New Legal Framework For Electronic Communication And Processing Of Tax Proceedings And Tax Enforcement Actions

• Published date: 11 May 2023
• Subject Matter: Litigation, Mediation & Arbitration, Tax, Trials & Appeals & Compensation, Tax Authorities
• Law Firm: PLMJ
• Author: Isaque Ramos, Renata Valenti, Rúben Brigolas and Ana Raquel Magalhaes

Presidential Decree 95/23 was published on 6 April and approves the new legal framework for electronic communication and processing of tax proceedings and tax enforcement actions. It also repeals Presidential Decree 232/19 of 22 July and Article 9(4) of Presidential Decree 245/21 of 4 October, which established the legal framework for the allocation of tax identification numbers.

This framework applies to the electronic transmission of notifications and other forms of communication between the General Tax Administration (Administraç'o Geral Tribut'ria - "AGT") and taxpayers, including in tax enforcement actions and the electronic filing of tax returns.

The new framework also introduces the following changes:

• In addition to large taxpayers (Grandes Contribuintes) and taxpayers with an annual turnover or import of goods exceeding AOA (kwanza) 50 million (USD 100,000), natural or legal persons holding real estate, cars, aircraft, boats and other assets subject to Real Estate Tax and Motor Vehicle Tax will now be compulsorily subject to the electronic communication and processing system.

• Communications made through the taxpayer's website 'Portal do Contribuinte' must be preceded by a mandatory prior notice. However, the lack of prior notice does not render the communication ineffective.

• Taxpayers are considered to have been notified 5 (five) days after the act is made available on the Portal do Contribuinte, and the time limit ends at 24:00 of the last day.

• Electronic...