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.
Angola · 2022-07-04