Presidential Decree No. 675/25 of 15 August

Presidential Decree No. 675/25 of 15 August | Tax Regions

Establishes the composition of the Tax Regions, granting them the status of decentralized public services of the General Tax Administration at the regional level.

As part of the modernisation of the General Tax Administration (AGT) and in accordance with the new political and administrative division of the country, Executive Decree No. 675/25 of 15 August was approved and published. It establishes the composition of the Tax Regions and reorganizes the Tax Offices, reinforcing decentralization and efficiency within Angola’s tax administration.

This decree repeals:

Executive Decree No. 151/15 of 30 March
Order No. 1042/11 of 23 December
Order No. 4879/19 of 16 October

Main Updates Introduced by the Decree

New Composition of the Tax Regions

The decree defines the geographic and organizational structure of the Tax Regions, now organized into eight (8) tax regions, providing greater organizational and operational capacity to AGT’s local structures.

Nature as Decentralized Public Services

With the entry into force of this new decree, the Tax Regions are established as regional extensions of the AGT, granted greater functional autonomy to respond to local needs while maintaining hierarchical subordination to the central administration. The competences of the Tax Regions are defined in the Organic Statute of the AGT.

Tax Offices for Large Taxpayers

The current Tax Office for Large Taxpayers is renamed the 1st Tax Office for Large Taxpayers, and a 2nd Tax Office for Large Taxpayers has been created, also in Luanda. This new office has national jurisdiction, primarily covering oil companies and mining corporations. The Minister of Finance shall determine, by order, the list of taxpayers eligible to be included in it. Both Large Taxpayer Tax Offices report to the Directorate of Large Taxpayers of the AGT.

The content of this newsletter is general and abstract in nature and does not replace legal advice tailored to specific cases. FBL Advogados is pleased to assist any interested parties regarding the terms and provisions of the presidential decree addressed in this newsletter. The firm’s team is prepared to provide specialized technical support, offering relevant solutions and recommendations.

For more information, please contact: Eloisa Soares and Neuza Melão Dias | eloisa.soares@fbladvogados.com | neuza.melaodias@fbladvogados.com

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