01 August 2016 Angolan provisional Industrial Tax payments are due by August 31 Following the enactment on January 1, 2015 of Law no. 19/14, of October 22, 2014 (the Industrial Tax Code), corporate entities subject to Industrial Tax are required to perform a provisional tax assessment. This assessment corresponds to 2% of the total sales registered in the first six months of the fiscal year. Notwithstanding, service income subject to the withholding tax regime shall not be considered for purposes of assessing this provisional tax. Document ID: 2016-1314 |
