imageAngola | Law No. 22/14, of 5 December, 2014

Tax Procedure Code

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NATIONAL ASSEMBLY Law No. 22/14 of 5 December 2014 The tax procedure consists essentially of the Legislative Statute No. 2026 of 10 March 1948. This Legislative Statute, dated before the independence of the Republic of Angola, is now completely obsolete and has no practical application. As courts are administrative bodies, not integrated into an independent judiciary branch, the legal discipline established by that Legislative Statute is, moreover, incompatible with the current Angolan constitutional framework, which is clearly based on the principle of separation of powers. On the other hand, the reform of the administrative litigation, especially in the terms of the Law on the Objection of Administrative Acts and of the Administrative Contentious Procedure Regulation, did not involve the tax procedure, which continues to adapt to the new political, economic and social contexts of Angola and to the constitutional principle of the separation of powers. Such adaptation, in the framework of the tax system reform initiated with the approval of the Executive's General Lines for Tax Reform and of the General Tax Code, is now performed. 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: LAW APPROVING THE TAX PROCEDURE CODE