Angola

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 Presidential Legislative Decree no. 10/19, of 29 November, was published approving the new Customs Tariff, revoking Presidential Legislative Decree no 3/18 of 9 May 2018. The Decree will enter into force on 29 December 2019.