Angolan legal expert says that Angolan tax system is contradictory

7 June 2007

Luanda, Angola, 7 June – Angolan legal expert Vanusa Gomes Wednesday said the Angolan taxation system was contradictory as corporate taxation stands at 35 percent at the same time as the government attempts to attract private investment.

“There is a contradiction here. On the one hand, there is a law from the 1970s which stipulates a high industrial tax and, on the other hand, a recent law of tax and customs incentives, which promotes private investment,” she said on the sidelines of a seminar on “Angolan Taxation” promoted by the Institute for International Research (IIR/Portugal).

A lack of courts specialized in taxation issues is one of the deficiencies in the Angolan system pointed out by the legal expert.

“A lack of tax courts means that processes have to be sent to general provincial courts,” she said.

Gomes added that tax law was a special branch of the law, just like administrative and criminal law, and thus it made perfect sense for there to be courts specialized in taxation so that litigation can be resolved by judges trained in that area.

She also said that she had had guarantees from the tax and government authorities, particularly from the Finance Ministry, that, as part of fiscal reform, changes would be made to the old laws. (macauhub)