Angola

Past rulings (ToR I.A.1.1, I.A.1.2, I.A.2.1, I.A.2.2)

35. For Angola, past rulings are any tax rulings within scope that are issued either (i) on or after 1 January 2015 but before 1 April 2017; and (ii) on or after 1 January 2012 but before 1 January 2015, provided they were still in effect as at 1 January 2015.

36. In the prior years’ peer review reports, it was determined that Angola has not recorded the information on the tax rulings issued with the necessary level of detail to meet the standard of the transparency framework and that the necessary information on past rulings is unlikely to be found on the available records. Angola noted that they are not required to exchange past rulings but did not identify any past rulings. Therefore, Angola was recommended to finalise its information gathering process for identifying all past rulings and potential exchange jurisdictions.

37. During the year in review, no additional implementation steps were taken.

Future rulings (ToR I.A.1.1, I.A.1.2, I.A.2.1)

38. For Angola, future rulings are any tax rulings within scope that are issued on or after 1 April 2017.

39. In the prior years’ peer review reports, it was determined that Angola was following guidelines covering which rulings would fall within the scope of the transparency framework and what information should be kept in order to meet the level of detail required by the transparency framework.

40. During the year in review, Angola started to identify all rulings that have been issued by the Angola Revenue Administration (AGT). In accordance with internal procedures, the different departments within AGT send the identified rulings to the International Cooperation Department. This department is responsible for analysing whether the rulings fall within the scope of the transparency framework. As this is still ongoing for rulings issued on or after 1 April 2017, the recommendation on this point remains in place.

Review and supervision (ToR I.A.3)

41. In the prior years’ peer review reports, it was determined that Angola did not yet have a review and supervision mechanism for past rulings under the transparency framework. Angola implemented a review and supervision mechanism for future rulings by requiring that the information on tax rulings be recorded in hard copy and electronically in spreadsheets with the name, date and topic of the information requested or issue being complained or appealed. However, during the year in review, no additional implementation steps were taken.

Conclusion on section A

42. Angola is recommended to finalise its information gathering process for identifying all past and future rulings and all potential exchange jurisdictions, with a review and supervision mechanism, as soon as possible (ToR I.A).

Legal basis for spontaneous exchange of information (ToR II.B.1, II.B.2)

43. Angola is currently in the process of putting in place the necessary domestic legal basis to exchange information spontaneously. Angola included a clause in its general tax code that allows the Angolan Revenue Administration to gather information from taxpayers.

44. Angola has international agreements permitting spontaneous exchange of information, including bilateral agreements in force with two jurisdictions.2 Angola is not a party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol (OECD/Council of Europe, 2011[1]) (“the Convention”). Angola is encouraged to continue its efforts to expand its international exchange of information instruments to be able to exchange information on rulings. It is noted, however, that jurisdictions are assessed on their compliance with the transparency framework in respect of the exchange of information network in effect for the year of the particular annual review.

Completion and exchange of templates (ToR II.B.3, II.B.4, II.B.5, II.B.6, II.B.7)

45. In the prior years’ peer review reports, it was determined that Angola is still developing a process to complete the templates on relevant rulings, to make them available to the Competent Authority for exchange of information and to exchange them with relevant jurisdictions. An information exchange unit was created to assume the role of the Competent Authority and Angola’s tax offices are henceforth required to send reports to this unit. Angola was negotiating to obtain an electronic tool for the exchange of information.

46. During the year in review, Angola obtained an electronic tool to exchange information, but Angola notes that it does not yet have the necessary tool to exchange information under the transparency framework.

47. As Angola did not have the necessary legal basis to conduct exchanges, no data on the timeliness of exchanges can be reported.

Conclusion on section B

48. Angola is recommended to continue its efforts to put in place a domestic legal framework allowing spontaneous exchange of information on rulings and to complete the templates for all relevant rulings and to ensure that the exchanges of information on rulings occur as soon as possible (ToR II.B).