The Agreement on Mutual Administrative Assistance and Cooperation in Tax Matters between Portugal and Angola entered into force on 20 February 2019
Tax Alert Portugal
Is informed that the Agreement between the Portuguese Republic and the Republic of Angola on Mutual Administrative Assistance and Cooperation in Fiscal Matters, signed in Luanda on 18 September 2018, entered into force on past 20 February 2019, according to Notice no. 8/2020, officially published.
This Agreement is applicable to all taxes, of any nature or denomination, with the exception of customs duties and social security contributions. The administrative assistance between the two countries essentially comprises the following: simultaneous fiscal controls, participation in fiscal controls abroad, assistance in the recovery of tax claims, including precautionary measures, and notification of documents.
We underlined that this Agreement was approved, for ratification, by Resolution of the Parliament no. 22/2019 and ratified by Decree of the President of Republic no. 12/2019, both published in the Official Journal, 1st Series, no. 32, of 14 February 2019.