In the context of the Exceptional Measures for Control of Taxpayers in a Situation of Repeated Irregularity (approved by Presidential Decree No. 66/11, of 18 April 2011), the Ministry of Finance enacted Executive Decree No. 116/16, of 1 March 2016, which grants the General Tax Administration powers to prepare, on a quarterly basis, a list containing all delinquent taxpayers.
This list will be sent to the Angolan Central Bank, the Ministry of the Interior, commercial banks and the Migration and Foreigners Service (SME).
The above listed entities must reject the operations delinquent taxpayers wish to carry out, until evidence of the regularization of their tax situation is made available. For instance, delinquent taxpayers included in the list shall not be allowed to: (i) carry out import or export operations; (ii) carry out invisibles items of trade and goods operations; and (iii) obtain/renew work visas.
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