Astertax Newsletter

1. D O L O R S I T A M E T
NEWSLETTER

2. TENDERS LEGAL & TAX NEWS
• The Provincial Health Directorate
of Maputo invites expressions of
interest |
• Information systems Unit of
Electricity of Mozambique calls for
proposals |
• The provincial education office of
Zambézia calls for proposals - p. 4
|
• Jhpiego Mozambique calls for
proposals – health equipment
supply |
• Request For Expressions of
Interest - Consulting Services for
the investment Planning and
contract Administration Advisor |
• Consultancy Services for the
Strategic Environmental and Social
Assessment for the Development
Corridors of Mueda, Zambézia |
- Rovuma LNG project’s special
regime to begin - p. 4
• New petroleum Operations
Tax regime and fiscal benefits
|
!
• Rovuma LNG project’s special
regime to begin |
!!!!
- Mozambique Tax calendar |
• FAO opens credit line of 97.6
million dollars for Mozambique |
• AfDB SME Program: Enhancing
Inclusive Growth and Job
Creation in Mozambique |
• Mozambique Exchange rate and
inflation rate |

3. TENDERS
The Provincial Health Directorate of Maputo invites expressions of interest
The Provincial Health Directorate of Maputo, through the State Budget Fund for the Implementation
of the Operational Plan of DPSM-2014 invites interested parties to submit sealed bids for the
following tenders:
Tender Tender Modality Object Cost of specifications Date of visit to the
construction site
25/14/UGEA/DPS/
Obras
Public Tender Works contract for the
construction of a
maternity at the Health
Center in the district of
Matola
1500MTS 19/11/14
10:00 am
26/14/UGEA/DPS/
Obras
Public Tender Works contract for the
construction of a
maternity at the
Tsalala Health Center
in the district of Matola
1500MTS 19/11/14
9:00 am
27/14/UGEA/DPS/
Obras
Public Tender Works contract for
expanding the
guardhouse of the
Provincial Hospital of
Matola
1000MTS 19/11/14
11:00 am
29/14/B/UGEA/DPSM Public Tender Contract for supply
and installation of fire
extinguishers and
emergency signaling
in the Provincial
Hospital of Matola
1000MTS N/A
30/14/B/UGEA/DPSM Public Tender Renovation and
maintenance of
gardens
1000MTS N/A
31/14/B/UGEA/DPSM Public Tender Catering Services 1000MTS N/A

4. Competitors may get more information, at the address indicated below. Payment must be made by
direct deposit to Banco BIM (DPSM account - sanitary inspections number 77936494). !
Bids will be opened in public session and must be accompanied by a provisional guarantee that is
valid for a period of 120 days according to the following:
Tender Date and time of delivery Date and time of opening Provisional warranty
(metical)
25/14/UGEA/DPS/Obras 8/12/2014
8:00am
8/12/2014
8:30am
105.000,00MT
26/14/UGEA/DPS/Obras 8/12/2014
9:00am
8/12/2014
9:30am
105.000,00MT
27/14/UGEA/DPS/Obras 8/12/2014
10:00am
8/12/2014
10:30am
37.500,00MT
29/14/B/UGEA/DPSM 8/12/2014
12:00am
8/12/2014
12:30am
N/A
30/14/B/UGEA/DPSM 8/12/2014
1:30pm
8/12/2014
2:00pm
N/A
31/14/B/UGEA/DPSM 8/12/2014
2:30pm
8/12/2014
3:00pm
N/A
Direção Provincial de Saúde
Unidade Gestora e Executora de Aquisições
1 andar, Sala de Reuniões, porta 3
Praça do Município 11129, cidade da Matola
Mozambique !
The site visit is mandatory. ! The contest will be governed by the Law of
Regulation of Public Works, Goods and
Services by the state, approved by Law No.
15/2010 of May 24.

5. Information systems Unit of Electricity of Mozambique calls for proposals
The Electricity of Mozambique - EP invites interested
companies to submit sealed bids for Contract for supply
and installation of repeaters for VHF / UHF radio systems
in the Inhambane province.
The tender will be governed by the Law of Regulation of
Public Works, Goods and Services by the state, approved
by Law No. 15/2010 of May 24.
!
The bidding documents may be purchased by interested
companies at the addresses given below from the 18th of
November 2014 with a nonrefundable fee of 2,000 MT or
equivalent in foreign currency. Payment can be made in
cash or check at the treasury of the company located at
Av. Amilcar Cabral, 3 andar, Maputo.
The validity period of proposals is 120 days.
Bids must be delivered to the address below by 10:00 am
on December 19, 2014. Proposals received after this time
will be automatically rejected and returned. Bids will be
opened in the presence of competitors and / or their
representatives who choose to attend at the ceremony at
10:30 am on December 19, 2014 at the same address.
Interested companies must indicate on the envelope:
Contract for supply and installation of repeaters for VHF /
UHF radio systems in the Inhambane province.
Additional information may be obtained directly at the
address below between 7:30 am and 3:00 pm from
monday to friday.
!
Eletricidade de Moçambique, E.P.
Unidade de sistemas de telecomunicaçōes
Av. Eduardo Mondlane 1398 3 andar, entrada pela Av.
Amilcar Cabral
T: +258 21 320 721
Fax: +258 21 320 722
Maputo- Mozambique
www.edm.co.mz

