Fiscalidade em moçambique no âmbito da problemática do reembolso do iva - o caso da indústria pierlite moçambique, lda

Abstract

The study aims to demonstrate the weight that the structure of taxes on goods and services represents for companies in Mozambique, in the daily lives of investors and organizations, as well as the constraints caused by the delay in refunding companies' VAT. , through the use of reports from the pierlite mozambique company, lda. that allow for an answer on the situation of reimbursement processes, and the importance of periodic declarations (dp's), in support of revenue collection for the state coffers and for the care that the reimbursements requested, through dp's, by in order to avoid the payment of undue amounts to taxable persons. For this purpose, works by various authors, legislation on the subject under analysis and brochures were analyzed, which is the basis on which the work is based. For that, the study was based on the analysis of financial statements of four years (2003-2006). From the analysis carried out, it was found that the companies petitioning for VAT refunds have been hampered by bureaucratic procedures in the process of obtaining refunds. These become systematic creditors of the IVA due to the delay in responding to your request. It is recommended to divide VAT refunds, train staff, creating an information service on VAT refunds, with a view to modernizing, enforcing tax obligations and late payments