A relevância do comprovativo de cumprimento das obrigações fiscais na realização de operações cambiais referentes a pagamento de despesas reembolsáveis

Abstract

The growing discovery and exploitation of mineral resources in Mozambique has attracted a lot of foreign direct investment and consequently there is a need to contract specialized services from companies located abroad. This process culminates in the signing of service contracts which, given the nature of the service contracted, which sometimes requires technical staff to be sent to Mozambique, the parties include in the contracts clauses relating to the reimbursement of expenses or reimbursable expense clauses. In the process of paying reimbursable expenses abroad, proof of compliance with tax obligations is almost always required, but the reimbursement of expenses does not constitute income for the beneficiary, and therefore the recovery of the amount spent is in favor of the debtor entity located in Mozambique. It is in the context of this doubt as to the relevance of proof of compliance with tax obligations in the payment abroad of reimbursable expenses that this work is set. From the analysis carried out, it was concluded that reimbursable expenses, as they do not constitute income and are not included in the exhaustive list of tax rules, are not viitaxable under the IRPC. Therefore, the requirement for this document is at odds with the provisions of the Foreign Exchange Law, which aims to provide the foreign exchange market with greater flexibility, especially when it comes to carrying out foreign exchange transactions.