Mozambique Revenue Authority

Following the Government’s efforts to improve State revenue collection, reduce the budget deficit and guarantee sustainable economic and social development, a process of reforms in the Tax and Customs sectors was initiated. The implementation in 2006 of the Tax Reform in Mozambique brought about the establishment of the Mozambique Revenue Authority (MRA).

The MRA is a Government institution with administrative autonomy, supervised by the Minister of Finance and comprises Customs and Domestic Taxes, and crosscut sections, such as the General Directorate of Common Services, the Office of Planning, Studies and International Co-operation and the Internal Control Department. In 2012, MRA employed 3,324 officers.

The three principal pillars of tax reforms:

• Increase in revenue collection
• Increase in the number of taxpayers
• Modernisation of the tax system and simplification of procedures to align with best practices of international and regional standards

• Fiscal ratio growth increased from 15.4% in 2006 to 23.8% in 2012, bringing the data close to the regional macroeconomic convergence. The performance of MRA in revenue collection for the last seven years decreased the budget deficit from 42.8% in 2006, to 41.4% in 2012, and it is expected to drop further to 34.86% in 2013.
• Increase in the number of taxpayers from 391,000 in December 2006 to 2,054,857 in December 2012 due to tax and customs awareness and popularisation campaigns carried out at national level.
• Institutional reforms that includes the establishing of new infrastructures, staff training and capacity building.
• New tax posts were opened from 2006 to 2012, covering a range of 254,213 new potential taxpayers.
• The Institute of Public Finances and Tax Training was set up to provide training and capacity building for MRA staff.
• Development of the Single-Stop-Border Project at Lebombo to facilitate trade and services in the context of international and regional trade, reducing congestion at the Ressano Garcia and Lebombo border crossings between South Africa and Mozambique.

Press Street, Building 33 Floors – 5th Floor
Maputo Mozambique

Tel: +258 21 30 74 32
Fax: +258 21 31 14 82

Email: info.contribuinte.at.gov.mz

www.at.gov.mz