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13.3. Calendar of Important Compliance Events

Tax Year

The tax year in Angola is the calendar year.

Tax Return Filing

The annual return for Group A and B taxpayers (see Sec. 8.1.1. for classification) must be submitted by the last business day of May and April, respectively.

Tax Payments

Annual corporate/ industrial tax must be paid by the return filing due date. Advance tax at the rate of 2% on sales/ turnover of the first 6 months of the tax year must be paid by the end of July (for Group B taxpayers) and by the end of August (for Group A taxpayers) of the relevant tax year. Such advance tax is adjustable against the final industrial tax payable by the company. Income from services subject to withholding tax is excluded from the computation of advance tax. Excess advance tax paid can be adjusted against subsequent advance tax payments indefinitely (effective 19 August 2020, previously up to 5 years).

The payer must withhold the tax, as applicable, from each payment and remit the withholding tax to the Angolan government. The tax withheld is considered to be a payment on account if the recipient has a residence, head office or permanent establishment in Angola. Excess withholding tax can be carried forward for five years.

COVID-19 Emergency Measures

Angola approved the following measures in response to the COVID-19 pandemic:

  • Extension of the deadline for filing the annual return for Group A and B taxpayers to 30 June 2020 and 29 May 2020 respectively; and
  • A deferral of the social security contribution payment for the 2nd quarter of 2020 to 6 monthly installments from July to December, without interest.

Availability of E-Filing