The proposed law, on the initiative of the holder of the executive branch, was approved overall with 124 votes in favor of the Popular Movement for the Liberation of Angola (MPLA), 46 votes against and seven abstentions.
The legal diploma was approved during the eighth ordinary plenary session of the fourth legislature of the National Assembly.
MPLA deputy José Maria Jamba said that his party voted in favor of the law because it considered it to be an "important instrument adapted to the current reality of the country with a view to granting equity and greater tax justice".
"The present initiative appears to be a decisive step and capable of better protecting the minimum and average wages of workers", he argued.
For the independent deputy of the Wide Convergence of Salvation of Angola-Electoral Coalition (CASA-CE), Leonel Gomes, with the approval of the change in the incidence rate on the IRT, enters "in the levity of not analyzing the incidence of the incidence with the required depth. same".
"It is a cry to the heavens when in the same law we intend to qualify the individuals who render military services in the organs of the national defense and security system as mere workers," he said in his explanation of vote.
For his part, the deputy of the Social Renewal Party (PRS), Benedito Daniel, justified that his vote against as "protest to the methodology applied in the taxation of this tax that brings a biform percentage".
According to the deputy, the segmentation of values to obtain more tax does not "seem reasonable and it is not rational".
The diploma exempts workers who earn a salary of up to 70,000 kwanzas from the payment of the IRT and determines which personnel from the Angolan Armed Forces (FAA) and the National Police must henceforth deduct from the IRT.
Manuel Fernandes, deputy of CASA-CE, advocated that personnel of the forces of order and security, due to the fact that they enjoy a "special regime and without the enjoyment of their fundamental rights", should be exempt from the payment of the IRT.
"With this diploma now approved, which requires them to pay the IRT, we would like to know that they will also have the right to freedom of expression and expression? Will they be able to organize themselves in unions?", He asked.
"If our duties are all the same, it is just that there is equality in the exercise of rights. The military have a life at permanent risk and for all this, compensation was imposed by decriminalizing them from paying the IRT," he observed.
In this session, Angolan deputies also approved the Law on the Special Regime for the Justification of Deaths Due to Political Conflicts, the Law on the Statute of the Ombudsman and the Organic Law on the Ombudsman.