Meet HLB DIGITAL’s Cybersecurity Consulting




HLB Digital is an offering dedicated to providing technology advisory services to your clients through the HLB member firms. We specialise in the delivery of information technology and cyber security services across different industries in multiple languages. HLB Digital is backed by a team experienced experts across all domains of information technology and cybersecurity. Our experts deliver high end, cutting edge services to your organisations and helps you prepare for and protect against cyber threats, to minimise risk. In case of an attack, our team is ready to respond and support you with quick recovery to minimise the damage to your business.

SOCs (security operations centres) aim to defend an organisation against the internal and external threats. The SOC provides an always-on central location to monitor, detect and action any threats such as hacks, phishing or data breaches.

Historically, SOCs have been in place only at very large companies and required a lot of resources, expert staff and cost to setup, run and maintain. This has now changed as technology became more accessible and allows SOC to be run as a service by a specialised partner and at a much-reduced cost.

At HLB Digital, we provide custom service based on your business specific needs.

HLB Digital’s SOC is ISO27001 certified and powered by industry leading security technologies. Our team of experts includes security analysts, incident responders and subject matter experts with years of experience in cybersecurity removing the need for you to have a dedicated resource.

We deliver cutting edge SOC and Managed security services to our clients that provide you with support from the beginning of the process of integrating a new system in your firm, developing your action plan and security monitoring and incident response.

SOC as service is a subscription-based offering which removes the need for costly servers and resources to run, maintain and update. The as-aservice offering provides all you need in an end-to-end security solution.


HLB Digital’s Managed Security Awareness and Training services has been designed to train your current workforce and new employees by educating and changing staff behaviour.

Our solutions combine a mix of cutting-edge technologies with our experienced, expert professionals to deliver baseline testing using mock attacks, engaging interactive web-based training, and continuous assessment through simulated phishing attacks to build a more resilient and secure organization.

Security awareness and training is conducted regularly to help measure the effectiveness of the program. By leveraging on our team of security experts with industry leading technologies, your organization can develop a comprehensive security awareness and training program to remain proactive and protect your business from malicious actors and prevent possible breaches.




HLB Digital offers advanced and tailored fit management security services to clients of all sizes across several industries such as Government, Financial Services, Telecommunications, Manufacturing, among others. From our ISO27001-certified Security Operations Centre, we offer domestic and international clients advanced and tailored services.

We combine a mix of cutting-edge technologies with our experienced professionals to provide visibility to your organisation and clarity of your information security posture. Our experts offer high level of support required to help your organisation with the remediation of the identified vulnerabilities.



HLB Digital’s Managed Vulnerability Assessment service handles the daily management of your organisations security by leveraging our technologies to extend coverage across the attack surface so your organisations can build a successful vulnerability management program. We provide end-to-end support, from the initiation of scan to remediation. This helps your organisation to effectively address the vulnerabilities through a managed approach. By leveraging on our team of security testing experts with industry leading technologies, your organisation will remain proactive and stay ahead of ever evolving adversaries.



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Transfer Price



Through Decree 70/2017 of 6 December, the transfer pricing system was approved, which consists of the prices to be practiced in commercial operations involving related parties, or between sectors, or between parts of the same entity.

The CIRPC provides for the application of transfer pricing rules in the context of corrections for the purposes of determining the tax base. The proposal under analysis contains some general guidelines with a view to adopting adequate mechanisms to make adjustments to taxable profit.

The methodology to be adopted for the determination of transfer prices is of fundamental importance. It is up to the taxable person to adopt the most appropriate method for each transaction or series of transactions AND the following aspects should be taken into account:

• It is considered as the most appropriate one that is able to provide the best and most reliable estimate of the terms and conditions that would normally be agreed, accepted or practiced in a situation of full competition;
• The most appropriate method is best able to provide the highest degree of comparability between linked and non-linked operations and between the entities selected for comparison, with the best quality and the greatest amount of information;
• When there are doubts about the veracity of the values ​​obtained by applying one method, the tax administration requests that other methods be applied;
• In the chosen case or any of its calculation criteria is disqualified by the inspection, the taxable person must be notified within 30 days to submit a new calculation in accordance with any other method included in the Regime;
• If there is no indication of another method, and the documents proving the comparable price are not presented, or if presented, they are insufficient or inadequate to assess the price, the tax administration may determine it with other documents at its disposal. applying other methods of this regime;

