Angola: Tax Changes

We have catered for the amendments mentioned in the Angola Tax Act published on 24 April 2019.

 

The tax file was sent to all our Angola Tax Country users at the end of May, but the changes are also part of this release.

 

The main changes that affect payroll are

 

Exempt income – Article 2 on page 2:

 

(b) has been repealed

 

Previously, Severance Pay according to the Labour Law was exempt, but now there is no such exemption.

 

The Severance Pay change is a setting on the AFL screen that the user should change, according to their own setup.

 

(k) was changed to exclude transport

 

Previously the 30 000 exemption was for the meal and transport allowances combined, but now the meal allowance is exempt up to 30 000.

 

(n) introduces a separate exemption for transport allowance

 

Previously the 30 000 exemption was for the meal and transport allowances combined, but now the transport allowance is exempt up to 30 000.