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BOLETIM

MENSAL DO IVA
ABRIL 2020
BOLETIM MENSAL
DO IVA ABRIL 2020
ÍNDICE
 
  
 
    

 


 
  

AGT www.agt.minfin.gov.ao | info.agt@minfin.gov.ao


portaldocontribuinte.minfin.gov.ao | agt.callcenter@minfin.gov.ao Juntos Somos Mais Fortes
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BOLETIM MENSALDO IVA | MARÇO 2020

1. DECLARAÇÕES  Š†€ƒ  ƒ†€ † ‰ ‹†  †ƒ„ ‡ƒ˜ „ ƒ „†ƒ‚


 „Œ€†‰ƒ†„‡€† †Ž•„„Œ…­†„Ž‘
DE INÍCIO DE ’“

 ”„’

  ‚ ”„’ •
   
 ’
ACTIVIDADE - 
‡‚
‡‚ –—
•˜
REGIME GERAL
„…ƒ‰†‰‚‡ ‡†Š˜ƒ †…ˆ†‹ƒ„‰ ƒ
 ­€‚ƒ„­„…†‡††„ ƒ††ˆ 
ƒˆ †™ƒ€‹†€‚‡ƒ  „ˆƒ‰‰ƒ†Œ…ƒ†€Ž‘
„‰†Š†ƒ ‹­„ƒ‡ƒ‰ ­Œ­‰„­‰„‡ ­ƒ„‰ƒ
ŠŠ’“
™”„’•Œ
 ‹­…‹ †€ ­Œ†Ž‘ƒƒ‚‰ƒ„ ‹­„

 

‡‚ ”„’ ‚•
 
†ƒŒ…†Œ…‰ƒ‡ƒ…ˆ† †­Š†…‰†ƒ

 ’
 
–—
•˜
…’„†‰ ­ƒ “

2. DECLARAÇÕES
  
    

      
MENSAIS (MODELO  

7) - REGIME GERAL 


   
 ­ €‚ƒ 
”Œ†‰ƒ†ƒ ­‹†Ž‘ƒ„Œ…­„„‘ƒ†„‡€† †Ž•„
…ƒ€ƒ
‚„…’„ ‹­„ƒŒ„Œ…†Œ…‰ƒ „… ‚
 €‚ 
ƒ ‰–… ƒ  ‡€† †Ž•„ „Œ…­†„‚  €†­Š† †
‡‚ 
    
…‰†ƒ…’„†‰ ­ƒ ‚ƒ—Œ‡ƒ  „ˆƒ‰†   
‡€† †Ž•„ ‡­†„€‡ ƒ‰­‡†…‰‚€Š†‰ƒ

    
†„„­… ƒ ‹ †Œ  ‡Œ…ˆ ­…‰ƒ †„ ƒ ­‹†Ž•„
‡€† †­Š†„ˆ† † ˆ ‰ 
  Š 
 €‹Œ   

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BOLETIM MENSALDO IVA | MARÇO 2020

…  …ƒ„ ‡ƒ…ˆ† †­Šƒ„ ‡ƒ… ƒ …’„  † Žƒ‚  Š†€ƒ  ƒ†€ † ‰ ‹†  †ƒ„ ‡ƒ˜ „ ƒ „†ƒ‚
 ‹­„ƒŒ„Œ…‡ „‡­…‰ƒ†‰šŠ€† ‡­†  „Œ€†‰ƒ†„‡€† †Ž•„„Œ…­†„Ž‘
†  ‡†††“ Š’“
 ”„’

