According to the guidelines issued by the General Tax Authority (AGT), in the current month of September, all employing entities may, through the AGT Online Portal and, optionally until December 31st, deliver the monthly map of remuneration related to the tax owed by the employees and automatically generate the payment note (former DC).
To do so, the entities must access the AGT Online Portal, fill in the information regarding the remuneration of each employee, submit the map and the Integrated Tax Management System (SIGT).
After that, the AGT Online Portal will automatically calculate the amount of IRT payable, and it will generate the Settlement Note with the remuneration schedule and the respective Settlement Receipt.
With this procedure, the employees who are holders of this tax can consult the movements in their current account.
The entities, until December 31st, will continue to have available the settlement and payment of IRT, through revenue classifier A12. After this deadline, the settlement of the IRT – Group A, will be done exclusively through the Portal or by contacting a Tax Office.
Article by Duarte Marques da Cruz
Duarte Marques da Cruz Duarte Marques da Cruz is partner of the Portuguese law firm MC&A, specialised in international business advisory, with a special focus in Lusophone markets. With extensive experience in the Energy sector (Renewables and Oil & Gas) and in International Taxation, he has supported international companies in major upstream, midstream transactions and projects, including in implementing, exploration and development programs. Duarte has also supported international clients in other areas of practice, namely, Mining, Transport & Logistics, Regulatory Compliance and Mergers & Acquisitions in Mozambique, Angola and Portugal. Through this Simplification Project, Angola shows to investors and economic players that intends to maintain its bet on the internal and external investment; on other hand, it is important to note that this simplification procedure is only at its beginning and is expected a wider range of facilitation in multiple public administration proceedings and regarding more sectors of the economy.