NOTÍCIAS
Angola TAX - Alteração ao Código do Imposto Industrial e do IRT
Angola - Aprovação de Leis Fiscais
Angola’s exceptional measures in force during sanitary enclosure
Published in furtherafrica.com
Entered into force the Presidential Decree 184/20, that foresees exceptional and temporary measures that will be in force when the Sanitary Enclosure is declared in any Angolan Province or Municipality.
The main measures are the following:
- Use of face mask is mandatory in the public road, markets, commercial establishments, places of worship, educational establishments, public transports and, in general, all the enclosed spaces that are open to the public.
- If the facial mask is not used when mandatory, the person is not permitted to enter in that space/establishment and may be sanctioned with a fine from AKZ 5.000,00 to AKZ 10.000,00.
- Citizens shall stay in their houses, except in case of necessary and indispensable travel.
- People with 60 or more years old, with chronical diseases (as renal, cardiovascular, oncologic, diabetes or other diseases), who are pregnant or take care of children with less than 12 years old, are dismissed from presential work and shall work from home. In the last situation, only one of the members of the household may use the right to telework.
- Public services will work between 8:00 AM and 3:00 PM, with 50% of workforce, or 30% when possible. Are not comprised by these limits (between others) port/airport, health, electronic communications, social communication, energy and water supply and waste collection services.
- Sporting activities in open spaces may be performed between 5:30 AM and 7:30 AM and between 5:00 PM and 7:00 PM. The use of facial mask is not mandatory.
- Commercial establishments are open between 7:00 AM and 4:00 PM, limited to 50% of the work force.
- The number of Clients that may be inside the establishment at the same time is limited to 50% of establishment’s capacity.
- The incompliance of the commercial opening period or the limit of Clients inside the establishment may be sanctioned with establishment’s temporary closure and fine between AKZ 100.000,00 and AKZ 250.000,00.
- Regarding restaurants, they will work between 6:00 AM and 4:00 PM for meals on site and between 6:00 AM and 10:00 PM for take-away.
- Activities and meetings in enclosed spaces shall not exceed 50% of place’s capacity nor 50 people, being mandatory the use of facial mask and social distancing. Activities with more than 50 people need authorization from Sanitary Authorities.
- Are permitted household gatherings until 15 people. In the public road, gatherings have a maximum limit of 10 people, except in public transport stations/stops.
- The commercialization and consume of alcoholic beverages are forbidden.
- Religious activities are suspended.
- Urban and interurban collective transports may work between 5:00 AM and 6:00 PM and shall not exceed 50% of their maximum capacity.
- The incompliance of rules foreseen in this Presidential Decree is a transgression and crime of disobedience. The breach of the Sanitary Enclosure or mandatory isolation may be punished with a fine between AKZ 100.000,00 and AKZ 250.000,00.
- The Sanitary Enclosure in the Province of Luanda is extended until August 9th 2020, being established a Sanitary
- Enclosure in Cazengo Municipality until the same day.
- Authorized exits from zones subjected to Sanitary Enclosure are conditioned to a previous realization of a Covid-19 exam.
Prorogation of the State of Emergency in Mozambique – Updates
Published in furtherafrica.com
The State of Emergency in Mozambique was extended until July 29, 2020, due to the impact of the COVID 19 in the country.
The main difference between the new law and the former resides in the change between the formerly established prohibition to the newly decided limitation regarding the issuance of entry visas and the possibility of organisation of cultural, political, religious, and sporting events. As stated from now on, these activities are only limited.
However, the rules concerning the entry and exit of the country still establish the partial closure of the borders, except for State matters, humanitarian support, health purposes, and cargo transportation.
The limitation period, as well as the procedural and administrative periods, including disciplinary proceedings, remain suspended and it is still mandatory a 14 to 21 days domestic quarantine for those who had been in places with active COVID 19 cases or had contact with positive COVID 19 cases. This means the new law does not bring changes in these matters.
This law will in the next few days be regulated by the Council of Ministers’ with more details arising at that moment.
Article by Duarte Marques da Cruz
Duarte Marques da Cruz is partner of the Portuguese law firm MC&A, specialized in international business advisory, with a special focus in Lusophone markets. With extensive experience in the Energy sector (Renewables and Oil & Gas) and in International Taxation, he has supported international companies in major upstream, midstream transactions and projects, including in implementing, exploration and development programs. Duarte has also supported international clients in other areas of practice, namely, Mining, Transport & Logistics, Regulatory Compliance and Mergers & Acquisitions in Mozambique, Angola and Portugal.
Angola new regulation for construction and public works projects and inspection
Published in furtherafrica.com
Considering Angolan State’s reform and according with the process of administrative harmonization, decentralization and simplification that is being implemented by the Angolan Government, was published the Presidential Decree 146/20, which regulates the exercise of activities of construction and public works, work’s projects and inspection.
