The new Legal Regime of Invoices and Equivalent Documents, legislated by Presidential Decree No. 292/18, of December 3, aims to establish new rules for issuing invoices and equivalent documents to increase the formalization of the Angolan economy and discourage recourse to informal markets. The “Legal Regime for Invoices and Equivalent Documents” clarifies that the invoice …
Angola: Prohibited invoicing in the informal market Read More »
I was always taught that we should put ourselves in someone’s shows. And I have no doubt that this is very important when following our professional life (and not only…). Throughout my professional life I have always provided fiscal assistance to single persons, namely in fiscal matters (income tax) and parafiscal matters (social security). Among …
In Mozambique, the National Institute of Social Security (INSS) has at the disposal of taxpayers the SISSMO platform – Mozambican Social Security Information System – which facilitates the quick and effective delivery of the remuneration declaration (former remuneration sheet), as well as the issuance of the payment slip that can be done at any bank, …
In the last year and a half we have lived in times of great turmoil and instability at various levels due to the circumstances we all know. The pandemic shook the lives of each one of us and society in general, forced us to reorganize and adapt our personal, family and professional lives, and brought …
The General Labor Law in force (Law 7/15, of 15 June), has some ways of extinguishing legal-labor relations, among others, such as: Expiry of fixed-term and uncertain-term employment contracts; Individual/collective dismissal for objective reasons; Revocation Agreement. In either case, the Companies, especially the person in charge of Human Resources, must have some sensitivity in transmitting …
Angola: End of Employment Contracts – What to say to the worker Read More »
When the Industrial Tax was created, it was mentioned in the preamble of Legislative Diploma nº 35/72, of 29 April, that “taxation on real income appears to be the only one capable of preventing the ability of each country to compete or of each territory will be aggravated in periods of recession…”. Being a transversal …
According to the guidelines published by the General Tax Authority (AGT), in the current month of September, all Employing Entities may, through the AGT Portal and, optionally until December 31st, deliver the monthly map of remuneration related to the tax owed by the workers included in Group A, as provided for in article 17 of …
Tax Alert • Monthly remuneration maps – IRT GROUP A – Electronic submission Read More »
In accordance with the intentions expressed by the Prime Minister, it will be proposed in the Assembly of the Republic to increase the number of tiers of the Personal Income Tax (IRS)….
According to the Angola General Accounting Plan (PGCA), subcontracts are intended to…
The Bidimensional Bar Code must be included in all invoices and other fiscally relevant document
