What is NUIT?
NUIT is the Taxpayer´s Single Identification Number comprising 9 digits split into 3 parts as follows: the first digit stands for the entity, the second part(from 8th to 2nd digit) indicates the sequence number and the last part (last digit) represents the accuracy of the NUIT. represents
Required documents for NUIT acquisition
- Appropriate completed form (M/01S): Declaration of data registration or data change for NUIT single person;
- Birth Certificate;
- Voter Registration Card;
- Driver´s license;ID card for foregn residents.
- Official Completed Form (M/01C): Declaration of data registration or data change for NUIT single person;
Who should use NUIT?
NUIT should be used by all single or corporate persons and equivalent entities, regardless their income and should be used for all incomes, including the customs.
Who assigns NUIT?
Mozambique Revenue Authority is the entity that assigns NUIT.
How to get NUIT?
In order to get NUIT interested and potential taxpayers should approach their nearest Tax Offices or customer care counters where their will fill the forms and be registered as taxpayers and issued a confirmation note that should be presented upon request.
NUIT is for free; taxpayers just need to complete:
− Form 05 in case of single persons (employees, individual companies, shareholders, associates, lessors, sportsmen, pensioners and any other person entitled to any kind of income);
− Form 06 in case of corporate persons (commercial societies, cooperatives, public companies, etc) pursuing profitable objectives;
− Form 07 in case of non-business entities (associations, foundations, NGO, Diplomatic missions and others) with non-profit objectives.
Under which circumstances is NUIT compulsory?
NUIT is compulsory in the following circumstancies:
− Business Licensing;;
− Credit institutions, insurance and other financial services operations;
− Import of goods;
− Invoices, receipts and other equivalent documents issued by taxpayers;
− In all requests, petitions, expositions, complaints, disputes, appeals, declarations, participations, delivery notes, relations, notes and any other documents to be present to the tax authority;
− In other situations that may so deemed to be.
What should be attended to first, NUIT or business licensing?
Taxpayers should get their NUIT first and then go for business licensing so that their activities will now have a NUIT.
Is it compulsory for a commercial society to acquire NUIT in cases when the respective shareholders have already have their own NUITs?
Yes, NUIT is compulsory in a commercial society as it identifies each taxpayer. In setting up a commercial society, whichever it is, it creates a new legal person with rights and obligations.