imageAngola | Presidential Decree No. 231/19, of 22 July 2019

Amendment of the legal regime for the electronic submission of taxpayers' accounting data

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Presidential Decree No. 231/19, of 22 July 2019 Whereas the Legal Regime for the Electronic Submission of Taxpayers' Accounting Data was approved by Presidential Decree No. 312/18 of 21 December 2018, with the purpose of regulating the processing and recording of acts and formalities of tax proceedings and procedures which can be performed through technological and computerized means necessary for the modernization and efficiency of the tax system; Whereas the need to ensure more effective control of the electronic invoice data of the economic operators, as the VAT Regulation provides that the submission of the SAF-T/AO file is required for reimbursement; Facing the need to change the date on which the Regime of Electronic Submission of Taxpayers' Accounting Data comes into effect, in order to create the best conditions for its full implementation, in accordance with paragraph 2 of article 77 of the General Tax Code, approved by Law No. 21/14 of 22 October 2014. 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, decrees the following: ARTICLE 1 (Amendment to the Legal Regime of Electronic Submission of Taxpayers’ Accounting Data)

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