Recent legislation

Decree No. 36/2020 of June 2, 2020
–» Approves administrative implementing measures for the prevention and containment of the spread of the COVID-19 pandemic, to be in force during the State of Emergency and repeals Decree No. 26/2020 of 8 May and Decree No. 32/2020 of 20 May

Decree No. 37/2020 of June 2, 2020
–» Approves additional economic and social measures, with exception and temporary measures, with a view to mitigating the impact of the COVID-19 pandemic during the period of validity of the State of Emergency and repeals Decree No. 22/2020 of 23 April

Order of 30 April 2020
–» Sets at 80% in favour of the Institute of Insurance Supervision of Mozambique, IP (ISSM, IP) the consignment of the revenue from the supervisory fee provided for in Article 7 of Decree-Law No. 1/2010 of 31 December and in paragraph a of Article 13(1) of Decree No. 53/2019 of 13 June

Recent legislation

Law No. 5/2020 of May 29, 2020
–» Amends article 9(13) of the Value Added Tax Code, approved by Law No. 32/2007 of 31 December and republished by Law No. 13/2016 of 30 December

Law No. 6/2020 of May 29, 2020
–» Ratifies the Declaration extending, for the second time, the State of Emergency, contained in Presidential Decree No. 14/2020 of 29 May

–» Referring to Judgment No 1/CC/2020, declaring the unconstitutionality of the rule in paragraph 3, article 34, Law No. 29/2009 of September 29, Domestic Violence Law, for violation of Article 59(2), article 56 and article 56(3) and Article 2(4), all of the Constitution of the Republic of Mozambique

Recent legislation

Law No. 3/2020 of April 22, 2020
–» Approves the State Budget for 2020

Law No. 4/2020 of April 30, 2020
–>Ratifies the extension of the Declaration of the State of Emergency, contained in Presidential Decree No. 12/2020 of 29 April

Decree No. 26/2020 of May 8, 2020
–> establishes administrative enforcement measures for the prevention and containment of the spread of the COVID-19 pandemic, to be in force during the State of Emergency and repeals Decrees No 12/2020 of 2 April and No 14/2020 of 9 April

Presidential Decree No. 12/2020 of April 29, 2020
–> Extends the State of Emergency, for reasons of public calamity, for another 30 days

Decree No. 25/2020 of May 5, 2020
–> Suspends, for a period of two years, the processing of applications for timber exploration areas under simple license, established in Article 4 of Decree No. 30/2012 of 1 August, as well as under forest concession, established in Article 27 of the Regulation of the Forest and Wildlife Act, approved by Decree No. 12/2002 of 6 June

Resolution No. 4/CA/INCM/2019 of May 4, 2020
–> Approves the procedures and mechanisms to be observed in the interoperability between the SIM Card Registration Database of Mobile Telephony Operators and INCM Database B – PIN

Recent legislation

Decree No. 23/2020 of April 27, 2020
–» Approves customs and tax facilities with a view to mitigating the economic effects of COVID-19

Resolution No 16/2020 of 28 April 2020
–»  Approves the Programme of Activities of the Assembly of the Republic for the year 2020

Resolution No. 17/2020 of April 28, 2020
- »Approves the Budget of the Assembly of the Republic for the year 2020

Resolution No. 21/2020 of April 20, 2020
- »Approves the Economic and Social Plan for the year 2020

Decree No. 22/2020 of April 23, 2020
- » Concerning the granting of forgiveness of fines and reduction of interest on arrears arising from the debt of contributions to the Mandatory Social Security System

Notice No. 2/GBM/2020 of April 23, 2020
–» Establishes the procedures for selecting banknotes and coins of the Metical in circulation and repeals Notice No 12/GGBM/96 of 21 November

Notice No. 3/GBM/2020 of April 23, 2020
–» Establishes the minimum capital for payment service providers in the categories of payment aggregators and money transfer institutions

