{"id":477,"date":"2024-08-02T17:11:09","date_gmt":"2024-08-02T17:11:09","guid":{"rendered":"https:\/\/piadvisory.net\/?p=477"},"modified":"2024-08-04T16:21:49","modified_gmt":"2024-08-04T16:21:49","slug":"angola-tax-alert-provisional-settlement-and-payment-of-industrial-tax","status":"publish","type":"post","link":"https:\/\/piadvisory.net\/pt\/angola-tax-alert-provisional-settlement-and-payment-of-industrial-tax\/","title":{"rendered":"Angola Tax Alert | Provisional Settlement and Payment of Industrial Tax"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h4 style=\"text-align: right;\"><b>Angola Tax Alert<\/b><\/h4>\n<h5 style=\"text-align: right;\"><strong>2nd August, 2024<\/strong><\/h5>\n<h5 style=\"text-align: right;\"><strong>Angola<\/strong><\/h5>\n<h4><strong>[ENG] Tax Alert<\/strong><\/h4>\n<h4><strong>Provisional Settlement and Payment of Industrial Tax<\/strong><\/h4>\n<p>According to the Industrial Tax Code, taxpayers under the general regime must proceed with the provisional settlement payment for the current fiscal year by August 31. This payment is calculated based on a rate of 2% on the volume of sales and services not subject to withholding tax for the first six months of the year.<\/p>\n<h5><strong>Important Points to Consider<\/strong><\/h5>\n<ol>\n<li><strong>Mandatory Submission <\/strong><\/li>\n<\/ol>\n<p>All taxpayers must submit the Provisional Settlement Declaration on the Taxpayer Portal, even if they are exempt due to fiscal losses in the previous year.<\/p>\n<ol start=\"2\">\n<li><strong>Supervised Entities <\/strong><\/li>\n<\/ol>\n<p>The settlement also applies to entities supervised by the National Bank of Angola, the Angolan Insurance Regulation and Supervision Agency, the Gaming Supervision Institute, and the Capital Markets Commission. In these cases, the calculation base is the operations carried out in the first half of the previous year.<\/p>\n<ol start=\"3\">\n<li><strong>Exemption for Fiscal Loss <\/strong><\/li>\n<\/ol>\n<p>Taxpayers with fiscal losses in the previous year are exempt from the provisional settlement, but the obligation to submit the declaration remains.<\/p>\n<p>&nbsp;<\/p>\n<p>PI Advisory is available to assist in fulfilling these obligations, ensuring that your company is always in compliance with tax requirements. Do not hesitate to contact us for any additional clarification.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>[PT] Alerta Fiscal<\/strong><\/h4>\n<h4><strong>Liquida\u00e7\u00e3o e Pagamento Provis\u00f3rios do Imposto Industrial <\/strong><\/h4>\n<p>De acordo com o C\u00f3digo do Imposto Industrial, os contribuintes do regime geral devem proceder ao pagamento da liquida\u00e7\u00e3o provis\u00f3ria referente ao exerc\u00edcio corrente at\u00e9 ao dia 31 de Agosto. Este pagamento \u00e9 calculado com base numa taxa de 2% sobre o volume de vendas e presta\u00e7\u00f5es de servi\u00e7os n\u00e3o sujeitas \u00e0 reten\u00e7\u00e3o na fonte dos primeiros seis meses do ano.<\/p>\n<h5><strong>Pontos Importantes a Considerar<\/strong><\/h5>\n<ol>\n<li><strong>Submiss\u00e3o Obrigat\u00f3ria<\/strong><\/li>\n<\/ol>\n<p>Todos os contribuintes devem submeter a Declara\u00e7\u00e3o de Liquida\u00e7\u00e3o Provis\u00f3ria no Portal do Contribuinte, mesmo que estejam isentos devido a preju\u00edzo fiscal no ano anterior.<\/p>\n<ol start=\"2\">\n<li><strong>Entidades Supervisionadas <\/strong><\/li>\n<\/ol>\n<p>A liquida\u00e7\u00e3o aplica-se tamb\u00e9m \u00e0s entidades supervisionadas pelo Banco Nacional de Angola, pela Ag\u00eancia Angolana de Regula\u00e7\u00e3o e Supervis\u00e3o de Seguros, pelo Instituto de Supervis\u00e3o de Jogos e pela Comiss\u00e3o de Mercado de Capitais. Nestes casos, a base de c\u00e1lculo s\u00e3o as opera\u00e7\u00f5es realizadas no primeiro semestre do ano anterior.<\/p>\n<ol start=\"3\">\n<li><strong>Dispensa para Preju\u00edzo Fiscal<\/strong><\/li>\n<\/ol>\n<p>Contribuintes com preju\u00edzo fiscal no ano anterior est\u00e3o dispensados da liquida\u00e7\u00e3o provis\u00f3ria, mas mant\u00e9m-se a obriga\u00e7\u00e3o de submeter a declara\u00e7\u00e3o.<\/p>\n<p>&nbsp;<\/p>\n<p>A PI Advisory est\u00e1 dispon\u00edvel para auxiliar no cumprimento destas obriga\u00e7\u00f5es, garantindo que a sua empresa esteja sempre em conformidade com as exig\u00eancias fiscais. N\u00e3o hesite em contactar-nos para qualquer esclarecimento adicional.<\/p>\n<p>&nbsp;<\/p>\n<table style=\"height: 128px;\" width=\"1395\">\n<tbody>\n<tr>\n<td width=\"301\">\n<p style=\"text-align: left;\"><strong>Maurilson Ramos<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>Partner | Head of Advisory<\/strong><\/p>\n<p style=\"text-align: left;\"><a href=\"mailto:mspr@piadvisory.net\"><strong>mspr@piadvisory.net<\/strong><\/a><\/p>\n<\/td>\n<td width=\"301\">\n<p style=\"text-align: right;\"><strong>Sim\u00e3o Nunes<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>Manager | Business Support &amp; Outsourcing<\/strong><\/p>\n<p style=\"text-align: right;\"><a href=\"\/pt\/sjn@piadvisory.net\/\"><strong>sjn@piadvisory.net<\/strong><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Angola Tax Alert 2nd August, 2024 Angola [ENG] Tax Alert Provisional Settlement and Payment of Industrial Tax According to the Industrial Tax Code, taxpayers under<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>","protected":false},"author":2,"featured_media":288,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[13],"tags":[22,8,23,7],"class_list":["post-477","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-tax-alert","tag-alert","tag-angola","tag-imposto-industrial","tag-tax-alert","post_format-post-format-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Alert |Provisional Settlement and Payment of Industrial Tax<\/title>\n<meta name=\"description\" content=\"Taxpayers under the general regime must proceed with the provisional settlement payment for the current fiscal year by August 31.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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