Global

Details

  • Service: Tax, Global Transfer Pricing Services
  • Type: Regulatory update
  • Date: 6/16/2014

Angola - Transfer pricing reports; due in 2014 or 2015? 

June 16:  When are transfer pricing reports and documentation first due in Angola?

A transfer pricing regime was established in Angola with the publication of Presidential Decree n. 147/13 (1 October 2013). Under that decree, taxpayers are to submit transfer pricing documentation to the tax administration (Direcção Nacional dos Impostos - DNI) for the 2013 tax year by the end of June 2014.


However, tax professionals have expressed an opinion that—notwithstanding the June 2014 deadline established under the transfer pricing decree—the requirement to submit a transfer pricing file only applies for transactions entered into by taxpayers during the 2014 tax year, and accordingly, the transfer pricing report is first due by 30 June 2015.


Read a June 2014 report (Portuguese / English) [PDF 87 KB] prepared by the KPMG member firm in Angola: Prazo de entrega do dossier de preços de transferência / Deadline to submit the transfer pricing file



Contact a tax professional with KPMG's Global Transfer Pricing Services.




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