Angola: Transfer pricing implications of updated list of “large taxpayers”

The tax administration has updated the list of “large taxpayers”

The tax administration has updated the list of “large taxpayers”

The tax administration has updated the list of “large taxpayers” (grandes contribuintes)—a list that has implications for transfer pricing purposes.

Despacho n.o 1083/22 contains the updated list of large taxpayers. In addition to entities named in the order (Portuguese) [PDF 777 KB], all entities operating in the banking or financial institutions sector are deemed to be large taxpayers.

  • Large taxpayers named on the updated list must update their registration with the “Large Taxpayer Office” (Repartição Fiscal dos Grandes Contribuintes—RFGC) within 45 days from the next business day after the order’s publication in the official gazette (which was 15 March 2022).
  • Large taxpayers must prepare and submit their annual transfer pricing documentation to the local tax authorities by 30 June (as well as comply with other tax obligations).


For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services:

Susana Pinto | +35 121 248 7391 | susanapinto@kpmg.com

 

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