April 2020
State of Emergency renewal due to COVID-19 pandemic and new excepcional measuresCombating COVID-19 with resilience
- Updated version as of 16th April, 2020 -
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Tax and contributive measures
Index
01
03 Tax Administration operation
02 Customs measures
Interactive document
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
04 Deadlines
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Tax and contributive measures
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Tax and contributive measures
Exceptional measures to support companies’ treasury
Corporate Income Tax – Deadlines’ extension
• Extended the deadline for the final settlement concerning Corporate Income Tax for companies belonging to Group A.
• Extended the deadline for the final settlement concerning Corporate Income Tax for companies belonging to Group B.
May 29th 2020
June 30th 2020
April 30th 2020
May 29th 2020
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 9
RELEVANT LEGISLATION
Presidential Decree n.º 98/20, from April 9
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Tax and contributive measures
Exceptional measures to support companies’ treasury
Urban Property Tax – Deadlines’ extension
Urban Property Tax payment’s deadline were extended, being now paid in 4 installments:
RELEVANT LEGISLATION
AGT Information dated from January 27, 2020
AGT Information dated from April 13, 2020
Urban Property Tax Code
April 30th June 30th August 31th October 31th
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 13
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Tax and contributive measures
Exceptional measures to support companies’ treasury
Presidential Decree n.º 23/19, from January 14
Presidential Decree n.º 98/20, from April 9
VAT – Tax credit
Granted a tax credit that can go up to 12 months over the VAT levied on the importation of raw materials orequipment to be used in the production of any of the 54 goods/products listed in Presidential Decree n.º 23/19, fromJanuary 14 (check next slide).
April 2020
May2020
[…] […] […] December2020
[…] April 2021
Raw materials and equipment importation to
produce eligible goods
VAT and customs duties payment on 12 monthly installments or a single installment by the end of the 12-month period*
VAT is only deductible when the VAT is paid*
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 9
RELEVANT LEGISLATION
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Tax and contributive measures
Exceptional measures to support companies’ treasury
1. Pineapple;
2. Bulk sugar;
3. Water (table water);
4. Lettuce;
5. Garlic;
6. Regular rice;
7. Banana;
8. Sweet potato;
9. Potato;
10. Cunene’s Carapau;
11. Goat meat;
12. Chicken meat;
13. Pork meat;
14. Dry cow meat;
15. Onions;
16. Carrots;
17. Beer;
18. Cement;
19. Glue cement, mortar, plasters and others alike;
20. Clinker;
21. Solid detergent (powdered);
22. Liquid detergent;
23. Glass containers;
24. Wheat flour;
25. Beans;
26. Disposable diapers;
27. Cassava flour (Fuba de bombó);
28. Corn flour (Fuba de milho);
29. Corn grains;
30. Napkins, toilet paper and kitchen towels;
31. Milk;
32. Bleach;
33. Manioc;
34. Mango;
35. Spaghetti;
36. Honey;
37. Sunflower oil;
38. Soybean oil;
39. Peanut oil;
40. Palm oil;
41. Eggs;
42. Sanitary towels;
43. Peppers;
44. Cabbage;
45. Blue soap;
46. Regular salt;
47. Sardinella aurita (lambula);
48. Sardinella maderensis (palheta);
49. Juices and soft drinks;
50. Tilápia (cacusso);
51. Paint for construction;
52. Tomato;
53. Stainless steel bars for construction (more than 8mm);
54. Tempered glass, laminated, multiple layers or others.
VAT – Tax credit – Products list
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
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Tax and contributive measures
Exceptional measures to support companies’ treasury
After the event tax regularization
Taxes due on the imports of food products, medicines and other essential goods will be regularized after the chargeable event with the objective of speeding up the importation process and to assure the regular supply of these goods.
The Ministry of Finance will be responsible to set the rules to operate this mechanism. Still waiting for regulation.
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 9
RELEVANT LEGISLATION
Presidential Decree n.º 82/20, from March 26
Presidential Decree n.º 97/20, from April 9
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Tax and contributive measures
Exceptional measures to support companies’ treasury
Social Security Contributions – Relief granted to companies
It was authorized the deferral of Social Security Contributions (8% contribution levied on payslips) regarding the 2020 second quarter. These contributions can be paid in 6 monthly installments between July and December 2020, without late payment interest.
