Deadlines approaching for annual reporting requirements

IMPACT – MEDIUM

What are the reminders? Employers are reminded that important deadlines for submitting annual mining activity reports and employee lists are approaching.

February deadline for mining sector. All companies operating within the mining industry, including titleholders of mining concessions, exploration licenses, mining certificates or mining processing licenses, must submit their annual activity report to the National Institute of Mines by Feb. 28. The report, which must be submitted in both hard and electronic forms, must list all activities performed in 2018. It must be in Portuguese and formatted in accordance with Mozambique’s Mining Law.

• Implementation time frame: Reports must be submitted no later than Feb 28.
• Who is affected: All Mozambican employers operating within the defined scope of the country’s mining industry.
• Business impact: Mining operations can only be carried out legally under a valid license or permits granted by the government.

April deadline for all employers. All employers are reminded to submit their annual Mozambican Company Employee List (known as the Relação Nominal) to the Ministry of Labor between April 1 and April 30. The list must include all employees—both Mozambican and foreign nationals—who are employed by the company as of March 31. Employers who do not submit their annual list to the ministry by April 30 will be deemed noncompliant.

• Implementation time frame: The filing period opens April 1 and closes April 30.
• Visas/permits affected: Long-term work permits.
• Who is affected: All Mozambican companies.
• Business impact: Noncompliant employers will not be able to obtain new long-term work permits or renew existing ones until the necessary corrective action is taken.

Analysis & Comments: Employers should review annual reporting requirements in Mozambique to ensure compliance in all aspects of operations. To continue operating in Mozambique, companies that hold mining concession titles are required to submit both a hard and an electronic copy of the report no later than Feb. 28. Additionally, employers in all sectors should be prepared to submit their employee lists in April. Those who fail to comply with this requirement risk being deemed noncompliant by the ministry, resulting in suspension of work-permit privileges.

Source: Deloitte LLP. Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London EC4A 3HQ, United Kingdom.