The major recent tax changes were the following:
- Presidential Decree no. 232/19, of 22 July, was published in the Official Gazette. It approves the new Legal Framework on the Electronic Processing and Recording of Tax Procedures, repealing Decree no. 363/17, of 26 July. See the Tax administration section for more information.
- Angola approved for ratification the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income with United Arab Emirates, People's Republic of China, and Cabo Verde.
- The Value-added Tax (VAT) Code and Excise Duties Code in Angola were published by the Law No. 7/2019 and No. 8/2019, of 24 April 2019. However, on 13 August 2019, the Laws No. 17/19 and No. 18/19 that amend the VAT Code and Excise Duty Code were published, where one of the main changes is date of entry into force to 1 October 2019. See the Other taxes section for more information.
- The Angolan National Assembly, through Law no. 4/19, of 18 April 2019, amended the Corporate Income Tax (CIT) Code.
- The Executive Decree No. 83/19, of 14 March 2019, was published, introducing the rules applicable to the electronic filing of the CIT return (Modelo 1) and the respective accompanying documents.
- On 18 February 2019, Presidential Decree no. 53/19 was published, introducing amendments to the Regulations on the Patronage Law. These amendments entered into force on 18 February 2019.
- The new Legal Regime of Invoices and Equivalent Documents was published by means of Presidential Decree no. 292/18, published 3 December 2018, revoking Presidential Decree no. 149/13 of 1 October 2013.
- The Regulation of Private Investment Law, approved by Presidential Decree no. 250/18, of 30 October 2018, was published, which confirms the procedures already adopted in practice by the Private Investment and Export Promotion Agency (AIPEX), as well as introduced some additional aspects.
- Presidential Decree no. 227/18, of 27 September 2018, was published, approving the new Legal Framework on Social Security Contributions and revoking the previous Decree no. 38/08, of June 2008.