An Extraordinary regularization scheme for tax, customs and social security debts was adopted in the State Budget Law of Angola for 2019.
According to this regime, the regularization of tax, customs and social security debts by the taxpayer, or his representative, regarding taxable events up to 31 December 2017 is possible without the payment of interests or other charges, even if any tax proceedings are in progress.
The payment can be made in whole or in part through monthly instalments, provided, in the latter case, that the debt is fully paid by 31 December 2019. The payment of the debts in full shall benefit from a 10% discount.
In order for this to be applicable, the taxpayer shall adhere to the regime until 30 June 2019. However, the scheme is not applicable to companies under special tax regimes for oil and mining activities.
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