The Angolan Value Added Tax came into force at the beginning of October of this year, which results, among other reasons, from a set of charges made by the International Monetary Fund, as is well known. The current economic state of the country is still very fragile since the last oil crisis faced around the world. Thus, the growing need for diversification of sources of state wealth has materialized in the government's bet on tax collection.

Angola, while facing the challenge of minimizing the social impacts of the implementation of the new tax, starting with the one-off rate of 14%, is experiencing the opportunity to return to the minimum stability needed for national and international private investment, as it has already experienced. in the postwar period of the early 2000s.

The new tax, in the wake of what happens in other countries with year-on-year taxes, falls on consumption, burdens traders at all stages of the economic circuit and allows it to be deducted throughout it.

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