The new rules were implemented by the General Tax Administration (AGT). According to the authority, all taxpayers who are in the general and transitional regimes will now make payments of 100 million kwanzas or more through the payment of RUPE.
In a statement, cited by Angop, AGT explained these new rules to help taxpayers who have difficulties in making payments of that amount. The note indicates that taxpayers should ask Standard Bank Angola, Banco de Negócios Internacional, Caixa Geral Angola and Crédito do Sul for help to make the payments.
This new payment model is part of the Collection Document. The payment model will be activated when taxpayers submit, electronically, the Periodic VAT Declaration.
In the document, AGT also reveals that from April 17th the transfers to the Bank of Commerce and Industry, to the Revenue-VAT account, will be without effect: "This account will be blocked for credits that are not made via RUPE".
