquidation Tax Support; 
• Foreign Investment Registration; 
• Tax Clearance & Compliance Certificates; 
• Tax Authority Liaison & Administrative Support.

• Tax process automation;
• ERP tax reviews;
• E-invoicing and digital tax compliance;
• Tax data analytics.

• Tax training workshops;
• Legislative update sessions;
• Internal tax policy training.

• Full bookkeeping services;
• Accounting by cost centres and projects;
• Monthly closing of accounts;
• Review and validation of financial information;
• Preparation of financial statements;
• Management of accounting compliance obligations;
• Ongoing accounting technical support.

Accounting Health Check:

• Assessment of the quality and reliability of accounting records;
• Review of the quality of financial information;
• Reconciliation and validation of critical accounts;
• Recommendations and improvement report.

Monthly review of accounts:

• Monthly review of VAT, Corporate Income Tax (CIT), Personal Income Tax (PIT) and other tax accounts;
• Monthly validation of proper accounting classification;
• Monthly identification and resolution of accounting differences and inconsistencies;
• Control of monthly closing processes;
• Monthly review of trial balance accounts.

• Financial planning;
• Treasury management;
• Budgeting;
• Executive reporting;
• Strategic meetings;
• Financial advisory for performance improvement;
• Strategic financial performance advisory.

• Performance KPIs;
• Operational efficiency assessment;
• Cost analysis;
• Margin analysis;
• Profitability by customer, product or project;
• Optimisation plan;
• Performance reporting.

• Interactive dashboards;
• Reporting automation;
• Real-time financial and operational KPIs.

• Financial accounting;
• Management reporting;
• Financial planning;
• Financial forecasting;
• Strategic KPIs;
• Executive and/or growth dashboards;
• Trend analysis.