Notice No. 4/GBM/2020 of April 23, 2020
–»  Establishes the terms of sending to the Bank of Mozambique the information necessary for the compilation of statistics on issues, transactions and securities positions, distribution of the network of branches of credit institutions and financial corporations, system interest rates, credits and deposits, external sector and National Payment System

Resolution No. 24/2020 of April 21, 2020
- »Appoints Júlio João Pio to the position of Chairman of the Board of Directors of the Competition Regulatory Authority (ARC)

CGA recommended as a ” Top Tier Firm” by the Legal 500

The ‘highly competent and dedicated’ team at Couto, Graça e Associados Limitada (CGA) stands out for its expertise in the energy sector – covering oil, gas, renewables and power – and is also well versed in the infrastructure and natural resources industries. Chairman Pedro Couto draws on over 25 years of advising public and private companies in large-scale projects; managing partner Telmo Ferreira heads the corporate, tax and capital markets groups; and Alvaro Pinto Basto leads the litigation department. The firm collaborates with Cuatrecasas.


‘The team is comprised of Mozambican lawyers with a good grasp of the local context. Accessible individuals who make themselves available when required.‘

‘The CGA team is made up of responsible and capable individuals who take their work seriously. They are committed to doing a great job, helping their clients and solving their problems on a legal basis.‘

‘Highly competent and dedicated.‘

‘They are a very cohesive team and their professionalism and knowledge in all legal matters is excellent.‘

‘Telmo Ferreira is a seasoned corporate lawyer and Pedro Couto is a very accessible and well-rounded lawyer and partner.‘

‘Alvaro Basto is one of the best litigation lawyers I have come across: extremely principled and committed.‘

The online edition is available here.

Couto, Graça & Associados (CGA) Notice

Dear Clients and other Partners,

Within the current context of the Covid-19 pandemic, and in accordance with the containment rules decreed by the Government of Mozambique, with the aim of safeguarding the health of our employees, clients and partners, as well as contributing to the mitigation of the contagion of the aforementioned pandemic, we have adopted, among other measures, the following:

  1. Maintain our office open but reducing the number of employees physically present at CGA’s premises, as well as implementing a staff rotation plan;
  2. Implementing of means aimed at ensuring remote work capacity, for all lawyers and staff;
  3. Strengthening the security and hygiene of our facilities;
  4. Suspension of international travel and reduction of domestic travel limited strictly to the necessary to comply with unavoidable obligations inherent to judicial mandates; and
  5. Replacement, to the extent possible, of on-site meetings with video-conferences or telephone conferences, using different means of communication.

The provision of our services continue to be ensured by our lawyers, whether they are working on our premises or working remotely.

All our lawyers can be contacted by e-mail and telephone, which details are included in the profile page on our website (

We will continue to monitor the evolution of the situation, as well as the actions of the Government and other public entities, adjusting our activity whenever necessary.

We hope for a quick return to normality, with the least possible impact on all our lives.

Pedro Couto


Recent legislation

Law No. 1/2020 of March 31, 2020
–» Ratifies the Declaration of the State of Emergency, set out in Presidential Decree No. 11

Decree No. 10/2020 of March 23, 2020
–» Approves the Regulation of Licenses for Electrical Installations and repeals Decrees No. 48/2007 of 22 October, which approves the Regulation of Licenses for Electrical Installations and Decree No. 10/16 of 25 April, which introduces amendments to the Regulation of Licenses for Electrical Installations

Recent legislation

Judgment No 2/CC/2019 of 26 March 2019
–> In order to assess the constitutionality of the rules contained in Articles 64(1)(e) and 65 both of the Penal Code, adopted by Law No 35/2014 of 31 December

Judgment No 3/CC/2019 of 14 May 2019
–> In the assessment of the constitutionality of the rules contained in Article 184 of Law No. 23/2007 of 1 August (Labor Law)

Judgment No 6/CC/2018 of 12 June 2018
–> In the assessment of the constitutionality of the rule contained in Article 10(2) of Law No. 18/92 of 14 October (Law establishing the Labour Courts)

In Atneia