According to the General Tax Code, an individual is deemed to be resident in Angola for tax purposes if, amongst others, one meets either of the following conditions:
- Maintains a residence (i.e. a habitual residence) in Angola on 31 December of each fiscal year.
- Spends more than 90 days, consecutive or not, in Angola in each fiscal year.
Note that other rules may trigger the Angolan tax residence.
Partner, Indirect Tax (VAT, Customs, and Excise)
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+351 225 433 277
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