Almost half of the taxes collected in Mozambique in 2022 were collected through the electronic tax management system "e-tributação", which is due to be fully implemented by the end of this year, according to documents

The International Monetary Fund (IMF) report on the commitments made by the Mozambican government indicates that the Tax Administration (AT) "is well on the way to fully implementing its modernized tax collection system", the integrated electronic tax declaration system "e-tributação", which is in use "in all tax offices in the country".

"At the end of December 2022, 45% of total tax revenues were collected through 'e-tributação'. The 'e-tributação' is linked to the e-SISTAFE (financial management information system) resulting in automatic classification and faster transfer of resources to the CUT (single treasury account) and interfaces with seven commercial banks," reads the IMF report, quoted by Lusa.

According to the same report, to "complete the full implementation of the system by the end of 2023", the AT is fine-tuning the transversal modules, such as tax enforcement, bankruptcies, benefits, risk assessments, audits, complaints and appeals, refunds and compensation, litigation and tax audits.

The document also states that the AT is also continuing to develop its digital interface, known as the "Taxpayer Portal", to "allow all taxpayers to submit and pay all taxes electronically by the end of March 2024".

"The interface links the 'Portal do Contribuinte' to 'e-tributação' and is currently operational for only two types of tax, VAT and the simplified tax for small taxpayers," the IMF explains.

At the end of March 2023, the "Taxpayer Portal" covered 37% of all taxpayers in VAT and small taxes, and 72% of large taxpayers.

The document also states that modernizing the taxpayer register and increasing interoperability with other public registers "remains a fundamental step towards achieving better revenue collection"

In addition, the AT "cleaned and updated the taxpayer register", through the Unique Tax Identification Number (NUIT), "removed duplicate taxpayers and checked the register of the 100 largest taxpayers".