6. The provincial education office of Zambézia calls for proposals
The provincial education office of Zambezia has
scheduled this year, with funding from the State Budget ,
Consulting Services for the elaboration of a construction
executive project of a building for the operation of DPEC
services in the province of Zambezia.
The consultancy includes the following compenentes:
!1
. Preliminary and pre Studies.
2. Complete executive projects.
3.Documents for contracts.
4. Realisation of the tender and supervision.
!
The provincial education office of Zambezia - UGEA-UCEE
invites eligible consultants to submit their
expression of interest for consultancy services. Interested
consultants must provide information of their qualification
for execution of services (description of similar work
already performed, experience in similar conditions,
appropriate specialization). Consulting firms can
associate for the reinforcement of their qualifications.
!
Interested consultants may obtain further information at
the address below in UCEE during office hours - 7:00 to
15:00.
!
The expression of interest must be sent to the address
below until December 4, 2014.
!
Direcção Provincial da Zambézia
UGEA / UCEE - RC
Av Herois de Libertação Nacional-. C.P.N. 69
Fax: 24212102
T: 24 213699

7. Jhpiego Mozambique calls for proposals – health equipment supply
Jhpiego Mozambique invites interested companies to submit sealed bids for health equipment supply:
ITEM Description Quantity
1 CTG equipment to maternity 3
2 Anesthesia equipment 2
3 Metal cabinet 2 doors in epox 6
4 Metal cabinet for medicines 3
5 Blank screens with 3-way 18
6 Hospital beds in stainless - white mattress 40
7 Simple articulated beds - white mattress 8
8 Stainless medication carts 6
9 Stainless dressings carts 3
10 Stainless clothing carts 4
11 Stainless urgency carts 3
12 Stainless medical view carts 4
13 Digital sphygmomanometer 15

8. 14 Glucometer ONETOUCH ULTRA 2 with tapes 6
15 Gynecological couches 4
16 Articulated operating tables 2
17 Epox tables for patients meals 40
18 Pulse oximeters 6
19 Stainless serum suports 20
Proposals must be submitted in Portuguese
and in national currency (metical), including
VAT, validity of the proposal and delivery time.
Until 11:00am , November 28th, 2014 to: !
Jhpiego Mozambique
Av. Armando Tivane 466 Maputo, Mozambique
Health equipment supply – MCE/DFADT
Bids will be opened in a private session, and
will be directed by a committee of internal
evaluation established for this purpose. !The catalog presentation of each item is
mandatory.

9. Request For Expressions of Interest - Consulting Services for the investment
Planning and contract Administration Advisor
This request for expressions of interest follows the
general procurement notice for this project that appeared
in Development business of 30th January 2013.
The Government of Mozambique (GoM) has received
funding from the World Bank toward the costs of
developing infrastructure for water supply and distribution
for the Greater Maputo area, and intends to apply part of
the proceeds to the contract for the consulting Services
for the Investment Planning and contract Administration
Advisor.
The Services include:
- Provide assistance to PDM (Project Management
Department) on planning and management matters
relating to the project
.- Assist the Department Manager quality assurance,
planning and implementing projects (including contracts
administration) for the Maputo area.
. Assist the Department Manager in preparation of future
projects for the Maputo area and working closely with
other Planning Consultants that will be procured for the
planning of phase II and additional areas to be supplied.
. Assists the Department Manager in preparing the
monthly, quarterly and annual activity plans, budgets and
disbursement plans.
. Assist the coordinators on preparation, comment and
finalization of reports.
. Assists the PMD staff on planning and monitoring of
activities related to the GMWSP.
-Provide assistance for preparation of ToRs, tender
documents and Tender Evaluation for hiring Consulting
engineers for studies and reviews.
. Advise on contract negotiations and agreement and
assists in finalizing the contracts.
. Provide assistance for the revision and evaluation of
report, plans, designs, specifications and programmes
linked with the GMWSP, submitted by the consulting
Engineers or other entities.
. Provide assistance for the projects Coordinators to
undertake contractual activities and contract
administration, related to the project management.
. Advise PMD in ensuring that the consultants and
contractors are fulfilling their contractual obligations
properly.
. Assist coordinators in managing the contracts with
consultants and contractors so that unnecessary delays,
variations or claims can be mitigated.
. Assist the PMD staff on preparation of progress reports,
management reports and other project related reports.
. Provide technical assistance and on the job training to
the PMD, particularly for investment planning and
contract administration, during the project
implementation.
Fundo de Investimento e Património do Abastecimento
de Água (FIPAG) now invites qualified individual
consultants to indicate their interest for the position of
Investment Planning and Contract Administration Advisor.
Interested consultants must provide information and

