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13.5. Interest and Penalties

Late Return Filing

Failure to file a tax return by the due date will result in a penalty equal to 15% of the tax due up to a maximum penalty of ANG 2,500.

Late Tax Payment

Late tax payments will result in a penalty equal to 15% of the tax due up to a maximum penalty of ANG 2,500.

Filing of an Incorrect Return

If an incorrect tax return is filed, a penalty equal to 100% of any additionally assessed amount will be imposed.