Angola Indirect Taxes

A. Value Added Tax/Sales Tax (National Goverment)

1. Name of Tax, Levied in Terms of Which Act (Name, Number and Year)

Excise Tax (Decree 41/99 of 10th December 99)

2. Department Responsible for Administration

National Tax Directorate

3. Taxpayer

Article 2 (passive subject): the following individual or collective persons or other entities are deemed to be passive subjects:

• which are engaged in the production, manufacture or transformation of goods, regardless of the
• processes or means employed.
• which are engaged in the importation of goods;
• which consume water and electricity;
• which make of use of telecommunications services;
• which are engaged in the public sale or auctioning of merchandise;
• which make use of hotel or related services.

4. Time When Tax is Levied

5. Included in Tax Base

6. Positive Rates

There are goods subject to reduced rates and national produced goods subject to increased rates.

7. List of Goods/Services at Zero Rate

The following commodities are subject to the reduced rate of 2%:

• Wheat
• Maize
• Rice
• Edible oil
• Milk
• Currently valid coins excepting gold coins
• Common beans
• Penicillin and its derivatives
• Soaps in other forms
• Exposed photographic films for instant development and copying
• Machines for cleaning, sorting or sieving of dry horticultural seeds
• Microscopes (excepting optical and diffraction microscopes)
• Electrocardiograph machines
• Ultraviolet or infrared machines

8. List of Goods/Services at Positive Rates Other Than Standard

9. List of Exemptions

Exemptions (Article 4)

The following are exempted from Consumer Tax:

• exported articles, where such exportation is by the producer or authorised entity, as provided by
• law;
• articles imported by diplomatic and consular missions, if reciprocal arrangements are in force;
• manufactured articles resulting from handicrafts, duly certified and attested as original by the
• competent Ministries;
• animals intended for breeding, via notification of the veterinary services inasmuch as these animals
• are deemed to have the potential of improving and advancing national production.

10. Tax Period

Article 5 (declarative obligation)

1. The passive subjects in reference in Article 2 present, in the Tax Office of their area, on or before the last working day of each month, a declaration in duplicate conforming to Model D, liquidating the consumer tax relating to all the taxable operations of the preceding month.

11. Deferment Schemes/Special Schemes

12. Beneficiary of Revenue

National Government

B. Excise Taxes Alcohol (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Excise Tax Industrial Alcohol

Legislative Diplomas Nos. 678 and 3264 respectively of 3rd November1934, 1st December 1934 and 27th June 1962.

2. Department Responsible for Administration

National Tax Directorate

3. Taxpayer

Local importers/manufacturers

4. Included in Tax Base

This tax applies to alcohol used for laboratory and medicinal purposes, domestic purposes and to dehydrated and denatured alcohol for addition to gasoline for internal combustion engines.

5. Tax Rate (Tariff Heading, Description, Rate Per Litre or Per Litre of Absolute Alcohol)

Ethyl alcohol of whatever concentration 30%

6. Rebates

7. Beneficiary of Revenue

National Government

C. Excise Taxes Tobacco Products (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Excise Tax on Sundry Products (Decree 41/99 of 10th December 99)

2. Department Responsible for Administration

National Tax Directorate

3. Taxpayer

Local importers/manufacturer

4. Included in Tax Base

5. Tax Rate (Tariff Heading, Description, Rate per Kilogramme, or per 10 cigarettes/Cigars)

6. Rebates

7. Beneficiary of Revenue

National Government

D. Excise Taxes Fuel/Hydrocarbon Oils (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Excise tax on Petroleum Products (Legislative Diploma 3196/61 of 27th December. Law 59/76 of 5th October 76.

2. Department Responsible for Administration

National Tax Directorate

3. Taxpayer

Local manufacturers

4. Included in Tax Base

5. Tax Rate (Rate of Duty Per Litre, Total Tax Burden as a Percentage of Retail Price)

6. Rebates/Concessions/Special Schemes

7. Beneficiary of Revenue

National Government

E. Excise Taxes - Non Alcoholic Bevarages/Other (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Excise Tax on Sundry Products

2. Department Responsible for Administration

National Tax Directorate

3. Taxpayer

Local importers/manufacturers

4. Included in Tax Base

5. Tax Rate (Tariff Heading, Rate Per Litre, or Per Kilogramme, or Per Unit)

6. Rebates

7. Beneficiary of Revenue

National Government

F. Excise Duty on Luxury Goods - Ad Valorem (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Excise Tax (Decree 41/99 of 10th December 99

2. Department Responsible for Administration

National Tax Directorate

3. Taxpayer

Local importers/manufacturers

4. Included in Tax Base

5. Tax Rate

6. Special Methods (to deal with the specific needs of some industries)

7. Beneficiary of Revenue

National Government

G. Excise Duty on Other Goods (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate (specify ad valorem or specific)

6. Special Methods (to deal with the specific needs of some industries)

7. Beneficiary of Revenue

H. Air Passenger Duty/ Departure Tax (National Government)

1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)

Excise is not applicable to this activity.

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions

7. Beneficiary of Revenue

I. Financial Transaction Taxes/Stamp Duty (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

Excise Tax does not apply to financial transactions

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions

7. Beneficiary of Revenue

J. Payroll Taxes/Social Security Taxes (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

2. Department Responsible for Administration

Ministry of Labour, Employment and Social Security

3. Taxpayer

All workers of Angolan nationality.

4. Included in Tax Base

5. Tax Rate

6. Exemptions

7. Beneficiary of Revenue

K. Other Taxes (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions/Rebates/Deferments/Special Schemes

7. Beneficiary of Revenue

L. Other Taxes 2 (National Government)

1. Name of Tax and Levied in Terms of Which Act (Name, Number and Year

2. Department Responsible for Administration

3. Taxpayer

4. Included in Tax Base

5. Tax Rate

6. Exemptions/Rebates/Deferments/Special Schemes

7. Beneficiary of Revenue