10. indicate that they are qualified to perform the
services(Cv, description of similar assignments,
experience in similar conditions, availability etc.).
The Investment Planning and Contract Administration
shall at least possess the following qualifications and
experience:
. A bachelor´s Degree in civil, sanitary or hydraulic
Engineering from a recognized institution;
. Fluency in the English language both written and
spoken, with particular emphasis on report writing and
contractual correspondence. A native English – speaking
person is considered an advantage for the assignment.
The working language, al reports an communications, will
be in English;
. At least 15 years experience in civil Engineering
projects of which at least 5 years in water supply
projects, including system analysis, investment planning,
and contract management of large water supply
infrastructure works(similar works in water treatment
plants of around 60.000m3 per day capacity, and major
transmission infrastructure);
. Experience in project management, investment
planning, procurement and implementation under
international financing institutions guidelines (e.g. world
bank, European investment bank, Africa development
bank, European Union, French Development Agency);
. At least 10 years experience of the administration of
FIDIC construction contracts;
. At least 5 years experience in projects financed under
international financing institutions (e.g. World Bank,
European investment Bank, African Development Bank,
European Union, French Development Agency);
. Familiarity with Ms World and with MS excel (for the
report writing and disbursement plans);
. Experience in Mozambique and familiarity with
Mozambican national policies and procedures governing
works within the water sector, would be considered an
advantage.
The period of engagement will be two years and can be
extended if agreed bt both parties.
The attention of interested consultants is drawn to
paragraph 1.9 of the World Bank´s Guidelines: selection
and Employment of Consultants under IBRD Loans and
IDA Credits and Grants by World Bank Borrowers,
January 2011 (“Consultant Guidelines”), setting forth the
world Bank´s policy on conflict of interest.
A consultant will be selected in accordance with the
individual Consultant procedures set out in the
Consultant Guidelines.
Interested consultants may obtain further information at
the address below from 8.00 – 12.30 and 14.00 – 15.30
hours during weekdays.
Expressions of interest must be delivered to the address
below by 15.00 hours, 03rd December 2014.
The expression of interest can also be sent by email.
General Director
FIPAG – Fundo de Investimento e Patrimonio e
Abastecimenti de Água.
Rua Filipe Samuel Magaia, N.º 1297
Maputo, Mozambique
Telefone: + 258 21 308840
Facsimile: + 258 21 308881
E- mail: fipag@fipag.co.mz
www.fipag.co.mz

11. Consultancy Services for the Strategic Environmental and Social
Assessment for the Development Corridors of Mueda, Zambézia and
The Governmental of Mozambique (GOM) has received
a credit from the World Bank for the purpose of Spatial
Development Planing and intends to apply part of this
fund to obtain Consultantes/Organizations do provide
Consultancy Services for the Strategic Environmental
and Social Assesssment for the Development Corridors
of Mueda, Nacala, Zambéziaand North-South Corridor
(Northern Section).
The ministry of transporte and communications
invites interested consuting firms or organizations to
submit their expressions of interest for the referred
Services.
The Services to be provided under this project and
for with this expression of interest are requested
comprises the provision of consulting services for the
strategic environmental and social assessment for
the Development corridors of Mueda, Nacala,
Zambézia and North- South corridor (Northern
section) which is expected to be procured during the
first semester of 2015.
Specifically, this consultancy service will comprise
the preparation of a strategic environmental and
social assessment for each of the following corridors:
Mueda; Nacala; Zambezia; and North South Corridor
(Northern Section)
The North – South Development Corridor extends from
Mputo to Oalma in Cabo Delgado Province. It is based
on existing and proposed rail routes. Once completed,
the corridor will enable rail links with all of Mozambique´s
neighbors (assuming Mocimboa da Praia Palma is
converted to rail and extended to Tanzania). The northern
and southern sections of the North-South Development
corridor will be included in the northern and southern
development corridor SESAs, respectively.
The Northern section of the North- South Development
corridors run as follows: Nhamayábue-Mutuáli (proposed
rail), Mutuáli- Ribáuè (existing rail, Necala line), Ribáuè-
Mocimboa da praia (proposed rail) and Mocimboa da
Praia – Palma (Road). This section overlaps parts of the
Mueda, Nacala and Zambézia corridors, and, runs
through three provinces(Zambézia, Nampula and Cabo
Delgado) and 14 districts and would connect seven
municipalities.
The population of these districts and municipalities is 3.2
milion. The largest population an economic centers on
this section of the corridor are Morrumbala, Milange,
Guruè, Ribauè and Montepuez.
These SESAs will be used to support as part of the
Spatial Development program, the understanding of
priority environmental and social considerations in the
preparation of Spatial Development initiative pre-feasibility
studies of possible investment projects with
these development corridors.
The Ministry of transport and communication now
invites eligible consultants to indicate their interest in
providing the above-mentioned services. Interested
consultants must provide information indicating that
they are qualified to perform the srvices (brochures,
description of similar assignments, experience in
similar conditions, availability of appropriate skills
among staff, etc.). EOIs should be brief (20 pages
maximum) and clearly and succinctly describe the
applicant´s experience and competencies to carry
out such a consultancy.

