Constrangimentos no processo de reembolso em sede do imposto sobre o rendimento das pessoas singulares: o caso de Moçambique

Abstract

The objective of this work is to discuss the constraints faced in the process of reimbursements under the Personal Income Tax (IRPS). IRPS reimbursements have been a topic of debate at the level of those involved in the process, namely the tax administration, income debtors and taxable persons, as it has not been possible to meet the reimbursement deadlines and requests have often been rejected. of refunds and/or change of the refund/payment status, by the responsibility of any of the intervening parties in the process. Those who are most harmed in the process have been the taxable persons. In this study, the constraints that are summarized in difficulties of various types and prevent the IRPS reimbursement process from taking place in an effective and efficient manner will be presented. The work may serve as an instrument to support the scientific community for its studies and systematization of knowledge around this tax, the rights and obligations that involve it, as well as the entire process that culminates in reimbursement to the taxable person, may also serve as an instrument to improve the reimbursement system, namely making the process effective (reduction of errors and failures at the level of tax administration) and more efficient (compliance with legal deadlines) and in the creation of discipline, at the level of debtor entities, in the sense to present all the documentation that accompanies the presentation of the annual income. (TRADUÇÃO NOSSA)