According to Executive Decree No. 149/22 of 10 March, of the Ministry of Finance, which establishes the obligation to affix High Security Tax Seals on beverages and alcoholic liquids, tobacco and its manufactured substitutes, the value of 9 27 kwanzas refers to digital stamps – direct dialing, 20.40 kwanzas refers to non-holographic physical stamps and 24.11 kwanzas refers to holographic physical stamps.
The decree, which regulates the mandatory nature of this stamp, emphasizes that, when applicable, the costs associated with issuing stamps to operators are added to the indicated prices.
The document emphasizes that stamps requested directly by operators not resident in the national territory are paid in foreign currency at the exchange rate of the day established by the National Bank of Angola.
For locally produced goods, the High Security Tax Seals must be affixed to individual packages at the time of production, before being introduced into the commercial circuit, while for goods produced outside the country the seals must be affixed at origin in individual packages.
Travelers over 18 years of age are exempt from affixing the aforementioned seal on individual, non-commercial packages, when the quantity is up to one liter for spirits, two liters of wine, 400 cigarettes or 500 grams of tobacco, 100 cigars or an assortment of those products whose total net weight does not exceed 500 grams.
Economic operators, on the other hand, must affix High Security Tax Seals to individual packages, namely bottles, cans, packages, cigarette packs, cigarillos or cigars, as well as other legally accepted containers or packages, in a visible place, to ensure that it cannot be reused.
The period for use of seals by economic operators is 180 days from the date of receipt of the same, a period that can be extended only once and for an equal period, upon a reasoned request by the operator to the General Tax Administration, after these periods have expired. fixed, unused seals are unavailable and any form of use is prohibited.
The implementation of the High Security Tax Seal begins to be implemented with the aim of greater control of smuggling and counterfeiting of products, in addition to ensuring that taxes on alcoholic beverages, tobacco and sugary drinks are effectively paid.
Among the objectives is also to guarantee tax justice in this specific market and to combat unfair competition, also promoting a healthy, transparent, regulated and supervised business environment.
Economic operators may request the purchase of stamps through the Prosefa Portal [National Program for High Security Tax Stamps].
The products subject to taxation of this tax are several, including mineral waters, carbonated waters, added with sugar or other sweeteners or flavored, and other non-alcoholic beverages, except fruit or vegetable juices, non-alcoholic beer, tobaccos, cigarettes, cigars, hookah tobacco.
