contributors by 30th November 2012; As a result there has been an increase in revenue from
this tax from 2,14 million Meticais in 2009, to 23,85 million Meticais in 2010, 48,15 million
Meticais in 2011, and 76,30 million Meticais to 30th November 2012.
Table 3: Evolution of fiscal receipts, of NUITs and Level of Taxation in Mozambique (2007-2012)
Descrição
NUIT (Singulares)
NUIT (Colectivos)
Contribuintes no ISPC
Receitas dos Impostos sobre os rendimentos (106 Mt)*
IRPC
IRPS
Nível de fiscalidade (Receita / PIB)
Índice de Fiscalidade (Receita Fiscal / PIB)
Peso do orçamento do Estado financiado pelas fontes externas
2007
2008
186.337
3.593
187.195
4.437
9.271, 54
4.364,92
4.859,06
16,60%
13,47%
11.722,75
5.721,52
5.957,21
16,30%
13,49%
56%
2009
183.233
4.966
9.040
13.726,83
7.337,90
6.341,55
17,87%
14,80%
53%
2010
2011
Jan-Nov
Comment [c1]: Translation seria: NUIT
(Individual Unique tax code) - Individuals; collective;
2012
Taxpayers of simplified tax regime; Revenue from
249.299 321.297 454.768
Income tax ; Level of Taxation (Revenue/GDP) Index
5.063.
6.305
7.168
of Taxation (Tax Income/GDP); Weight of the State
33.130
46.341
27.337
Budget financed by external sources.
18.480,06 24.887,51 33.257,08
9.794,73 14.235,25 22.022,77
8.629,24 10.578,17 10.853,96
20,32% 21,83% 21,54%
17,17% 18,37% 18,49%
44% 42,30% 11,03%
Source: Tax Authority of Mozambique (2012); AFRODAD (2011); State Budget Execution Reports of the Ministry
of Finance (2007-2011)
109. Continuity was given to the process of reforms in Public Financial Management, initiated in
2002 with the approval of Law no. 9/2002, on 12th February, the SISTAFE Law. According to
the diagnostic analysis presented in the “Public Finance Vision: 2011-2025”, a document
approved by the Council of Ministers on 19th June 2012, the following progress was achieved:
a) Greater quality in the management of tax collection, aid, treasury, payment of salaries,
procurement and external audit;
b) Improvements in donor practices and predictability of Budget Support and Balance of
Payments support, leading to positive effects on treasury management;
c) Accounting for the use of external resources in projects financed directly or through later
incorporation of balances;
d) Progressive breadth, transparency and quality in budget preparation and execution,
caused by the expansion of e-SISTAFE;
e) Reduced time and greater regularity in reconciliation of accounts, and improvements in the
quality of reports, in budget execution and in the preparation of the State Accounts; and
f) Improvement of the control and sustainability of internal and external public debt.
110. Despite the progress made, there is still much to do, which is the reason that the MF drafted
the Public Finances Vision 2011-2025 that identifies the principal objective aimed to be
achieved, and the guiding policy of Public Financial Management. In this way, the document
presents the strategic objectives and the vision for each of them, results and indicators to be
achieved by 2025.
111. The same document presents the monitoring instruments, key success factors for
implementation, as well as risks that could put implementation at risk, namely:
o Accumulated Internal revenue collection inferior by at least 10% per year;
o Reduction in external financing or significant worsening of current credit conditions;
48