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Executive Decree No. 244/22 approving the Declaration Model D, related to the mandatory declarations in terms of the Tax on the Value of Mineral Resources (Royalty).

País/Territorio
Angola
Tipo de documento
Reglamento
Fecha
2022
Fuente
FAO, FAOLEX
Fuente original
Diário da República, I Série, No. 122.
Materia
Recursos minerales
Palabra clave
Minería Derechos/cánones Procedimientos judiciales/procedimientos administrativos
Área geográphica
Africa, Africa Central, Países menos desarrollados, Atlántico Sur
Entry into force notes
This Executive Decree enters into force on the day of its publication.
Resumen

Considering the Mining Code and the General Tax Code, approved by Law No. 11/31 of 23 September and Law No. 21/14 of 22 October, respectively, new taxation rules were established in the Angolan Tax System, amending procedures and declarative rules for tax assessment and payments, particularly in the taxation of the Mining Industry. This Decree approves the Declaration Model D, related to the mandatory declarations in terms of the Tax on the Value of Mineral Resources (Royalty) attached to this Decree as Annex. Without prejudice to its physical or manual use, the Model D Declaration may be made available for use in digital format, under the terms of the respective regulations.

Texto completo
Portugués
Página web
www.legis-palop.org