12. Evaluation of the expressions of interest will be
based on the Consultant´s: a)general and specific
experience in performing Strategic Environmental
Studies; b) Experience working in similar conditions,
and c) quality of available staff to carry out the
assignment may associate to enhance their
qualifications.
A consultant will be selected in accordance with the
procedures set out in the world bank´s Guidelines:
selection and Employment of Consultants by World
Bank Borrowers, edition of May 2004 and revised in
October 2006, May 2010 and January 2011.
Interested Consultants may obtain further
information at the address below during office
hours, 08.00 -15.00.
Expressions of interest must be delivered to the
address below no later than 15.00 hours of 28,
November 2014 and should clearly indicate:
“Expression of interest: Tender MTC – 67/14UGEA/
SDP/SC. Electronic submissions (using a single pdf
or other protected file) are also encouraged and
should include as their message subject “Tender
MTC – 67/14/UGEA/SDP/SC, firm Association
Name” and should be sent to the following contact
address.Contact
Ministério dos Transportes e Comunicações
Unidade Gestora e Executora das Aquisições
Av. Mártire de Inhaminga, 336, 5º andar, Direito
Tel.: (+ 250) 21 – 359800 EXT 355
E – mail: mtc.sdi@gmail.com , mtc.ugea@gmail.com
Maputo, Moçambique

13. New petroleum Operations Tax regime and fiscal benefits
Law No. 27/2014 of Sept. 23 sets out changes to
the Specific Tax Regime and Tax Benefits of
Petroleum Operations and will take effect on Jan.
1, 2015. The new law replaces Law No. 12/2007
and No. 13 / 2007 and will harmonize all matters in
a single document.
There are some changes established by the new
law. Firstly, individuals are no longer subject to the
Oil Production Tax (IPP). Secondly, rates for the
IPP have been kept unchanged, but there is a
reduction of 50 percent when the production is
destined for the development of local industry.
Regarding Income Tax, new rules are established
for determining the tax base and some new
principles such as a “ring fence” principle per
concession agreement, including the obligation for
separate tax numbers and the principle of
independent entities and application transfer
pricing rules.
In addition, new rules on capital gains taxation
under the transfer of petroleum rights and on
depreciation and respective rates have been
established. The new law maintains the tax benefit
of the exemption of import duties on the
importation of Class K equipment and equivalent
for a period of five fiscal years and establishes the
possibility of negotiating tax stability for a period of
10 years, subject to additional payment of 2
percent of IPP, counting from the 11th year of
production.
Other changes were also introduced, such as the
implementation of a mandatory requirement to
have certified accounts by an independent auditor
and the establishment of rules for calculating the
amount of produced oil.
Finally, a withholding tax on payments to non-residents
has been established.
LEGAL & TAX

