Accountants and licensed customs brokers will now be required to submit an annual Group B Personal Income Tax (IRT) return, even if they earned no income during the year or are employed by a company. The measure applies retroactively to 2025, meaning that all affected professionals could face fines.
“Why only us and not taxi drivers?” questioned Cristina Silvestre, President of the Order of Accountants.
Self-employed accountants and licensed customs brokers must update their tax registration records by the end of June, even if they are salaried employees. They must also submit their 2025 Group B income tax return by 11 July. Failure to do so will result in the suspension of their Tax Identification Number (NIF), effectively preventing them from practising their profession.
The notice issued by the General Tax Administration (AGT) on 1 June triggered widespread concern among accountants and customs brokers due to its implications.
What came as the biggest shock was the announcement that professionals would automatically face fines because the 2025 income tax returns would be submitted after the legal deadline. This was revealed by Leandro Cruz during an information session organised on Tuesday by the Order of Accountants and Accounting Experts of Angola.
“This cannot be right. It makes no sense to communicate such a requirement after the deadline has already passed. This notice should have been published last year. They kept postponing the matter, and now there cannot suddenly be penalties,” responded Cristina Silvestre.
Accountants are challenging the collection of retroactive penalties, arguing that this is a new requirement that is not provided for in the Personal Income Tax Code. They maintain that the obligation to submit Group B income tax returns should only take effect from 2026 onwards.
Leandro Cruz stated that he would raise the matter with the AGT for internal review, although he gave no assurances that the fines would be waived.
The episode has been described by critics as a case of the AGT being “caught off guard” in public.
Source: Expansão