Thus, the methods used for the necessary corrections for the determination of taxable profit are as follows:
– Comparable Price Method;

– Minorized Resale Price Method;

– Major Cost Method;

– Profit Fractionation Method;

– Operation Net Margin Method;

– Appropriate method to the facts and circumstances;



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Estabilidade Fiscal nos Contratos de Concessão Mineira

Sérgio Ussene


Moçambique é um País que possui um grande potencial de recursos naturais provenientes do solo, sobsolo, águas interiores, mar e águas profundas do oceano índico, o que tem tornado num destino de referência para atracção de Investimentos.

Considerando que os recursos naturais constituem propriedade do Estado, nos termos do número 1 do artigo 109º conjugado com número 1 do artigo 98º ambos da Constituição da República de Moçambique aprovada em 2004, com as respetivas alterações através da Revisão Pontual, o Estado através do seu Governo é o principal responsável pelo controle da exploração das concessões mineiras.

Assim sendo, os contratos de concessão mineira celebrados entre o Governo da República de Moçambique e outras entidades devidamente registadas a luz da legislação Moçambicana, todas as empresas detetoras de títulos mineiros devem obedecer todos os requisitos jurídicos e legais estabelecidos na Lei de Minas em vigor, ou seja, conforme estabelecido no artigo n º 8 da Lei nº20/2014 de 18 de Agosto.

De entre outras questões tratadas na Lei de Minas acima mencionada, o artigo 8 estabelece que, as cláusulas dos contratos mineiros devem acautelar com precisão como serão tratadas as seguintes matérias:
1. A participação do Estado nos Empreendimentos Mineiro;
2. A contratação de mão-de-obra local e plano de formação técnico-profissional;
3. A utilização do conteúdo local mínimo;
4. As acções a serem realizadas pelos titulares das concessões no âmbito de responsabilidade social.
5. A forma como as comunidades da área mineira é envolvida e beneficia nos empreendimentos mineiros…

Por outro lado, é importante notar que como qualquer outra actividade que gera rendimentos no território nacional deve ser tributada à favor do Estado nos termos da Lei, assim sendo, a actividade mineira não fica isenta do pagamento dos referidos impostos nos termos do artigo nº 26 da Lei 28/2014 de 23 de Setembro.

Contudo, embora seja notável a captação correcta de impostos sobre rendimentos obtidos no sector mineiro e algumas reformas na legislação mineira, estas continuam aquém do desejável por várias razões, para regular o regime específico de tributação e benefícios fiscais sobre a actividade mineira foi aprovada a Lei n.º15/2017 de 28 de Dezembro que altera e republica o Regime Especifico de Tributação e de Benefícios Fiscais da Actividade Mineira.

Porém, surgem questões relacionadas com a Estabilidade Fiscal dentro do normativo do sistema fiscal moçambicano no âmbito das concessões mineiras. Para fazer face a dinâmica social que dita a evolução do normativo fiscal, o Estado concede a Estabilidade Fiscal relativa à incidência de taxas e benefícios fiscais aos titulares do direito e exercício de operações mineiras, desde a atribuição do título mineiro, com prazo de até 10 anos a contar do inicio da produção comercial, sem efectar os pressupostos de viabilidade e de rentabilidade do projecto nos termos do n º 1 artigo 58 da Lei 15/2017 de 23 de Setembro.

Uma das questões preocupante e de extrema importância diante das concessões mineiras, é a avaliação dos pressupostos de viabilidade e de rentabilidade futura para o fisco relactivamente aos projectos em causa, visto que, é previsto que haja Estabilidade Fiscal por um período de 10 anos não estando devidamente avaliado o risco e a incerteza, se o projecto mineiro é viável para além deste período.

