Businessman defends the need for a broad and fearless approach to tax issues. The government conditions the interest amnesty on the payment of tax and fines by the end of the first half of next year.
The Government’s proposal to forgive interest to taxpayers with outstanding tax debts whose taxable events occurred in periods up to October 31, 2025, “will have little impact” unless it is extended to include fines.
At least, that is the opinion of some businesspeople who spoke to Valor Económico, such as Ramiro Barreiro, secretary-general of the Angolan Hotels and Restaurants Association, and businessman Bartolomeu Dias.
The forgiveness of interest is part of the draft 2026 State Budget submitted to the National Assembly last week. According to the proposal, the forgiveness will be “applicable provided that taxpayers make payment of the tax and the corresponding fine by the end of June 2026.” It also adds that “tax debts relating to the 2025 fiscal year whose obligations, under the law, must be fulfilled during the 2026 fiscal year are not covered by the forgiveness.”
Ramiro Barreiro believes that if the forgiveness were extended to include fines, businesspeople would be more motivated to pay, and consequently, “the Government would collect more.” “Otherwise, it’s nothing — it doesn’t make much sense. It should be included; it would be like a kind of amnesty to mark the 50th anniversary,” he argues, adding that, as in other sectors, there are many businesspeople with debts in the hotel and tourism sector. “The situation is similar,” he says, before adding that in the hotel and tourism sector, there are many cases where taxes inevitably increase due to non-compliance.
“In some areas where business activity isn’t regular, the rates are high, for example, on income, and the entrepreneur has to pay them anyway, even when operating at a loss. Taxes should be adjusted to the reality of each sector,” he emphasizes.
For his part, Bartolomeu Dias considers that the government’s proposal for interest forgiveness “doesn’t make much sense.” For the businessman, “it’s a misguided measure,” insisting and giving the example that “there are entrepreneurs who are close to the Government and face many difficulties, while others with similar businesses have problems with the State.”
The government’s proposal also excludes “taxpayers subject to special taxation regimes,” as well as “tax debts that have been the subject of a final judicial decision.”
In the case of property tax debts (Real Estate Tax), “in addition to interest forgiveness, taxpayers also benefit from forgiveness of the tax relating to the fiscal years 2020 to 2023, provided they voluntarily register undeclared properties and declare their ownership by the 2026 fiscal year.”
The Tax Code further provides for minor fines but, regarding the main penalties for tax infringements, it states that “the minimum limits for fines for tax offenses are doubled.” It also adds that “failure to pay any installment or the total amount of tax within the legal time limit subjects the offender to a fine equal to 35% of the unpaid tax.”
11/05/2025
