The Mozambique tax authority has reportedly submitted to parliament a draft law for the implementation of a tax amnesty scheme. Under the draft scheme, a waiver of fines, interest, and any other penalties would be granted to applicants in respect of outstanding tax debts as at 31 December 2018. In order to qualify for the scheme, applicants would need to settle the outstanding taxes before 31 December 2019. Lump-sum or installment payments may be agreed to by the authorities.