Não obstante, a outra inquietação que se pode levantar sobre este tema, é relativamente a pressão fiscal que o Pais enfrenta actualmente e muito provável no futuro que resulta dos projectos mineiros, sobre tudo, quando se prolongam os incentivos fiscais pelo Governo na espectativa de obter benefícios futuros através de capitação de impostos.

É importante realçar, que podemos estar perante “uma anestesia fiscal de tributação frustrada”, ou seja, perante uma situação de “saldo negativo”, pois as contas públicas podem não estar estruturalmente equilibradas, devido a imprecisões nas projecções efectuadas no âmbito de arrecadação de receitas através de impostos futuros.

Diante da dinâmica que o País enfrenta a “Estabilidade” que se refere, é aplicável mediante um investimento comprovado no montante equivalente a USD $ 5.000.000,00 (cinco milhões de dólares norte americanos) nos termos do n º 2 do artigo 58º da Lei n. º15/2017 de 23 de Setembro.

Da presente análise, sugerimos que a Autoridade Tributária de Moçambique em representação do Governo da Republica de Moçambique, apresente ou então crie mecanismos cujo objectivo fundamental é de encontrar uma Estabilidade Fiscal ajustada a economia Moçambicana. Por outro lado, que os permita apurar indicadores de viabilidade e rentabilidade dos projectos mineiros durante todas as fases da sua implementação, “Alea Jacta Est”.


Resolução nº 58/2020 – Aprova o Cenário Fiscal de Médio Prazo (CFMP) 2021-2023.

Resolução nº 54/2020 – Autoriza o Ministro da Indústria e Comércio a representar o Governo no processo de contratação, em regime de Parceria Público-Privada, para Gestão de Complexos de Silos e Armazéns de Cereais e Leguminosas, incluindo a implementação e monitoria do empreendimento.

Resolução nº 56/2020 – Ratifica o Acordo entre o Governo da República de Moçambique e o Governo da República do Ruanda, sobre a Isenção de Vistos para Titulares de Passaportes Diplomáticos e de Serviço, assinado no dia 20 de Julho de 2020, em Kigali, República do Ruanda.

Diploma Ministerial nº 62/2020 – Aprova o Regulamento Interno da Agência Nacional de Energia Atómica.
Despacho de 14 de Outubro de 2020 -Autoriza a publicação do Estatuto Orgânico do Centro de Investigação Científica Megafauna Marinha, abreviadamente designado CIMM.

Lei 14/2020 – Estabelece princípios e normas de organização e funcionamento do Sistema de Administração Financeira do Estado, abreviamento designado por SISTAFE.

Decreto nº 99/2020 – Cria o Selo Limpo e Seguro e aprovado o Regulamento do Uso do Selo Limpo e Seguro

Decreto nº 100/2020 – Aprova o Estatuto Orgânico do Instituto da Propriedade Industrial, IP abreviadamente designado por IPI, IP e revoga o n.º 2 do artigo 25 do Decreto n.º 85/2019, de 11 de Outubro.

Diploma Ministerial nº 63/2020 – Aprova o Regulamento Interno do Ministério dos Recursos Minerais e Energia e revoga o Diploma Ministerial n.º 119/2015, de 16 de Novembro.

Decreto nº 101/2020 – Ajusta as atribuições, mecanismos de gestão, regime orçamental, tutela, organização e funcionamento do Fundo de Energia (FUNAE), criado pelo Decreto n.º 24/97, de 22 de Julho.
Lei 13/2020 – Estabelece o Regime Jurídico Especial de Perda Alargada de Bens e Recuperação de Activos.

Lei 15/2020 – Prorroga a vigência da aplicação das taxas do imposto sobre o consumo especifico.

Lei 16/2020 – Altera o número 13 do artigo 9 do Código do Imposto Sobre o Valor Acrescentado, aprovado pelo Decreto Lei n 32/2007 de 31 de Dezembro.

