Angola – New Model D Form – Tax on the Value of Mineral Resources (Royalty)

12/07/22

In brief

Executive Decree 244/22, of 4 July, was published, approving the Model D Form, aimed at fulfilling the tax obligations in relation to the Tax on the Value of Mineral Resources (Royalty).

This form includes several fields considered essential for the calculation of the tax due, namely related to the quantity of minerals produced, type of mineral, classification, bases used to determine the price.

This Executive Decree enters into force on the date of its publication.




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2022 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
 

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