By way of Executive Decree 687/25, of 27 August 2025, the Ministry of National Resources, Petroleum and Gas (MIREMPET) has approved the Technical Regulations for the Annual Production Plan. The Annual Production Plan is the document to be prepared by the operator of an oil field and submitted to ANPG (the National Concessionaire and regulator) on an annual basis.

This is a summary of Executive Decree 687/25 requirements:

• The Annual Production Plan must contain annual forecasts for the following:
  1. Production of oil, gas and water;
  2. Movement of oil, gas and water;
  3. Natural gas flaring;
  4. Injection of special fluids in the reservoir to enhance oil recovery;
  5. Waste disposal.
• Production of oil, gas and water:
  • The data must be presented in the format of Table 1 attached to ED 687/25 and reflect the volumes forecasted to be effectively produced from each field. Where applicable, volumes per each production platform or FPSO must also be provided;
  • Information on condensate volumes must also be provided;
  • Natural gas production must be segregated between Associated and Non-Associated Natural Gas.
• Movement of oil and gas:
  • The data must be presented in the format of Table 2 attached to ED 687/25 and reflect forecasted volumes to be transferred from one field to another. This includes Natural Gas transferred between fields for injection or own use in the field;
  • Natural gas injection forecasts must be provided with a breakdown for secondary recovery and storage;
  • Forecast on natural gas to be used in each field must also be provided.
• Movement of water:
  • The data on water production associated with petroleum must be presented in the format of Table 2 attached to ED 687/25 and reflect the volumes forecasted to be effectively produced from each field;
  • The data must include the following detailed information:
    1. Water volumes for injection;
    2. Injection water for secondary recovery;
    3. Water volumes to be discharged, including location of such discharge.
• Gas Flaring:
  • The data must be presented in the format of Table 3 attached to ED 687/25;
  • Gas volumes flared in fields that share the same production facilities must be calculated pro-rata to each field production.
• Injection of special fluids:
  • The data must be presented in the format of Table 4 attached to ED 687/25;
  • The data must breakdown CO2, N2, vapor and other special chemical fluids.
• Waste disposal:
  • The data must be presented in the format of Table 5 attached to ED 687/25;
  • Information on waste disposal sites/locations must be provided.
• Deadline for submission:
  • The Annual Production Plan must be submitted to ANPG by the 15th of October each year.
• Revision:
  • The Annual Production Plan must be revised/updated in case the General Development and Production Plan and/or the Work Program and Budget is amended to include revised forecasts for production, injection levels, gas flaring, movement of fluids or discharge volumes.
• Audit & Inspection:
  • ANPG and/or MIREMPET may undertake audits and inspections to the operators to ensure compliance with the above requirements. The operators must facilitate and cooperate with such audits/inspections, including by promptly providing any information/data requested.
    
    

The operators have a grace period of 180 days to comply with the requirements of Executive Decree 687/25.

By way of Order 4/25, of 22 August 2025, the Angolan Central Bank (BNA) enacted a new legal regime for Electronic Currency Accounts. Below is a summary of Order 4/25:

• The following may open Electronic Currency Accounts:
  1. Resident individuals (nationals or aliens) for personal or commercial use;
  2. Nationals under the age of 18 (subject to parents’ authorization) for personal use;
  3. Non-resident alien individuals;
  4. Micro or small enterprises (as defined in Law 30/11, of 13 September 2011) for commercial use.
     
     
• Electronic Currency Accounts may be opened in person or through a digital online process;
  
  
• Electronic Currency Accounts may be of four (4) different types:
  1. Type I and II – Held by individuals for personal use;
  2. Type III – Held by individuals for commercial use;
  3. Type IV – Held by companies for commercial use.
     
     
• The following transactions are permitted in each type of account:

• BNA will define by separate Order the maximum transaction amounts/limits for Electronic Currency Accounts;
  
  
• No fees or commissions may be charged for the use of Electronic Currency Accounts;
  
  
• Funds in Electronic Currency Accounts must be reimbursed to clients within a maximum of 24 hours.

The service providers for electronic currency payments must comply with the Order 4/25 requirements within 180 days in the case of existing Electronic Currency Accounts or within 60 days in the case of newly opened accounts.

Ministry of Finance Executive Decree 675/25, of 15 August 2025, introduced a new organization of the Angolan Tax Administration consistent with the country’s current administrative structure adopted by Law 14/24, of 5 September 2024. The main features of the new organization are the following:

• Eight (8) “Tax Regions” were created as follows:
  • First Tax Region – Provinces of Cabinda and Zaire
  • Second Tax Region – Provinces of Malange, Cuanza Norte and Uíge
  • Third Tax Region – Provinces of Bengo, Luanda and Icolo and Bengo
  • Fourth Tax Region – Provinces of Benguela and Cuanza Sul
  • Fifth Tax Region – Provinces of Huíla and Namibe
  • Sixth Tax Region – Provinces of Cuando, Cunene and Cubango
  • Seventh Tax Region – Provinces of Lunda Norte, Lunda Sul, Moxico and Moxico Leste
  • Eighth Tax Region – Provinces of Huambo and Bié
• Each Tax Region encompasses the Tax Offices (“Repartições Fiscais”), Tax Stations (“Postos Fiscais”), Customs Delegations (“Delegações Aduaneiras”) and Customs Stations (“Postos Aduaneiros”).
• The following Tax Offices are included in each Tax Region:
  • First Tax Region – Tax Offices of Cabinda, Cacongo, Mbanza Congo, Soyo, N’Zeto, and Luvo;
  • Second Tax Region – Tax Offices of Malange, Uíge, Cazengo, Cambambe and Ambaca;
  • Third Tax Region – Tax Offices of Ingombota, Maianga, Sambizanga, Talatona, Kilamba Kiaxi, Viana, Cacuaco, Dande, Ambriz and Catete;
  • Fourth Tax Region – Tax Offices of Benguela, Lobito, Cubal, Baía-Farta, Sumbe, Porto Amboim, Gabela and Waku-Kungo;
  • Fifth Tax Region – Tax Offices of Môcamedes, Tômbva, Lubando, Humpata and Matala;
  • Sixth Tax Region – Tax Offices of Cuanhama, Ombadja, Menongue and Mavinga;
  • Seventh Tax Region – Tax Offices of Saurimo, Dundo, Luena, Cazombo and Luau;
  • Eighth Tax Region – Tax Offices of Humbo, Cáala, Bailundo and Cuito.
• In addition, there are two “Large Taxpayers Offices” (“Repartição Fiscal dos Grandes Contribuintes”) which have a nationwide scope. The “Second Large Taxpayers Office” includes the oil companies and the mining companies.