imageAngola | Presidential Decree No. 147/13, of 1 October 2013

Large Taxpayers Statute

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Presidential Decree No. 147/13 of 1 October 2013 Whereas the creation of the Large Taxpayers Tax Office in 2002 aimed to give differentiated and customized treatment to taxpayers who represent a significant weight in the country's tax revenues, as well as to provide greater control and assistance to this category of taxpayers, enshrining a specific legal regime for the pursuit of these objectives; There is a need to establish a legal framework that will give the Large Taxpayers Tax Office greater powers in the supervision and control of the activities of large taxpayers, namely in terms of verification of tax settlement statements and tax payment, clarification and support to the taxpayer, as well as the establishment of some special taxation regimes, which are sensitive to the complexity of the transactions they carry out; The President of the Republic, in accordance with subparagraph 1) of article 120 and paragraph 3 of article 125, both of the Constitution of the Republic of Angola, hereby decrees the following: