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14.4. Tax Audits

There are no specific rules regarding the tax audit cycle in Cape Verde.

Taxpayers that meet at least one of the following criteria qualify as a 'Large Taxpayer' and shall be monitored by the Special Tax Office for Large Taxpayers:

  • Turnover exceeding CVE 200 million, based on the annual income tax return
  • High level of inherent risk, based on a matrix developed by specific software
  • Taxes paid exceeding CVE 15 million, correspond to the sum of payments of CIT, WHT, VAT, and stamp duty