Tax Agency preparation SKV - Tax Agency preparation for cooperation

The Tax Agency in Mozambique (Autoridade Tributaria, AT) has asked for technical assistance from the Swedish Tax Agency (STA). Exchange between the agencies started in May 2013, when the then president of AT visited STA in Sweden. After that AT has one more time visited Sweden for discussions, and STA has at three occasions visited AT in Mozambique. The result has been a common results analysis and a project plan for how STA can support AT. Detailed information exists on decision 63/15 about starting an appraisal.The intention was that the contribution should start in September 2015, and the conditions looked good. STA came to a mission in Mozambique to finalise discussions. Right when these discussions were at its end phase the Government of Mozambique decided to change the president of AT, and the agreement between the parties was never signed. In conjunction to this, also several key staff at AT were exchanged. The Embassy assessed that it was important to have a dialogue with the new heads of AT, with the aim to assure a strong ownership.The result was that no agreement was signed between the Embassy and STA to cover the costs for the last mission. STA was in the middle of preparations and spent, in addition to the mission, 113 hours in Sweden during September to December 2015. This decision aims at allocating funds to cover STAs costs for the period, which reaches SEK 308 250. In the annex are specified activities, results and costs.The service purchase agreement that will be signed with STA sets out that audit can be done in conjunction to audit of STAs other agreement for activities in Mozambique.