Angola: Electronic Delivery of Tax Notifications / Communications

Presidential Decree 95/23, of 6 April 2023, enacted the Legal Regime on Electronic Delivery of Tax Notifications and other Communications. Below is a summary of the Regime:

  • The Regime is applicable to the electronic delivery of notifications and other forms of communications between the Tax Administration and the taxpayers, including in tax enforcement proceedings. The Regime is also applicable to the electronic submission of tax returns;
  • The Regime is mandatory for the following taxpayers:
  1. Companies that are included in the list of LargeTaxpayers;
  2. Taxpayers with an annual turnover exceeding AOA 50 million (roughly USD 100,000);
  3. Owners of real estate, aircraft, boats, vehicles or other assets subject to Property Tax (“Imposto Predial”) or Vehicle Tax (“Imposto sobre Veículos Motorizados”);
  4. Tax representatives of non-resident taxpayers.

For the other taxpayers, the Regime is optional.

  • Electronic communications may be used for the following purposes:
  1. Information on tax obligations and deadlines;
  2. Determination of taxable income;
  3. Assessment of any taxes;
  4. Revision/correction of tax assessments;
  5. Certificates of tax good standing;
  6. Appeals from tax assessments and other decisions;
  7. Collection of tax debts;
  8. Tax opinions/rulings;
  9. Granting or cancellation of tax incentives;
  10. Tax penalties/fines;
  11. Tax inspections/audits;
  12. Other proceedings as permitted by law.
  • Electronic communications must include a digital signature;
  • Electronic communications are processed through the Taxpayer Portal. Each taxpayer is given an individual user account and password to access the Taxpayer Portal.
  • Taxpayers are alerted by email and text message (SMS) of all communications delivered in the Taxpayer Portal. The email address and phone number are recorded in the Taxpayer File.
  • However, all communications in the Taxpayer Portal are deemed to have been validly delivered even if no email/text alert is sent, and taxpayers are required to consult the Taxpayer Portal on a regular basis. This rule is not applicable to “small taxpayers” (with an annual turnover less than AOA 50 million);
  • Electronic communications are deemed to have been delivered on the date and time indicated in the Taxpayer Portal;
  • For purposes of any legal deadline for a taxpayer to take an action or exercise a right, such deadline will start after 5 days from delivery of the notification/communication in the Taxpayer Portal. The deadline will end at 24:00 hours of the last day;
  • In case the electronic communication is incomplete, the taxpayer is required to collect the respective paper-based document at the Tax Office;
  • Electronic communications sent by the Tax Office and the taxpayer have the same legal standing/validity as any paper-based communications;
  • Tax returns and other documents must be submitted electronically by the taxpayers;
  • Electronic communications must be preserved by the Tax Office for a minimum period of 5 years after they are generated;
  • Taxpayers who fail to comply with the Regime are liable to a penalty of 10% of the value of the respective tax. 



962 694 881



We call you