Executive Decree No. 363/17, of 26 July 2017, was enacted, establishing the legal regime for the electronic processing and recording of the acts and formalities related to tax procedures and proceedings.
The new legal regime covers: i) acts and formalities carried out between the tax authorities (AGT) and taxpayers by electronic means; ii) the electronic recording of tax procedures and proceedings, as well as all correspondence exchanged in the context of same; and iii) the exchange of information between AGT and other public or private institutions, whether they be natural or legal persons, national or foreign.
The legal regime moves Angola towards the dematerialization of customs and tax procedures and proceedings. However, the Executive Decree expressly excludes some tax procedures.
The use of the electronic application by taxpayers will be subject to prior registration with AGT, which will attribute a user account and password. The latter should be requested on the AGT website or, alternatively, at any Tax Office or Customs Department.
The new statute is effective immediately.
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