imageAngola | Executive Decree No. 366/17, of 27 July 2019

Legal framework of the tax identification number

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Executive Decree No. 366/17 of 27 July 2017 Whereas the current taxpayer registration system and the Legal Regime of the Tax Identification Number do not yet respond to the challenges of broadening the taxpayer base, as well as the need for modernization of the taxpayer register and processing of tax information, as recommended by the Executive Guidelines for the Tax Reform; Given the principles of practicability and gradualism of implementation that underlie the Tax Reform process, it is important to introduce legal changes at the legislative level, which should be complemented by administrative ones, to overcome the still lagging gap in the legal framework prevailing over the taxpayer registration system, as well as the Tax Identification Number (TIN) composition, attribution and use rules;