April2020
May June July August September October November December2020
Social Security Contributions
2nd Quarter 2020
6 monthly installments without late payment interest
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 9
RELEVANT LEGISLATION
Presidential Decree n.º 98/20, from April 9
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Tax and contributive measures
Exceptional measures to support employees
Social Security Contributions – Relief granted to employees
Private sector companies must transfer to employees’ salaries the Social Security deduction (3% withheld on the employee’s income) during the months of April, May and June 2020. 3% Tax and contributive
measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 9
RELEVANT LEGISLATION
Presidential Decree n.º 98/20, from April 9
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Tax and contributive measures
Existing mechanisms that can mitigate the impact on treasury
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Installments payment
According to the General Tax Code, tax debts may be paid in installments. For that purpose, taxpayers need to submit a formal request to the head of the applicable tax office. This request will be approved if it is confirmed that, due to serious economic constraints, the taxpayer is not able to pay the tax liability in a single payment.
Considering the taxpayer’s level of economic difficulties and the amount of the tax liability, the installments, which must be paid on a monthly basis, might be settled between a minimum of 6 and a maximum of 18. Each installment must be equal or greater than AKZ 10,000.
Notwithstanding, installments payment require the provision of a trustworthy guarantee (e.g. bank guarantee, pledge or escrow account). This requirement might be waived whenever taxpayers face economic difficulties.
Guarantee waiver
A guarantee waiver can be exceptionally granted when it can be proved that granting it will result in severe economic difficulties for the taxpayer, being this waiver the only solution for the taxpayer to obtain future financial means to assure the payment of the outstanding tax liability.
RELEVANT LEGISLATION
General Tax Code
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Customs measures
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Customs measures
VAT and customs duties
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 9
VAT and customs duties exemption on imports of goods for humanitarian aid and donations
It was approved a VAT and customs duties exemption on the importation of goods for humanitarian aid and donations, as set out on VAT Code, paragraph c), no 1 of article 14.
If dully documented, the costs related to the above mentioned goods, as well as those locally produced, services and all funds assigned for that purpose (humanitarian aid and donations), will be considered as deductible, under article 19 of Corporate Income Tax Code.
These exemptions are applicable exclusively to the importation of goods for humanitarian aid and donations, and it is not allowed to give any other purpose than those.
RELEVANT LEGISLATION
Presidential Decree n.º 96/20, from April 9
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Tax Administration operation
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Tax Administration operation
Public service during the State of Emergency
The Angolan Tax Administration (“AdministraçãoGeral Tributária”) released an official statement dated from March 27, 2020 stating that, during the State of Emergency, tax and customs offices will operate between 8:00 AM and 13:00 PM to assure minimum services.
To guarantee that tax obligations are regularly complied, the Angolan Tax Administration recommends taxpayers to access the available remote channels, such as:
Taxpayer Support Centre
• Operating hours: 8:00 AM – 15:30 PM
• Contact: 923 16 72 72
• E-mail: [email protected]
Taxpayer Portal
• Site: https://portaldocontribuinte.minfin.gov.ao
Asycuda System for customs clearance
E-mail: [email protected] ou [email protected]
RELEVANT LEGISLATION
AGT Information dated from March 27, 2020
Presidential Decree n.º 97/20, from April 9
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
Updated onApril 9
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Deadlines
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Deadlines
Statute of limitation and prescription periods counting suspension
The State of emergency suspended the counting of statute of limitation and prescription periods to exercise actions and rights.
Updated onApril 9
Example
This measure will cover the state of limitation period granted to the Angolan Tax Administration to collect taxes.
The limitation period granted to the Tax Administration to collect taxes is 5 years, which can be extended to 10 years whenever the additional assessment is based on an infraction by the taxpayer.
RELEVANT LEGISLATION
Presidential Decree n.º 82/20, from March 26
Presidential Decree n.º 97/20, from April 9
Tax and contributive measures
Tax Administration operation
Deadlines
Customs measures
04/30/2015
Statute of limitation period 5 years
State of Emergency Declaration for 30 days
Statute of limitation period counting is suspended
March 30, 2020End of statute of limitation
period on 05/30/2020
04/30/2016 04/30/2017 04/30/2018 04/30/2019 04/30/2020
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