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Angola Update

03/02/2015

Angola enacted in 2013 specific Transfer Pricing Regulations (Presidential Decree 147/13, of October 1, 2013).

According to this regulation Major Taxpayers (as listed in the Order 599/14, of 24 March 2014) are required to prepare and submit a Transfer Pricing file whenever their annual turnover is in excess to Angolan Kwanzas 7,000,000,000 (roughly USD 67M).

The transfer pricing file must be submitted within 6 months as from the end of the tax year - i.e. 30 June, 2015.

Source
Meet the Law- Angola Update
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Authors

Portrait ofPatrick Dewerbe
Patrick Dewerbe
Partner
Lisbon
Portrait ofTiago Machado Graça
Tiago Machado Graça
Partner
Lisbon