According to the bill approving the Motor Vehicle Tax, consulted on Wednesday by Lusa, the legislation is part of the tax reform and aims to "improve the effectiveness and efficiency in revenue collection".
The document under discussion in Parliament will be put to a final and overall vote in plenary on 17 June.
The extension of the objective incidence to pleasure boats and aircraft for private use are highlighted in the legislation, a measure "largely justified", according to the authorities, by the need to "broaden the tax base and fairly distribute the tax burden".
The Motor Vehicle Tax is levied on motor vehicles registered or registered in accordance with the applicable legislation, namely light and heavy vehicles, motorcycles, mopeds, tricycles and quadricycles, aircraft and boats.
The motor vehicle tax is assessed and paid during the months from January to April of each year and its value is determined taking into account the engine capacity, for light and heavy duty vehicles, motorcycles, mopeds, tricycles and quadricycles.
The maximum authorised take-off weight for private aircraft and the gross registered tonnage for pleasure craft are also criteria for the amount of tax payable.
According to the table attached to the Order, consisting of 8 chapters, motorcycles, mopeds, tricycles, quadricycles up to 125 and from 451 must pay between 1850 kwanzas and 3050 kwanzas.
For light vehicles up to 1500 engine capacity and from 1801 to 2400 engine capacity the tax goes from 4300 kwanzas to 6750 kwanzas and for heavy vehicles up to or over 10 tons will pay between 10,450 kwanzas and 15,350 kwanzas.
Vessels up to two gross tonnages whose propulsion power from 25 and up to more than 100 kwanzas will pay between 250,000 kwanzas and 5 million kwanzas.
For aircraft, the maximum authorised take-off weight up to 600 and more than 20,000 kilograms the tax is between 500,000 kwanzas and 5.1 million kwanzas.
The draft law approving the Motor Vehicle Tax also contemplates objective and subjective exemptions "upon recognition by the General Tax Administration".
In the field of objective exemption, vehicles adapted for disabled people, those intended exclusively for work in the agricultural sector and aircraft and commercial vessels are exempt from the tax.
The State, local authorities, public institutes and political parties, diplomatic and consular missions "where there is reciprocity of treatment" and international organisations are exempt from this tax.
The exemption scheme does not cover motor vehicles allocated to managers or civil servants for personal use.