 
‡‚

 ”„’
  • Œ
„ „†‰„€­—Œ­†ƒ„‰‘ƒˆ†‹ƒ„‚„‘ƒ†  ’
 ‡‚
‡‚ –—
Œ
… ‡ ††‰Ž‘ƒ†—Œ­ˆ†˜­„‡†€­™†Ž‘ƒ‚ˆ† † •˜’ƒ„—Œ†­„‚‡ ‡†˜ƒ †…ˆ†‹ƒ„‰ ƒ
†„„‹Œ †  † „Œ† ‰ †† ‰ƒ„ ‡ƒ˜ „ ƒ „†ƒ‚ ƒˆ †™ƒ€‹†€‚‡ƒ  „ˆƒ‰‰ƒ†Œ…ƒ†€Ž‘
†‰ƒ ˆ€† Š­† Šƒ€Œ‰› ­† ‡ƒ… †„ Š­†„ ˆ‰†€ ’“œ‚ ”„’‡‚
”
Œ
­™†Ž•„ €‹†­„‚ ƒŒ ˆƒ   ‡Œ „ƒ †ƒ„ …‡†‰­„…ƒ„   
™”„’
  •’
‡ƒ ‡­Šƒ„ˆ Š­„ƒ„‰†€­“ ‡‚
”
 
™–—
•˜’˜­‡†‰ƒˆƒ 
‰ ‹† †ˆ‰†„
3. DECLARAÇÕES 

TRIMESTRAIS
(REGIME    

†
‡‚ 
    

TRANSITÓRIO) 

š›  
Š’Š’Š

Š’’ Š’

ƒ…’„ ­€‚ ‹­„ƒŒ„Œ…†Œ…‰ƒ ˆ   Š’’

‰ƒ ‰–… ƒ  ‡ƒ‰ ­Œ­‰„ ­‰„‡ ­ƒ„ ‰ƒ  ‹­… 


   ’ŠŠ’

 †‰„­œ ­ƒ‚ …  €†Ž‘ƒ †ƒ …’„ †‰ ­ƒ ‚ „†‰ƒ › 



  Š’
‰—Œ† †ƒ„ ‰„  ‹­… Œ… ƒ†€   ’
‡ƒ‰ ­Œ­‰„‚ ƒ„ —Œ†­„   „Œ… †… †
‡€† †Ž‘ƒ ­…„ †€ €†­Š†…‰†ƒˆ šƒƒ
 ­Œ†Ž‘ƒƒˆ ­…­ ƒ ­…„ žŸžŸ ¡†‰­ ƒ‚
Š ­ ƒ † Žƒ
‚‡ƒ  „ˆƒ‰‰ƒ†Œ…‹ †Œ
‡Œ…ˆ ­…‰ƒ
AGT www.agt.minfin.gov.ao | info.agt@minfin.gov.ao
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BOLETIM MENSALDO IVA | MARÇO 2020

4. IVA NA … …ƒ„‹ †­„‚ ‹­„ƒŒ„Œ…ƒ†€†  ‡
††Ž‘ƒ … „  Ž‘   Š ’
IMPORTAÇÃO “œ‚
”„’•
 
Œ

 ”„’
 

‚’
„„…„…ƒˆ šƒƒ‚†‰šŠ€†­…ˆƒ †Ž‘ƒ‚˜ƒ­ 
  •–—
•˜’ ˆ „‰†‰ƒ
†  ‡††ƒ ƒ ƒ†€  Ž‘    ’ Œ…‡ „‡­…ƒ €†­Š†…‰†ƒ…’„†‰
“ •”„’‡‚ 
 ‡‚
Œ  ­ƒ ‚†­‰††„„­…“
  ”„’‡‚
”
 
  

