Stamp Duty and Consumption Tax on operations carried out before the entry into force of VAT
Stamp Duty and Consumption Tax
Instruction no. 03/DSIVA/AGT/2019 of 18 October
Following the entry into force of VAT on 1 October 2019, the consequent repeal of the Consumption Tax and the introduction of the Stamp Duty exemption on the discharge receipts, the Angolan Tax Authorities issued the Instruction no. 03/DSIVA/AGT/2019 of 18 October, which clarifies the obligation to calculate and pay these taxes on the supplies of goods and services carried out before the entry into force of VAT but which the receipt of the price is carried out after that date.
To access the abovementioned Instruction, please refer to the attached document.
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