Seminário sobre Tributação de Operações Petrolíferas Upstream – Tendências Globais e o Caso Moçambicano

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Nos dias 28 e 29 de Março, a Autoridade Tributária de Moçambique e o ITIC (International Tax and Investment Center) organizaram um seminário no âmbito do seu programa Joint Capacity Building que teve lugar no escritório da Ernst & Young (EY), em Maputo.

O programa, intitulado ‘Tributação das Operações Petrolíferas Upstream – Tendência Global e o Caso Moçambicano’, reuniu especialistas em fiscalidade do sector público e privado.

Durante o evento, que decorreu em formato híbrido durante dois dias, foram discutidos vários temas técnicos críticos, tais como: Mercados Globais de Energia e Gás, Regulamentação e Desenvolvimento de Infraestruturas de Gás Natural, IVA e questões Aduaneiras e Regimes Fiscais do Petróleo, entre outros.

O principal objetivo do Seminário foi o de dar continuidade ao Programa Joint Capacity Buiding existente entre a AT e o ITIC, bem como promover o diálogo e as discussões técnicas entre o Governo e as principais Empresas Operadoras no sector de Petróleo e Gás no país, o que, em última análise, contribuirá para o crescimento económico, sustentável e inclusivo de Moçambique.

Para Daniel Witt, presidente do ITIC, “com os novos projetos de GNL a entrar em funcionamento, Moçambique estará a aproximar-se de um renascimento económico e de desenvolvimento”. “É fundamental que as bênçãos dos recursos naturais sejam acompanhadas pela reforma adequada das leis, regulamentos e sistema tributário, por forma a melhor gerir a transição da fase de desenvolvimento para a de produção. Assim sendo, os próximos 3 a 5 anos são críticos para a reforma, desenvolvimento e fortalecimento da capacidade humana nas áreas jurídica, regulatória e tributária do país. Esta combinação de capacidades proporcionará prosperidade ao povo de Moçambique”, referiu o mesmo responsável.

Para Anibal Mbalango, chefe da UTIE, Autoridade Tributária de Moçambique, “seminários como este são muito positivos, pois reúnem a Autoridade Tributária de Moçambique, as empresas de Petróleo e Gás e especialistas técnicos, e criam uma plataforma de trabalho conjunto que evita disputas entre as partes interessadas e melhora a cobrança de impostos.”

Vários especialistas do sector apresentaram temas fundamentais e esclarecedores que serviram de base para discussões produtivas entre os participantes. Os especialistas presentes foram: o Dr. Christof Ruhl e a Dra. Carole Nakhle, ambos da Crystol Energy; o Professor Marius van Oordt, Membro da Subcomissão das Nações Unidas para os Impostos Indiretos; Patricia Quirino, EY TAX Partner; Amílcar Nunes, EY Tax Partner; Artur Swistak, Economista Sénior do FMI; bem como altos representantes do INP, ENH e da Autoridade Tributária de Moçambique.

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