Update on the large taxpayers list
Order No. 316/17 of 17 July 2017 Whereas the list approved by Order No. 599/14 of 24 March 2014, is outdated, insofar as it contains taxpayers with quite asymmetrical fiscal performances, mainly in recent years, and some inconsistencies regarding operating income, and consequently, business turnovers below 1 billion Kwanzas, reduced amounts of paid taxes and repeated non-compliance with tax and reporting obligations; Facing the need to, on the one hand, provide Large Taxpayers with an ever increasing differentiated and specialized treatment, given the complexity of their commercial and financial operations, their decisive importance in the tax revenue collecting process, the influence they directly and indirectly exert on other taxpayers and, on the other hand, adjust the number of Large Taxpayers to the current responsiveness of the Tax Administration, ensuring a more efficient, dynamic and cooperative relationship with Large Taxpayers; In accordance with the powers delegated by the President of the Republic, pursuant to article 137 of the Constitution of the Republic of Angola and subparagraph 1 (d) of article 4 of the Organic Statute of the Ministry of Finance, approved by Presidential Decree no. 299/14 of 4 November 2014, in conjunction with paragraph 2 of article 3 of the Presidential Decree No 147/13 of 1 October 2013, which determines the Statute of Large Taxpayers, I hereby determine: The Large Taxpayers List annexed to this Order (Annex I) of which it is an integral part thereof is updated, and the taxpayers inserted therein must carry out all their reporting and payment obligations in the Large Taxpayers Tax Office.