A statement from the General Tax Administration (AGT) to which VerAngola had access clarifies that the annual income statement must be submitted electronically, as provided in article 2 and following, of the Rules Applicable to the Electronic Submission of the Model 1 Declaration of the Industrial Tax, approved by Executive Decree No. 83/19, of 14 March.
AGT also warns that the lack of electronic submission of the Annual Income Statement by the taxpayers of the Industrial Tax, required under the terms referred to above, constitutes a tax infraction, subject to penalty, under the provisions of the General Tax Code.
As a result of non-compliance, they are prevented from obtaining the Certificate of Non-Debtor as well as the Reimbursement under Value Added Tax (VAT).
For electronic submission, taxpayers must use the Taxpayer Portal, accessing the address https://portaldocontribuinte.minfin.gov.ao.
It is recalled that the payment of the Industrial Tax began in February of the current year.
The AGT is a State body whose fundamental mission is to propose and implement the State's tax policy and ensure its full compliance, administer taxes, customs duties and other taxes attributed to it, as well as study, promote, coordinate, execute and evaluate tax policy programs, measures and actions related to the organization, management and improvement of the tax system.