On 13 April 2020, the Ministry of Finance of Angola has issued a press release regarding tax measures in the scope of the response and relief of the economic impact caused by the COVID-19 pandemic. The main measures are as following:
- Extension of the deadline for the payment of Industrial Tax for ‘Group A’ taxpayers to 30 June 2020;
- Extension of the deadline for the payment of Industrial Tax for ‘Group B’ taxpayers to 29 May 2020;
- Exemption from payment of VAT and customs duties on goods imported for the purpose of humanitarian aid and donations, the said goods, including those produced locally, the services and monetary funds made available for the same purpose, considered as a tax-deductible cost based on Industrial Tax;
- Suspension of exports of nationalized food goods, as well as medicines and medical equipment, including those carried by the inhabitants of border areas;
- Allocation of a 12-month tax credit on the value of VAT to taxpayers who pay this tax on the import of capital goods and raw materials that are used to produce the goods in the basic basket defined in Presidential Decree no. 23/19 of 14 January; and
- Allow the payment of the Urban Property Tax in four installments, the first until the end of April, the second until the end of June, the third until the end of August and the last until the end of October.
