“The possibility of splitting the value of VAT, calculated automatically upon submission of the Periodic Declaration, is one of the innovations of the General Tax Administration, which appears to facilitate the payment of VAT”, reported João Love, director of the Directorate of Tax Services. Value Added Tax (DSIVA).
“Currently, taxpayers can choose to split the value of the Settlement Note corresponding to VAT, without changing the payment date, by a maximum of five (5) Settlement Notes. With this functionality, the taxpayer can, therefore, divide the amount payable, referring to the period corresponding to the date of the Settlement Note, being able, even, to make the payment in different banks”, he informed.
According to the director of DSIVA, the option to split the VAT amount will only be enabled if “the VAT amount payable results in an amount equal to or greater than the minimum limit of 3 million kwanzas”.
Source gov.ao
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