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Benefits of the Investment Law in Mozambique



Mozambique just like the other countries is a country that is undergoing several changes, especially in the commercial area. In order to face these transformations, the Mozambican State makes available in its normative framework the Investments Law and through its Regulation, measures that aim to simplify the implementation of the implementation of the standards it provides for.
Law 3/93 of June 24, 1993, approves the Investment Law in Mozambique, which applies under the terms of Article 3 of the same law, to investments of an economic nature carried out on Mozambican territory and which intend to benefit from the guarantees and incentives therein, as well as for investments carried out in industrial free zones and special economic zones, with the exception of:

  • Area of prospecting, research and production of oil, gas and mineral resources extraction industry;
  • Financed by funds from the state budget;
  • Of an exclusively social nature.

The areas of investment reserved for the public sector, with or without private sector participation, are the following:

  • Electric power production for public consumption;
  • Public water supply for domestic and industrial purposes in urban centers;
  • Operation of postal services and public telecommunications services;
  • Development and operation of national, marine or land-based parks, and other areas protected by law;
  • Production, distribution and sale of arms and munitions

Forms of direct national investment

It may take any of the following forms, singly or cumulatively, provided that they are capable of monetary evaluation:

  1. Cash;
  2. Infrastructures, equipment and their accessories, materials and other goods;
  3. Assignment of exploitation rights on concessions, licenses and other rights of an economic, commercial or technological nature;
  4. Assignment, in specific cases and on terms agreed and sanctioned by the competent authorities, of rights to use land, patented technologies and trademarks, the remuneration for which is limited to participation in the distribution of the profits of the undertaking, resulting from the activities in which such technologies or trademarks have been or are applied.

Forms of foreign direct investment

It may take any of the following forms, singly or cumulatively, provided that they are capable of monetary evaluation:

  1. Freely convertible foreign currency;
  2. Equipment and its accessories, materials and other imported goods;
  3. Assignment, in specific cases and on terms agreed and sanctioned by the competent authorities, of the rights to use patented technologies and trademarks and whose remuneration is limited to participation in the distribution of the profits of the company resulting from the activities in which such technologies or trademarks have been or are applied.

  4. Forms of indirect investment

    Article 10 of the law under review states that indirect investment, whether domestic or foreign, includes both separately or cumulatively:

    • Loans, shareholder loans, supplementary capital payments;
    • Tecnologia patenteada, processos técnicos, segredos e modelos industriais franchising;
    • Patented technology, technical processes, secrets and industrial franchising models;
    • Trademarks, technical assistance and other forms of access to use or transfer of technology;
    • Trademarks whose access to its use is on an exclusive or restricted licensing basis by geographical areas or domains of industrial and/or commercial activity.


    In order for a foreign investor, whether an individual or a legal entity, to benefit from the guarantees and incentives provided for in the Investment Law, it is necessary that – the minimum amount of foreign investment, resulting from the contribution of equity capital, which includes shareholder loans or additional capital, as well as the reinvestment of exportable profits, is at least MZM 2.500.000,00 (approximately 56.685,75 euros or 78. 123,98); – if the investment is made through the import of equipment, machinery and other tangible goods, the investment values will be the cost, insurance and charter prices of these goods; – or that the activity meets one of the following requirements: a) from the third year of activity it generates an annual sales volume of not less than 7.500.000,00 MZM (approximately 170057,25 euros, or 234.371,95 USD); b) annual exports of goods or services reach a minimum value of 1.500.000,00 MZM (approximately 34.011,45 euros or 46.874,39 USD); c) create and maintain direct employment for at least 25 national workers, registered in the social security system from the second year of activity.

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The economic impacts of the new Coronavirus pandemic (SARS-CoV-2 – Covid 19), propagation although with consequences whose exact extent is not yet possible to anticipate, predict a serious global economic crisis, with implications for the national and multinational business.
The Mozambican legal system has on it´s legislative range Decree-Law No. 1/2013 of 4 July, which approves the legal regime of Insolvency and the Recovery of Business Entrepreneurs, the same document aims to regulate the legal regime of Insolvency and Commercial of Entrepreneurs Recovery, making it possible to overcome the situation of impossibility of fulfilling obligations overdue by commercial entrepreneurs and other entities in order to allow the maintenance of the source of employment of workers and the interests of creditors, thus promoting the stimulation and preservation of economic activity and it’s social function as set out in it’s article one.
This regime applies with the necessary adaptations to Associations, Foundations, Civil Societies, Cooperatives and Persons.
The deferring of the judicial recovery request suspends the course of the statute of limitations and all actions and executions against the debtor, including those of the private creditors of the solidary partner and the tax enforcement proceedings. According to numbers 1 and 8 of article 6 of the Decree under analysis.
The article 47 premise that the judicial recovery reorganization is to make it possible to overcome the situation in which the debtor’s overdue obligations cannot be fulfilled. To this end, the debtor may request the recovery to be done if at the time of the request he provides his activities regularly for longer than 12 months and proves that:

