The Angolan General Tax Administration (“AGT”) issued, on September 16th 2020, a communicate according to which, from October 1st 2020 onwards, any notification to taxpayers regarding tax acts will be performed through the taxpayer online platform, available on AGT’s website, executing the Presidential Decree no. 232/19, which approved the Legal Regime of Tax Proceedings’ Electronic Communications.
This legal regime is compulsory for the below listed taxpayers:
- Taxpayers registered as major taxpayers;
- Taxpayers that have annual turnovers exceeding AOA 50,000,000.00– as per prior year corporate income tax return;
- Tax representatives of non-resident entities;
- Company groups subject to the special legal regime of group taxation.
Non-listed taxpayers may voluntarily join the legal regime by submitting a tax framework change return with AGT, providing valid and reliable email address and phone number.
The taxpayer platform will be, for the those who have (compulsory or voluntarily) joined it, the respective electronic tax domicile, becoming their tax residence.
Therefore, electronic communications and notifications have the same legal effects than those made by hard-copy letter to taxpayers’ registered office would have.
Article by Marco Correia Gadanha
Marco Correia Gadanha is a partner of the Portuguese law office MC&A. He is specialized in legal advice to international transactions. Marco has extensive experience of legal practice in Portugal and in the Portuguese-speaking African countries. Since 2008, he has practiced mainly in the areas of labor and litigation, assisting national and international clients in these and other matters, namely corporate law, especially in Portugal, Angola and Mozambique. He graduated at the University of Coimbra in 2005 and he holds post-graduations in Labor and Angolan Law.