Novo estatuto dos grandes contribuintes em Angola
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 2-2 |
Foi recentemente publicado no Diário da República de Angola o Decreto Presidencial n.º 147/13, de 1 de Outubro.
Este diploma, reconhecendo a necessidade de tratamento diferenciado e personalizado para alguns contribuintes que representam um peso significativo nas receitas fiscais do país, cria o Estatuto dos Grandes Contribuintes.
Este novo regime estabelece os critérios para a classificação dos grandes contribuintes, os seus direitos e obrigações, bem como o funcionamento da sua repartição fiscal própria – a Repartição Fiscal dos Grandes Contribuintes (RFGC). É também criado um regime especial de tributação dos Grupos de Sociedades, onde se estabelece que as entidades que estejam inseridas num grupo de...
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