 
•–—
•˜’…‰ƒ„ … €†Ž‘ƒ†ƒƒ†€†  ‡††Ž‘ƒƒ„­…ˆƒ„ƒ„
… €†Ž‘ƒ†ƒ…’„†‰ ­ƒ “ ‰‘ƒˆ ƒ€š˜ ƒ„‚ƒ­…ˆƒ„ƒ—Œ…†­„‡ƒ‰ ­Œ­
ˆ† † ƒ ‚ ‡ƒ… Œ…† †¢†  ˆ† ­‡­ˆ†Ž‘ƒ 
—Œ†† ‡­††‰šŠ€†­…ˆƒ †Ž‘ƒ¢ˆ€­‡† ’
†ˆ€ƒ† †‰†…‰ƒƒŠƒ€Œ…­…ˆƒ †Ž•„
 „Œ€†‰ †„  „ ­Ž•„ ­…ˆƒ„†„ ˆ€ƒ ‡ ƒ
 „­‰‡­†€—Œ­‰„­Œ­ƒ„†ƒ‡†€†…­†‚
5. DESPESAS
‡ƒ…ƒ…­†ˆ Š‰­Š†ˆ† †‡ƒ‰ †ˆ†‰…­† FISCAIS
†›žš Š’ˆ ­‰‡­ˆ†€…‰ˆ€ƒ‡ ­ƒ˜­„‡†€ƒ
 ‰† ­…ˆƒ †Ž‘ƒ ‡ƒ‰‡­ƒ †„ …ˆ „†„ —Œ „ˆ„†˜­„‡†€…„‚ „Œ€†‰†„
­‡†…„ † ­…ˆƒ †Ž‘ƒ  —Œ­ˆ†…‰ƒ„  ­„‰Ž•„† ­Œš†„ˆƒ ˜ƒ Ž††„­„ˆƒ„­Ž•„ƒ
…† ­†ˆ ­…†—Œ‡ƒ‰‡ƒ  …ˆ† ††ˆ ƒŒŽ‘ƒƒ„ ‚†‰šŠ€†­…ˆƒ †Ž‘ƒ‚˜ƒ­Ž‘
£¤ˆ ƒŒƒ„ ˜ ­ƒ„‰ƒ‡ ƒ „­‰‡­†€‰“º Š’“
”„’
 

ž¥¦‚¤¡†‰­ ƒ‚„‰ƒ—Œ‚††††§› ‡‚ ”„’  
 

 
˜ƒ †… †Œƒ ­™†ƒ„ Œ… ƒ†€  Ž‘    

 ‡‚

 –—
•˜’…†­„
’“ ”„’ 
 ”„’  …  €†Ž‘ƒ †ƒ …’„ †‰ ­ƒ  “ Š 
•
   
‡‚
  
    
   ’˜

 Ž—
•˜

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portaldocontribuinte.minfin.gov.ao | agt.callcenter@minfin.gov.ao Juntos Somos Mais Fortes
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BOLETIM MENSALDO IVA | MARÇO 2020

6. SOFTWARE E GRÁFICAS
„…’„‚ †…‰ ††ˆ­ƒ„‡ ­˜­‡†Ž‘ƒ„ƒ˜¨† „‚ƒ„—Œ†­„§›˜ƒ †…‡ ­˜­‡†ƒ„‚Š‚
‡ƒ‰­‰Œ†……‡ ­˜­‡†Ž‘ƒ‚„‰ƒ—Œ‰‘ƒ©ƒŒŠ—Œ†€—Œ  §­Ž‘ƒˆƒ ‡Œ…ˆ ­…‰ƒƒ„ —Œ­„­ƒ„…š‰­
…ƒ„ˆ Š­„ƒ„‰ƒ­ˆ€ƒ…†€‹†€—Œ­‰„­Œ­†ƒ ­‹†ƒ ­†‡ ­˜­‡†Ž‘ƒ„­„…†„˜†‡Œ †Ž‘ƒ“

… …ƒ„‡Œ…Œ€†­Šƒ„‚††ƒ…ƒ…‰ƒ§›˜ƒ †…
‡ ­˜­‡†ƒ„Œ…ƒ†€Š„ƒ˜¨† „“ €
…  …ƒ„  ‡Œ…ˆ ­…‰ƒ Šƒ€Œ‰› ­ƒ † †
‡‚ 
    
