Publications

Angola • Tax Alert • Annual Tax Return – Investment Income Tax

14 January, 2021

Nos termos do Código do Imposto sobre a aplicação de capitais, as pessoas obrigadas à liquidação do imposto devem apresentar uma declaração...

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Angola • Property Tax

13 January, 2021

We remind you that the annual Property Tax for the year 2020 is in payment....

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ANGOLA • General State Budget 2021 (GBT 21) – Amendments to Value

6 January, 2021

January 1st, 2021 represents the end of the application of the transitory regime and of the non-subjection regime for VAT, in force in Angola since October 2019, as determined by the Law no. 7/19, of April 24th. In this regard and to prevent that the...

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Angola • Tax Alert • AGT – Communication regarding issuance of invoices in 2021

29 December, 2020

The General Tax Administration (AGT) published a communication to the taxpayers, in order to inform that, from January 1st, 2021...

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Angola • Tax Alert • Limitations to payments made in cash

20 November, 2020

From February 9th, 2021, making or accepting payments in cash in an amount equal or higher than 35. 311 UCF (currently corresponding to AKZ. 3.107.368) constitutes crime, punishable with a penalty of 120 days....

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Angola • Tax Alert • Legal Framework on the Electronic Processing and Recording of Tax Procedures (LFEPRTP)

22 September, 2020

On September 16th , 2020, the General Tax Administration issued a statement informing taxpayers regarding the application of the Legal Framework on the Electronic Processing and Recording of Tax Procedures approved by Presidential Decree no. 232/19 of 22 July. From October 1st, 2020 notifications of...

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Angola • Tax Alert • Tax Code over Work Income

15 August, 2020

On July 22nd, 2020, Law No. 28/20 was published, which made some changes to the Tax Code over Work Income...

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Angola • Tax Alert • Self-Billing Legal Regime

3 August, 2020

On 24th July, was published the Presidential Decree 194/2020, that establishes the legal regime of Self-Billing. This regime of Self-Billing defines new rules applicable to...

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Angola • Alerta Fiscal • Tax Changes 2020 – General Tax Code

31 July, 2020

On July 9, Law no. 21/20 was published, amending the General Tax Code, as well as revoking all legislation that contradicts the provisions of the present Diploma...

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Tax Alert • Angola • Tax Changes 2020 – Corporate Income Tax Code

30 July, 2020

On 20th of July, Law no. 26/20 was published and amends to the Industrial Tax Code were approved by Law no. 19/14 of 22 October. ...

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Angola • Tax Alert • Tax Changes 2020 – Property Tax

29 July, 2020

On July 9th, 2020 Law no. 20/20, was published and revoked the Property Tax Code (PTC) and the Urban Property Tax Code (UPTC) and the Regulation for the assessment and collection of inheritance and donation tax property transfer tax.. ...

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Angola • Tax Alert • Provisional Settlement of Industrial Tax on Sales

23 July, 2020

According to article 66 of the Industrial Tax Code, Law No. 19/14 of 22nd October, the provisional payment of the Industrial Tax due on sales will take place during the months of July and August. ...

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