Consumption Tax on Restaurant services
Decree-Law No. 11/2019 Approves the Application of the Consumption Tax on Restaurants Considering that Decree-Law 20/76, which creates the tax on the consumption of local production, as amended by Decree-Law No. 14/93, was confined to goods, excluding all transacted services, the legislator, in 2000, has established in the San Tomean legal system the consumption tax on the provision of services, through Decree-Law No. 35/2000. These legal statutes already establish the form of taxation of consumption taxes.