14. Rovuma LNG project’s special regime to begin
Under Law 25/2014 of Sept. 23, the Mozambican
government is authorized to approve the special legal
and contractual regime for the Rovuma Basin
liquefied natural gas (LNG) project from areas 1 and 4
of the Rovuma Basin until the end of year.
!
The legislative authorization covers the design,
construction, financing, operation, maintenance, use
of wells, facilities and related equipment for the
production, processing, liquefaction, storage,
transport, delivery and sale of natural gas.
!
The regime will apply to concessionaires, special-object
entities, contractors and subcontractors and
any persons directly involved in the project. The
government has to establish and elaborate the
following:
Special regimes for the exchange, control, insurance,
competition, labour and accounting; funding
guarantees; the procurement rules for the acquisition
of goods and services with preference to Mozambican
companies; public-private partnerships; and finally,
guarantees for renewable legal and fiscal stability
every 10 years without affecting viability and
profitability.
Mozambique Tax Calendar - November
Until 10th Delivery of the revenue collected during the previous month to the tax collection authorities
by the public services.
Until 20th Payment of the IRPS and IRPC, Art. 29-3 of the Regulation of CIRPS, approved by the
Decree No. 8/2008 of April 16 and Art. 67-5 of the CIRPC, approved by Law No. 34/2007 of
December 31.
Until the last day of the
month
Payment of the VAT of the previous month, by taxpayers of the normal system Art. 32-1 of the
VAT Code approved by Law 32/2007, of December 31.
Until the last day of the
month
Payment of the 3rd Provision for IRPS, 2nd category, Art.33-1 of the CIRPS, approved by
Decree 8/2008, of April 16.

15. NEWS
FAO opens credit line of 97.6 million dollars for Mozambique
The United Nations Food and Agriculture Organization
(FAO) has opened a credit line to reduce starvation in
at least 36 districts of the development corridors from
Maputo, Beira and Nacala in 2015.
!
The line, with a funding of 97.6 million dollars, is
intended to family cereal producers and vegetables,
and credits will only be available in the first quarter of
2015 with the repayment period of five years.
!
The Agriculture Ministry source added that the FAO is
funding other African poor countries with high rates of
starvation in rural areas, under the "More Food for
Africa" initiative, launched in 2010 in Brazil.
!
In the case of Mozambique, the UN provides training
for small farmers during the transition from current
manual agriculture to mechanized agriculture. It will
start in 2015 and should cost about 9.3 million dollars.
!
In the first year, farmers will benefit from the means of
production, such as fertilizers and improved seeds,
and training to provide agricultural services such as
sowing and irrigation to improve the productivity and
sustainability.
!
The family sector in Mozambique is responsible for the
use of almost all the existing arable land, estimated at
36 million hectares, of which only 10% are used.
!
Mozambique Economic Indicators
Mozambique Inflation
rate
Month Rate
July - 0,04
August - 0,55
September - 0,17
Metical Exchange rate
19.11.2014
Currency Buying Selling
EUR 38,96 39,74
USD 32.00 32,63
ZAR 2.91 2.96
Instituto www.bci.co.mz Nacional de Estatísticas

16. AfDB SME Program: Enhancing Inclusive Growth and Job Creation in
Mozambique
The African Development Bank Group (AfDB) and
Moza Banco signed a loan agreement for the
equivalent of US $9 million in Mozambique Metical
(MZN) on November 14, 2014.
Approved by the AfDB’s Board of Directors in July
2013, the Africa Small and Medium Enterprises
(SME) Program is a four-year, US $125-million
funding program combined with a US $3.98-million
technical assistance package granted by the Fund for
African Private Sector Assistance (FAPA), which aims
to supporting micro, small and medium enterprises
(MSMEs) in Africa. SME Program will provide the
necessary longer term finance and a technical
assistance package to address a number of
constraints faced by around 25 target financial
institutions and their SME clients across Africa.
Moza Banco S.A. is one of Mozambique’s fastest-growing
financial institutions with strong focus on
SMEs. Moza Banco is actively present in almost all of
Mozambique’s 11 provinces. The Line of Credit
(LOC) will support SME sub-projects and these are
well-diversified spanning all economic sectors
including manufacturing, commerce/trade, services,
tourism, construction, agriculture and transport, etc.
Economic benefits likely to accrue from the 70 SME
sub-projects to be financed under this facility and
these SMEs currently have approximately 2,000
employees and are going to add 400 new employees
in rural and urban areas of Mozambique. In addition,
the project will induce transfer of technology,
development of local entrepreneurship and
enhancement of technical skills.
The government of Japan approved its co-financing
support to Africa SME Program through EPSA
(Enhanced Private Sector Assistance for Africa) and
Moza Banco also benefits from this contribution.
Moza Banco is part the AfDB’s Africa SME Program
to develop and expand its SME financing activities
and provide medium- to long-term financing options
to local SMEs in Mozambique.
www.afdb.org

17. ASTERTAX CONSULTING
Av. Maguiguana 1267 Maputo,
Mozambique
T : + 2 5 8 8 4 7 4 0 6 5 6 9
www.astertax.com