imageAngola | Presidential Decree No. 180/19, of 24 of May 2019

VAT Regulation

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Presidential Decree No. 180/19, of 24 May 2019 As it is appropriate to define the rules for reimbursements and refunds of the Value Added Tax to be collected for a specific reimbursement account, as established under paragraph 8 of Article 26 of the Value Added Tax Code, as approved by Law no. 7/19, of 24 April 2019, there is an urgent need to establish procedures for the application of reimbursements and refunds granted to taxable persons and diplomatic agents, whether in cash or by means of tax credit certificates to be reimbursed by the General Tax Administration;

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