The Order 316/17, of 17 July, 2017 updating the Major Taxpayers List was recently published.

  • The Order sets forth that all companies mentioned in the List as well as all companies that by their undertaking are considered as; large dimension public companies, banking institutions, insurance and reinsurance companies, pension funds and pension funds managing companies, paying services companies, microcredit companies, oil companies, diamonds companies with a turnover of more than 5 billion Kwanzas, telecom companies and companies operating in monopoly markets are subject to the Major Taxpayers Regime;
  • Major taxpayers by undertaking must register before the Major Taxpayers Tax Office within 10 days from the date of its incorporation;
  • Companies subject to the Major Taxpayers Regime that have not yet register themselves, must do so before the Major Taxpayers Tax Office within 45 days from the day after the publishing of this Order;
  • Airline companies mentioned in the List must onwards comply with its tax obligations before the Repartição Fiscal dos Grandes Contribuintes

List available at www.ftl-advogados.com