Angola - Legal framework of electronic communication in tax procedures and tax executions

In brief

Presidential Decree no. 95/23 of 6 April, published in the Official Gazette, approves the Legal Framework for Electronic Communication and Processing of Tax Procedures and Tax Execution Procedure. It revokes Presidential Decree no. 232/19 of 22 July, as well as no. 4 of article 9 of Presidential Decree no. 245/21 of 4 October.

In detail

This regime defines new rules applicable to notifications and other communications of tax procedures by electronic means. We highlight the following rules:

• In addition to the taxpayers previously covered by this electronic communication regime (Large Taxpayers, taxpayers with a turnover or imports exceeding Kz 50,000,000 and tax representatives of non-tax residents), individuals or corporate entities owning real estate, cars, aircrafts, boats and other goods subject to Property Tax or to Tax on Motor Vehicles are also covered by the regime;
• Taxpayers are considered notified 5 days after the tax act is made available on the Taxpayer Portal (previously this deadline was 1 day).

Taxpayers covered by this regime must update their registration with the Tax Authorities.

This Decree entered into force on the date of its publication.

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