Settlement of tax debts - Use of bank cheques

In brief

The Mozambican Tax Authority, through a notice dated 14 May 2025, has established the procedures applicable to the settlement of tax debts by taxpayers via bank cheque.

In detail

The Mozambican Tax Authority, by means of a notice dated 14 May 2025, has set out the procedures to be followed when taxpayers choose to use bank cheques as a method of payment for taxes, fines, interest, and other fiscal obligations. Such payments must be made directly to the relevant Directorate of Tax Area (Direcção de Área Fiscal – DAF), Large Taxpayers Unit (Unidade de Grandes Contribuintes – UGC), or Private Tax Enforcement Court (Juízo Privativo de Execução Fiscal – JPEF), as appropriate.

According to the notice, the following procedures must be observed when making payments by bank cheque:

1. All bank cheques must be crossed and must bear, at the top of the cheque, the inscription "For payment of debts to the State" written in red ink.
2. Cheques must be made payable to the Treasury Office (Recebedoria da Fazenda) of the respective DAF, UGC, or JPEF, as applicable.
3. Each cheque must be individualised, that is, used exclusively for the payment of obligations relating to a single taxpayer.
4. Taxpayers are encouraged to regularly reconcile their payment records, particularly when payments are made through third parties. This reconciliation should be carried out against the official records held by the relevant DAF, UGC, or JPEF. For this purpose, the taxpayer or their legal representative must formally request the relevant fiscal information from the competent authority.

Any breaches or irregularities resulting from non-compliance with the procedures set out in the notice are subject to criminal proceedings, as provided for under the applicable tax legislation in force.

^{© 2025 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.}