ƒ ­‹†Ž‘ƒˆ†‹†…‰ƒ‚Š ­˜­‡ƒŒ„—Œ‰ƒ…’„ € ‰—    
 ­€ƒ„‡ƒ‰ ­Œ­‰„ƒ ‹­…‹ †€˜ƒ †…
Ÿ‰
   
…†­„ ‡Œ…ˆ ­ƒ „ ‡ƒ…ˆ† †­Š†…‰ †ƒ„
‹‚ 
 
‡ƒ‰ ­Œ­‰„ƒ ‹­… †‰„­œ ­ƒ‡ƒ…Œ…††¢†
¡  
‚

‡Œ…ˆ ­…‰ƒ“

ž¦¤žžž Ÿª‚«¦
¤£««¦ªž¦‚ª
ª«Ÿ¦£ž« £‚ŸŸ  ¤¤ª£ ª ‚ŸŸ
Ÿ£ž¦ž£‚ŸŸ
  
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««ŸŸ‚ 
¦žŸžž¤‚ŸŸ  ¤   ªŸ‚ŸŸ
ž  Ÿ«Ÿ¦ªŸ‚ŸŸ ª«ª«¦‚ŸŸ › 

 
š› 
 
 ˆ 

  


   


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7. REEMBOLSOS ˆ† † —Œ ƒ„ ‡ƒ‰ ­Œ­‰„ ˆƒ„„†… „ƒ€­‡­†  ƒ
 …ƒ€„ƒ‚ˆ­ƒ„˜ƒ †…„Œ„ˆ‰„ƒ„‚Š‰ƒƒ„
‡ƒ‰ ­Œ­‰„ ‹Œ€† ­™† †˜†€†…­†„§Œ‰ƒƒ
„ ˆ šƒƒ ˜ƒ †…  ‹­„†ƒ„ Œ… ƒ†€  Ÿ
ˆ† †…‰ƒ  …ƒ€„ƒ„‚   ˆ­ƒ„
ˆ­ƒ„ …ƒ€„ƒ„‚‡ƒ  „ˆƒ‰‰ƒ†ƒ…ƒ‰†‰
‡ƒ‰­‰Œ†……†‰›€­„“
…Ž‘’“‡‚ ’ 

”„’ ‚•
  
’•
 
–—
•˜’ƒ„—Œ†­„ˆ­ƒ˜ƒ­˜ ­ƒ
ˆ†‹ƒˆƒ ‡ ­˜­‡†ƒ‡ ­ƒ˜­„‡†€‚ˆ ˜†™‰ƒŒ…
8. CONTRIBUINTES
ƒ†€Ž‘Š’“’ COM BOAS

‡‚ ”„’‡‚ 
 ‡‚

‡‚ ’
 

–—
•˜’ PRATICAS EM SEDE
… …ƒ„ˆ ‡‰Œ†­„ ˆ „‰†…‡ †ƒ
ƒ†€ …ƒ€„ƒ„„ƒ€­‡­†ƒ„“
DO IVA
ƒ… † ‰ †† … Š­‹ƒ  ƒ œ­‹ƒ ƒ …ˆƒ„ƒ
†„—Œ’‰‡­†‚ˆ­ƒ„˜ƒ †…­‰˜ ­ƒ„ˆƒ ‰‘ƒ
ƒ ƒ†€ƒ ‡ „‡‰†ƒ 
‚„Œ ‹­ †…Œ…
‡Œ…ˆ ­ …‡ƒ…ƒ„ —Œ­„­ƒ„…š‰­…ƒ„ˆ Š­„ƒ„‰†€­
‡ƒ‰§Œ‰ƒ‰ƒŠƒ„ˆ ƒ‡­…‰ƒ„—Œ„…ƒ„ †…
   „†˜­†‰„‰‘ƒ„œˆ† †ƒ„„Œ§­ƒ„ˆ†„„­Šƒ„‚…†„
†
‡‚ 
   †……ˆ† ††ˆ œˆ ­†…­‰­„ †Ž‘ƒ­„‡†€‚„
€     †‡†‰ƒ„†Š ‰ŸŸ¬€ œ‰­‡†ƒ­…ˆƒ„ƒ
€‚ˆ
   
