imageAngola | Presidential Decree No. 232/19, of 22 July 2019

Legal regime of Electronic Communication and Processing of Tax Procedures

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Presidential Decree No. 232/19 of 22 July 2019 Considering that the General Tax Administration, the taxpayers and the other economic operators, in the scope of tax relations, communicate mainly through services and notifications that are crucial in the effectiveness of tax acts and the efficiency of tax procedures; Considering that the current tax legislation in Angola introduces tax processes and procedures which can be performed by electronic and computerized means, necessary for the modernization and efficiency of the tax system, in accordance with the new tax regimes approved under the country’s ongoing Tax Reform; Aiming to regulate the registration and proceedings of tax procedures, and legally accommodate for the electronic submission of certain tax returns while establishing criteria for the protection and use of data associated with information technologies, in order to provide a dematerialization of these procedures, and facilitate taxpayer convenience and system simplification; According to the combined provisions of paragraph 2 of article 77 and paragraphs 13 and 14 of article 93 of the General Tax Code, approved by Law no. 21/14 of 22 October 2014; The President of the Republic, in accordance with subparagraph (l) of Article 120 and paragraph 3 of article 125, both of the Constitution of the Republic of Angola, decrees the following: ARTICLE 1 (Approval) The Legal Regime for Electronic Proceedings and Communication of Tax Procedures, annexed to this Presidential Decree, of which it is an integral part, is hereby approved.