Angola • Tax Alert • VAT: Identification Stamp
On 30 October the Executive Decree no. 326/19 was published, approving the template of the stamp that will allow a clear identification of taxpayers that are registered in the general regime of Value Added Tax (VAT).
This decree establishes the obligation of affixing the identification stamp to taxpayers registered under the general VAT regime and aim to ensure identification of taxpayers and the effective application of tax legislation and avoid the speculative use that has occurred in the law implementation.
The stamps, in a format duly approved by the General Tax Administration, must be affixed in an easily accessible and viewable place by the public, being mandatorily presented to the inspection agents upon request.
The stamps are available electronically on the taxpayers’ website.
This decree shall enter into force on the day of its publication.
OnCorporate has over 14 years of experience in the Angolan market, being able to assist in the implementation of all proceedings that may be necessary to the proper application of the legislative expressed hereto.