Deciding to cease your tax residency in Angola is a significant step that requires careful attention to legal procedures and documentation. Whether it's due to relocation or a change in life circumstances, following the right steps ensures a smooth transition.
Step 1: Notification to the Tax Authorities
The first step in ceasing tax residency in Angola is to notify the Angolan Tax Authorities (AGT) of your intention. This must be done in writing and should include your full name, tax identification number, and the date on which you plan to cease residency. This notification should be submitted at least 30 days before your intended date of departure or change in residency status.
Step 2: Settle Outstanding Tax Liabilities
Before you can officially cease your tax residency, you must ensure that all outstanding tax liabilities are settled. This includes any income tax, property tax, and other obligations to the Angolan government. Obtain a clearance certificate from the AGT confirming that you have no outstanding debts.
Step 3: Cancel or Update Tax Registration
After settling your tax liabilities, you need to cancel or update your tax registration with the AGT. This involves submitting a final tax return and formally requesting the cancellation of your tax identification number (NIF) if you will no longer require it. Ensure all forms are correctly filled out and submitted.
Step 4: Obtain Residency Termination Certificate
Request a Residency Termination Certificate from the AGT. This certificate serves as official proof that you have ceased to be a tax resident in Angola. It is important for complying with tax regulations in your new country of residence.
Step 5: Inform Other Relevant Authorities
Notify other relevant authorities and institutions, such as your bank, employer, and social security office, about your change in tax residency status. Provide them with the necessary documentation to update your records accordingly.
Legal References
- General Tax Code (Código Geral Tributário)
- Personal Income Tax Code (Código do Imposto sobre o Rendimento das Pessoas Singulares)
- Regulation on Tax and Customs Procedures (Regulamento do Procedimento e de Processo Tributário e Aduaneiro)
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