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Presidential Legislative Decree No. 6/24 establishing the Added Value Tax Regime applicable to the activities of prospecting, research, evaluation, development, production, treatment, storage, transportation and sale of gaseous hydrocarbons, including condensates and liquids extracted from natural gas, as well as the activities of construction, operation and maintenance of infrastructures and facilities related to these, in land or sea areas, carried out under the Service Contract with Risk of the New Gas Consortium Concession Area.

Country
Angola
Type of law
Legislation
Source
FAO , FAOLEX
Abstract
This Presidential Legislative Decree establishes the Added Value Tax Regime applicable to the activities of prospecting, research, evaluation, development, production, treatment, storage, transportation and sale of gaseous hydrocarbons, including condensates and liquids extracted from natural gas, as well as the activities of construction, operation and maintenance of infrastructures and facilities related to these, in land or sea areas, carried out under the Service Contract with Risk of the New Gas Consortium Concession Area. It applies to Petroleum Investment Companies carrying out the aforementioned activities.
Attached files
http://faolex.fao.org/docs/pdf/ang228208.pdf
Web site
https://www.legis-palop.org
Date of text
Entry into force notes
This Presidential Legislative Decree enters into force on the day of its publication.
Repealed
No
Serial Imprint
Diário da República, I Série, No. 95, 22 May 2024.
Source language

English

Legislation Amendment
No
Original title
Decreto Legislativo Presidencial n.º 6/24: Estabelece o Regime Fiscal do Imposto sobre o Valor Acrescentado aplicável às actividades de prospecção, pesquisa, avaliação, desenvolvimento, produção, tratamento, armazenamento, transporte e venda de hidrocarbonetos gasosos, incluindo condensados e líquidos extraídos do gás natural, bem como às actividades de construção, operação e manutenção de infra-estruturas e instalações conexas com aquelas, em zonas terrestres ou marítimas, exercidas ao abrigo do Contrato de Serviços com Risco da Área de Concessão do Novo Consórcio de Gás.