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FISCALIDADE ANGOLANA
Pr-Requisitos
Noes de Impostos, Taxas e Contribuies Fiscais

O sistema fiscal visa assegurar a realizao da poltica econmica e social do Estado, satisfazendo as necessidades financeiras.
Pretende-se que os formandos dominem todos mecanismos da fiscalidade angolana para evitar ineficincias e contingncias fiscais.

CONTEDOS PROGRAMTICOS

OBJECTIVOS
No final da formao, todos os formandos tero adquirido
conhecimentos tcnicos sobre fiscalidade, bem como
uma noo concreta e bem definida sobre o sistema fiscal
angolano. Todos os formandos estaro aptos a analisar a
aplicao dos impostos, taxas e contribuies fiscais de
Angola.

DESTINATRIOS
Profissionais que pertenam rea financeira e/ou
administrativa; todas as pessoas com interesse nesta
temtica.

Mdulo 1 - Fiscalidade
- Fiscalidade e os seus Objectivos
- Os Impostos e a Fiscalidade
- A Necessidade de Conhecimento da Fiscalidade

Mdulo 2 - Direito Fiscal - Aspectos Preliminares

- Direito Fiscal, Tcnica Fiscal e Poltica Fiscal
- Enquadramento do Direito Fiscal
- Fiscalidade e a Constituio; Fontes de Direito Fiscal
- Interpretao e Aplicao da Lei Fiscal

Mdulo 3 - Estudo do Imposto

- Noo do Imposto e a Diferenciao de Figuras Afins
- Sujeitos da Obrigao do Imposto - Sujeito Activo e Sujeito Passivo
- Noes Sobre o Imposto

Mdulo 4 - Espcies de Impostos

- Classificaes de Diversos Impostos e Respectivos Significados
- Impostos Angolanos - Classificaes e Descrio

Mdulo 5 - Sistema Fiscal Angolano

- Evoluo do Sistema Fiscal Angolano
- Criao do Nmero de Contribuinte
- Reformas Fiscais
- Diversidade Fiscal

INFORMAES
Horas: 30h
Horrio: Consultar Plano de Formao
Material Entregue: Material de Apoio Formao
Formao: Presencial
Regime: Laboral / Ps-Laboral

Mdulo 6 - Sistema Fiscal Actual

- Tipos de Impostos em Angola
- Imposto Sobre a Despesa: o Imposto de Consumo; o Imposto Aduaneiro
- Regimes Especiais de Tributao: Actividades Petrolferas; Indstria Mineira

Mdulo 7 - Fiscalidade, Economia e Gesto

- Estrutura Fiscal (Nvel de Fiscalidade e Esforo)
- Evaso e Fraudes Fiscais
- Gesto fiscal
- Poltica fiscal

METODOLOGIAS UTILIZADAS
As metodologias a utilizar pelo formador sero
expositivas, demonstrativas, e/ou activas,
privilegiando sempre que possvel esta ltima.

Mdulo 8 - Contencioso Tributrio

- Contencioso Tributrio: Princpios e Normas
- Tribunais Fiscais; Processos Tributrios; Ministrios Pblicos
- Processos de Execuo, Infraces Fiscais e Aduaneiras

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Tel. +244 924 244 161 / +244 931 307 256

E-mail: geral@get-ao.com

ANGOLAN TAXATION SYSTEM

11 | Preparao de Peritos Contabilistas

11 | Preparation of Accounting Experts

Requirements
Knowledge on Taxation Systems, Fees and Fiscal Contributions

Taxation system aims to assure the conduction of economic and social policy of the State, in order to satisfy financial needs. Trainees will
master all Angolan taxation mechanisms to avoid inefficiencies and fiscal contingencies.

CONTENTS

OBJECTIVES
At the end of this training course, all trainees will have
acquired technical skills on taxation, as well as a concrete
and well defined notion about the Angolan taxation system.
All trainees will be able to analyse the application of taxes,
fees and contributions in Angola.

ADDRESSEES
Professionals working in the financial and/or administrative
areas; everyone interested on this subject.

Module 1 - Taxation
- Taxation and its Goals
- Taxes and Taxation
- The Need to Know Taxation

Module 2 - Tax Law - Preliminary Aspects

- Tax Law, Tax Technique and Tax Policy
- Scope Tax Law
- Taxation and Constitution; Sources of Tax Law
- Interpretation and Application of Tax Law

Module 3 - Tax Study

- Notions on Tax and Differentiation of Related Figures
- Tax Subjects - Taxable Person and Non-Taxable Person
- Notions on Tax

Module 4 - Types of Taxes

- Classifications of Several Taxes and Respective Meanings
- Angolan Taxes - Classification and Description

Module 5 - Angolan Taxation System

- Evolution of the Angolan Taxation System
- Creation of the Tax Identification Number
- Tax Reforms
- Fiscal Diversity

INFORMATION
Hours: 30h
Time: See Training Plan
Material Delivered: Training Support Material
Training: Attendance Required
Regime: Working Hours / Post-Working Hours

Module 6 - Current Taxation System

- Types of Taxes in Angola
- Tax on Expenditure: Excise Duty; Payment of Duty
- Special Taxation Regimes: Tax Regime for Oil Activities; Tax Regime for Mining
Industry

Module 7 - Taxation, Economy and Management

METHODOLOGIES
Methodologies used by the trainer will be
expository, demonstrative and/or active, favouring
the latter whenever possible.

- Tax structure (Level of Taxation and Fiscal Effort)

- Tax Evasion and Tax Fraud.
- Fiscal Management
- Fiscal Policy

Module 8 - Tax Litigation

- Tax Litigation; Principles and Standards
- Tax Courts; Parties in Tax Litigations; State Prosecuter
- Enforcement Proceedings, Tax and Customs Offenses

Tel. +244 924 244 161 / +244 931 307 256

E-mail: geral@get-ao.com

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