†„„Œ†„ƒ ­‹†Ž•„‡€† †­Š†„ˆ ­œ­‡†„“ƒ…ƒ
…­†­‰‡‰­Šƒ†ƒ‡Œ…ˆ ­…‰ƒŠƒ€Œ‰› ­ƒ‚

‰   
‡ƒ‰˜ƒ … ‡ƒ…‰†…†„…€©ƒ „ˆ ›­‡†„­‰ 
¡ 
‚Ÿ   ‰†‡­ƒ‰†­„‚  ­…„ †€…‰ „ › ˆŒ€­‡†† Œ…†
¡ ‰   €­„†ƒ„„Œ§­ƒ„ˆ†„„­Šƒ„—Œ„ˆ†Œ†…ˆ€†„
  ‰ …€©ƒ „ˆ ›­‡†„… €†Ž‘ƒ†ƒ‡Œ…ˆ ­…‰ƒ†„

Ÿ   „Œ†„ƒ ­‹†Ž•„…„“

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­ ‹ ›
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£¤ŸŸª£ž¦±““ “²‚
£¤ŸŸŸŸŸ«¤“±‚
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£¤ŸŸŸ ´ £

£¤ Ÿžª¤ ‚
£¤ Ÿª££¡ µ ¡‚“
£¤ Ÿ¤£žž£¶‚
£¤ Ÿ¤«¦«““‚“
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‘ƒ‡ƒ‰…ˆ€†ƒ„ƒ„‡ƒ‰ ­Œ­‰„—Œ‡Œ…ˆ ­ †…‡ƒ…ƒ„ —Œ­„­ƒ„—Œ„„‹Œ…®
Œ…­„„‘ƒ†„ ’„–€­…†„‡€† †Ž•„ …ƒ€ƒ
‰ ƒƒˆ †™ƒ€‹†€¯
‰ ‹†ƒ€­—Œ­†ƒ‰ ƒƒˆ †™ƒ€‹†€‰†„ ’„–€­…†„‡€† †Ž•„¯
Œ…­„„‘ƒƒ˜­‡©­ ƒ‰ ƒƒˆ †™ƒ€‹†€‰ƒ„–€­…ƒ„ ’„…„„¯
‰¢­„’‰‡­†šŠ­†„¯
‘ƒ †€­™†Ž‘ƒŒŽ•„­‰Š­†„ƒ‰†„–€­…†„ ’„‡€† †Ž•„¯
‘ƒ „­ƒ­‰˜ ­ƒ‰‰©Œ…ˆ­ƒ …ƒ€„ƒ‚ˆƒ ­‰‡Œ…ˆ ­…‰ƒƒ„
 —Œ­„­ƒ„ˆ† †ƒ˜­ƒ‚—Œ†‰ƒ†ˆ€­‡›Š€‚‰ƒ„–€­…ƒ„ ’„…„„¯
‘ƒ‡ƒ…­…‰ƒ‰‰©Œ…†­‰˜ †‡Ž‘ƒƒŒ†‰‘ƒ†ˆ€­‡†Ž‘ƒ…Œ€†„
…„‚‰ƒ„–€­…ƒ„ ’„…„„¯
‘ƒ­‰„†Œ †Ž‘ƒˆ ƒ‡„„ƒ¢‡ŒŽ‘ƒ˜­„‡†€‰ƒ„–€­…ƒ„ ’„…„„¯
Š„ˆƒ‰ …ˆ„­Š†…‰°„‰ƒ­˜­‡†Ž•„ ­Œ› ­†„¯
‘ƒ„Œ„­Œ­Ž‘ƒ‡€† †Ž•„‰ƒ„–€­…ƒ„ ’„…„„¯
‘ƒ †ˆŒ †ƒŒ‰­‡†…‰‡ ­ƒ„‰ƒ„–€­…ƒ„ ’„…„„‚‡ƒ…¢‡ˆŽ‘ƒ
†—Œ€„—Œ †€­™†…¢‡€Œ„­Š†…‰ƒˆ †Ž•„­„‰†„—Œ‡ƒ‰˜ …ƒ­ ­ƒ†ŒŽ‘ƒ“

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