imageAngola | Legislative Statute No. 4136/1971, of 23 July 1971

Amendment of the Property Transfer Tax Regulation (SISA) and of the Stamp Duty Code - 1971

Preview Extract:

Legislative Statute No. 4136/1971, of 23 July 1971 States that in land exchange contracts with the State, the liquidation of the Property Transfer Tax (SISA) will be based on the difference in the values exchanged. The party responsible for paying the tax is the party with the highest value of the goods, unless expressly exempted.

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