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Angola COVID-19 Relief Measures Include Return Deadline Extension — Orbitax Tax News & Alerts

The government of Angola has approved several measures in response to the COVID-19 pandemic. Some of the main measures include:

  • an extension of the annual return filing deadline for Group A and B taxpayers to 30 June and 29 May 2020, respectively;
  • a special import tax exemption on the import of foodstuffs, medications, and other essential goods;
  • a tax credit for VAT payable by companies on the import of capital goods and raw materials used for the production of essential basic basket (cesta básica) goods, such as milk, rice, flour, detergents, as well as other priority national goods; and
  • a deferral of the payment of the social security contribution due by employers for the Q2 2020, which are to be paid in 6 monthly installments from July to December, without interest.

The measures were enacted by Presidential Decree 98/20 of 9 April 2020.