imageAngola | Law No. 8/19, of 24 April 2019

Excise Duty Code

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Law No. 8/19 of 24 April 2019 Tax practice and experience have shown the need to introduce, in addition to VAT, a type of tax to levy certain goods or products on an autonomous basis and at an increased rate, on the basis of their harmfulness to health and to the environment, as well as the high social cost induced by the consumption of these goods and the non-essential nature of their use. Whereas, furthermore, increased taxation is, based on an extra-fiscal objective, which aims to deter and offer moral guidance regarding the consumption of certain goods or products within national territory; The National Assembly approves, by the mandate of the people, under the combined provisions of subparagraph 1 (o) of Article 165 and subparagraph 2 (d) of Article 166, both from the Constitution of the Republic of Angola, the following: