08/09/26
Following the notice dated 3 August 2026, in which the Angolan General Tax Administration (AGT) set 5 September 2026 as the deadline for responding to notifications concerning the Notice of Commencement of Tax Audit and the Exercise of the Right to a Prior Hearing, the AGT issued a new notice, dated 3 September 2026, extending the deadline until 30 September 2026.
According to the AGT, the extension is intended to provide an additional period for adaptation to the new technological solution developed for responding to the relevant notifications, allowing taxpayers to follow the applicable procedures and comply properly with the corresponding tax obligations.
The AGT recommends that the right to a prior hearing be exercised through the Taxpayer Portal by 30 September 2026. If no response is submitted by that deadline, the process will proceed to the issuance of the final tax audit report and notification of the tax assessment to the taxpayer.
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