MOZAMBIQUE Law and Practice Contributed by: João Afonso Fialho, Guilherme Daniel and Helna Vitoldás, VdA
country to attract investment and consolidate itself as a crucial logistical and commercial cen - tre for regional integration. 1.2 Legal System and Sources of Mining Law Mozambique’s legal system is civil law based. The key legal framework for mining activities in Mozambique is the Mining Law (Law 20/2014, of 18 August 2014, as amended), which estab - lishes the general principles governing the award and exercise of mineral rights, and the Mining Law Regulations (Decree 31/2015, of 31 December 2015, as amended), which establish the rules for prospecting and exploration opera - tions, development, processing and mining, as well as geological mapping, geological mining, and metallurgical and scientific studies. In addition to the above, the mining sector is also governed by: • the Constitution of the Republic of Mozam - bique of 2004, as revised and republished; • the Regulations on the Marketing of Mineral Products (Decree 20/2011, of 1 July 2011, as amended); • the Regulations on the Marketing of Dia - monds, Precious Metals and Gems (Decree 63/2021, of 1 September 2021); • the Regulations on the Inspection Activity of Mineral Resources and Energy (Decree 34/2019, of 2 May 2019); • the Mining Labour Regulations (Decree 13/2015, of 3 July 2015); • the Regulations on the Employment of Foreign Citizens for the Petroleum and Min - ing Sector (Decree 63/2011, of 7 December 2011); • the Technical Safety and Health Regulations for Geological and Mineral Activity (Decree 61/2006, of 26 December 2006, as amended);
• the Regulations on the National Salvage and Rescue System for the Extractive Industry of Mineral Resources (Decree 32/2019, of 29 April 2019); • the Environmental Regulations for Mineral Activities (Decree 26/2004, of 20 August 2004); • the Basic Rules on Environmental Manage - ment for Mineral Activities (Ministerial Order 189/2006, of 14 December 2006); • the Regulation on the Environmental Audit Process (Decree-Law 45/2024 of 26 June 2024); • the Law on Public-Private Partnerships, Large-Scale Enterprises and Business Con - cessions (Law 15/2011, of 10 August 2011); • the Regulations on Public-Private Partner - ships, Large-Scale Enterprises and Business Concessions (Decree 16/2012, of 4 June 2012); • the Taxation and Fiscal Benefits Regime of Mineral Operations (Law 28/2014, of 23 Sep - tember 2014, as amended and republished) and its Regulations (Decree 28/2015, of 28 December 2015, as amended); • model declarations necessary for compliance with tax obligations under the Regulations of Taxation and Fiscal Benefits Regime of Min - eral Operations (Ministerial Order 37/2020, of 30 July 2020); • the VAT Refund Regulations (Decree 78/2017, of 28 December 2017, as amended) which provide for a special value-added tax regime for petroleum and mining companies in the production stage; and • Ministerial Order 155/2023 of 29 December, which establishes the obligation to possess, calibrate, test, verify and inspect all measur - ing instruments, materialised and measuring systems used to obtain exact quantities of mining products, and consequently for the
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