A study by the consultancy firm presented this Tuesday in Luanda during the Fiscal Outlook 2025 Conference highlights the importance of digitalisation and transparency in companies' tax activities, which are emerging as "central pillars of the evolution and modernisation of tax administration", enabling the simplification of the relationship between taxpayers and the State.
Digitalisation and transparency strengthen mechanisms to combat tax evasion and economic informality, "thus promoting a more robust and sustainable economy", said the president of Deloitte Angola, José Barata.
According to the document, scandals and harmful tax behaviours generate reputational damage, as do increasingly stringent legislation and audits, while aggressive tax practices can cause significant damage and undermine the confidence of consumers and business operators.
In the segment of tax transparency analysis, Deloitte notes that irresponsible tax behaviour can jeopardise future (public) aid and a lack of a responsible public approach to taxes can jeopardise access to government projects.
Taxes are necessary to finance the functioning of societies and sustainable development, the study states, highlighting that social groups can pressure authorities to adopt legislation that "penalizes aggressive tax behavior".
For Deloitte, costs and efficiency continue to be important, but the top priority in the transformation processes of the tax function is to adapt to the constant changes in regulations.
Without making any reference to the case of the General Tax Administration (AGT), in which senior officials were arrested for alleged involvement in the embezzlement of 7 billion kwanzas, the president of Deloitte Angola said that the Angolan tax context is undergoing significant transformation.
"The 2025 State Budget (OGE) includes measures that aim not only to strengthen the national tax system, but also to stimulate investment and improve the business environment", he said at the opening of the conference.
The Deloitte study also highlights the main tax measures of Angola's 2025 State Budget, namely the payment of customs debt in instalments, the benefits granted to authorized economic operators, the 5 percent VAT on the import of industrial equipment, the exemption from IRT on income earned up to the limit of 100 thousand kwanzas and others.
The main changes with the reform of the Corporate Income Tax Code (IRPC), which was subject to public consultation in 2024, are also highlighted by the consultant, stating that its amendment should consolidate all taxation of corporate income into a single tax, which, it believes, should come into force in January 2026.