This Presidential Decree revoked the Presidential Decree 63/16 and all the incompatible legislation, being its main purposes (i) to modify the criteria and proceedings related with these activities, becoming clearer and more transparent and (ii) to promote more celerity on the administrative proceedings, responding to actual Angolan economic challenges.
The main modifications refer to the Registry Titles, that now are valid for five years and may be renewed for identical period (previously, the validity period was of ten years) and to economic and financial capacity’s reference values.
With this new regulation, it is possible to understand that the Angolan Government sees the Construction sector as one of the cornerstones of country’s development, contributing to the reconstruction and evolution of the Angolan economy.
Economy’s diversification and Angolan companies’ capacitation and consolidation are one of President João Lourenço main objectives, creating more jobs and consequently, better living conditions to the population.
New Measures for Angola’s Mining Sector
Published in furtherafrica.com
On the 26th March 2020, was approved the Presidential Decree number 143/20, that establishes the new Governance model of the mining sector in Angola.
Considering the change of paradigm occurred in the sector over the last few years, there was a need for the Angolan State to create a new robust and stable regulatory model adapted to the new reality.
This law was conceived with the purpose of being an essential instrument to allow the mining sector to be a viable alternative and a way out of the current crisis in the country, namely by diversifying the sources of tax revenue. It also permits the increase of the country’s foreign exchange resources.
Angola has a great mining potential which, if well managed, could in the long term be a necessary industrial alternative for the country’s development considering the industry itself as well as the various production chains brought by the prospecting, production, manufacturing, and marketing of the products.
The Executive focus leans in placing the extracting mining industry as an alternative to petroleum.
The new legislation diminished the direct presence of the State (through the minimum intervention principle) at the mining economical activity and optimizing the role of the private agents. The focus of the Ministry for Mineral Resources, Petroleum, and Gas is now restricted to a strategical orientation function, allowing the state companies to focus more on their corporate object. Alongside these measures, the law also established the separation and the distinction of the administrative activities and the corporate activities of the bodies of the State’s indirect administration on the mining sector.
Therefore, the Mining Sector Governance Model Institutions are:
- President of the Republic;
- Ministry for Mineral Resources, Petroleum, and Gas – with the mission of coordinate, supervise, and control the activities of the sector, as well as guarantee the long term management of the national mineral resources;
- Ministry of Finance – with the responsibility to exercise the superintendence on the patrimonial and tax components of the activities related to the mining sector, namely the auditing of the accounts;
- Geological Institute of Angola – responsible for collection and management of the geological information of the State;
- National Agency of Mineral Resources – with the purpose of assuring the planning, preparation, and launching of the mining concessions for the market, e. to negotiate and manage contracts;
- Endiama – with a focus on their corporate object (Diamond extracting company);
- Sodiam – keeps the diamonds’ commercialization function and assures the optimization of the implementation of the new policy of diamonds’ sales, as well as the operationalization of the Diamonds Exchange.
The strategy of the Government to the sector has 23 projects, 5 related with diamonds, 4 with gold, two with iron, two with phosphates, one with copper, and nine with ornamental stones. The exact value of each project is only known after the approval.
One of the more prominent examples is the mining investment project for the exploration of the elements existing on the rare fields by the Ozango Mineiras S.A., established by the Presidential Decree number 59/20, of April 21. The approved value of the investment is equivalent in AKZ to 131 million USD. The exploration and assessment area is located between the municipalities of Caála, Longonjo, and Ukuma, Huambo Province.
In the same trail of this project, there are other projects already approved by the Executive, specifically:
- The memorandum of understanding signed between Sodiam E.P. and the south-African company Blue Glacier that intends to install a polishing plant in Saurimo Development Pole (Lunda Sul), where it plans to invest 36 million USD in the first three years;
- The agreement established between Sodiam, in partnership with Endiama, and the Turkish company Tosyali Holding that will consist of a Lapping Factory also in the Saurimo Pole;
- Tosyali Holding also signed other mining investment contracts regarding a steelmaking project located in Kassing, Huíla Province which was inoperant since the ’70s;
- Other leading multinational companies such as the Russian Alrosa, which has initialed an agreement with Endiama for the prospection of diamonds, and the British based AngloAmerican already announced investments in this field.
Considering that the most important copper and cobalt mines in the entire world are situated in the Copperbelt Region, covering Angola, Zambia, Congo D.R., and Zimbabwe, the investment in this market becomes very attractive to the players with interests in this sector, catapulting Angola to a preferential position allowing the country to attract foreign investments in the next few years.