• Do not be insolvent and if so, have your declarations be extinguished by a final judgment;

• Haven’t been granted judicial recovery for less than 2 years;

• Haven´t been convicted or does not have, as administrator or dominant partner, a person convicted of any of the crimes provided for in articles 167 to 173.
It´s consecrated as means of recovery by article 49 of Decree-Law No. 1/2013 of 4 July, as follows:

• The granting of special terms and conditions for payment of overdue or expired obligations;
• The fusion, merger or transformation or transfer of shares, respecting the rights of the partners, under
the terms of the current legislation;

• Partial sale of assets;

• The payment assets or novation of debts of the liabilities, with or without constitution of own or third
party guarantee.

• New Shareholder aceptance;

• he wage reduction, hours’ compensation and working hours’ reduction by collective agreement or con

• A redução salarial, compensação de horários e redução da jornada, mediante acordo ou convenção

• The wage reduction, hours’ compensation and working hours’ reduction by collective agreement or

• New share bonds;

Accept the request for judicial recovery, the recovery plan must be submitted within 90 days from the date of publication.
It is important to mention that the debtor who intends to resort to the recovery regime, can do so extrajudicial, as long as he fulfills the same requirements for the judicial recovery mentioned above.
Accepted the request for judicial recovery, the recovery plan must be submitted within 90 days from the date of publication.
It is important to refer if the debtor want intends the recovery regime, can do it extrajudicially, as long as he fulfills the same requirements for the judicial recovery mentioned above.

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A pandemia do COVID 19 tem devastado o País e ao Mundo,

Nome do Autor Teste


No dia 22 de Março de 2020, Moçambique passou a fazer parte da lista de países com casos confir­mados da doença provocada pelo novo coronavírus. A forma fréne­tica como o vírus se propaga, levou a que no dia 11 de Março, a Orga­nização Mundial da Saúde (OMS), declarasse a doença provocada pelo coronavírus (COVID-19) como uma pandemia.


A eclosão desta pandemia tem implicações não só na saúde pública como também na economia, pois uma das medidas para conter a propagação do vírus envolvem a restrição da circulação de pessoas e bens, facto que reduz a actividade económica nesses lugares e as suas relações comerciais com o mundo, Moçambique não é excepção!


A sua integração nas estatísticas com casos positivos confirmados suscita, pelo menos, uma questão principal que constitui objecto de análise:

Qual é o impacto económico que se pode esperar desta pandemia?

Importa fazer menção que, o ano de 2019 foi influenciado pela desacele­ração da actividade económica causada pela pas­sagem dos ciclones Desmond, Idai e Kenneth, que afectaram as regiões Centro e Norte do país. Como consequência destes fenómenos, o país deparou-se com a redução das receitas fiscais, a redução dos fluxos do Investimento Directo Estreangeiro (IDE) e a redução do volume das importações e expor­tações, que em conjunto, reduziram o crescimento económico.


Com a eclosão planetaria do COVID-19 espera-se que Moçambique a semelhança dos outros paises sofra uma estagnação economica, isto é, de acordo com as previsões do Governo o seu PIB seja de 2.2% em 2020 contra os 3.4 % de 2019 ser influenciado

pelo desempenho positivo esperado nos sectores da Indústria de Extracção Mineira (1,5%), da Agricultura (1,8%), das Pescas (1,0%), da Saúde e Acção Social (2,0%), da Educação (0,8%) e da Administração Pública (2,0%).

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