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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).

Pays/Territoire
Angola
Type du document
Règlement
Date
2022
Source
FAO, FAOLEX
Source d'origine
Diário da República, I Série, No. 122.
Sujet
Ressources minérales
Mot clé
Exploitation minière Royalties/redevances Procédures judiciaires/procédures administratives
Aire géographique
Afrique, Afrique Centrale, Pays les moins avances, Atlantique Sud
Entry into force notes
This Executive Decree enters into force on the day of its publication.
Résumé

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.

Texte intégral
Portugais
Site web
www.legis-palop.org