Tax amnesty in Angola: a fresh start or a vicious circle?

Abstract

The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty for taxpayers’ outstanding debt is part of the reform package. Given the lawlessness that has characterised non-oil taxation in Angola since independence, the Government’s position seems to be that the tax amnesty is required to “put the past behind us in order to move forward”. Embarking on a tax amnesty is a challenging path full of potential pitfalls. This brief addresses some of these challenges and discusses how to minimise the potential costs of the amnesty. The purpose is to contribute to the public debate in Angola since the legal and regulatory framework for the tax amnesty still seems to be under development.