Africa-Press – Angola. University professor Ismael Miranda defended, this Thursday, in Luena (Moxico), the need to revise the General Tax Code (CGT) in force, with a view to boosting business activity in the country.
When talking about “the unconstitutionality of the rules of the General Tax Code in force in the country”, in a conference promoted by university students of the Law course, the professor of Tax Law understands that the tax burden applied to companies is high, leading to the bankruptcy of many initiatives business.
The lawyer also suggests the implementation of the Single Tax (IU) similar to the reality of other nations, to allow the existence of balance and the maintenance of the economic capacity of investors, as a taxable person.
“For example, today, a single company pays, separately, the Stamp Duty, IRT, Industrial Tax, Social Security, a situation that can lead the entrepreneur to have a very high debt or even bankruptcy”, he maintained.
Ismael Miranda also questioned the legality of the application of article 30 of the CGT, which defines tax capacity, stating that it has contrasted with the Constitution of the Republic of Angola (CRA) which establishes that majority is acquired at 18 years old.
He exemplified that a property inherited by a minor should not be taxed, since the legal-tax relationship is not established with the property, but with the owner of the property.
He questioned, on the other hand, the legality of the communication mechanism adopted, on certain occasions, by the General Tax Administration, using circulars on the internet to notify taxpayers.
According to the academic, this is a violation of the rules of administrative procedure, since the taxpayer must be notified at his professional domicile.
The two-day Provincial Conference of Law Students aims to promote legal culture in the region.
According to the event’s coordinator, Domingos Catepa, the reflection meeting will address different themes in the field of law, bringing together professionals from the province’s judicial system.
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