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.