Angola’s requirement that newly incorporated companies appoint a certified accountant before activating their Tax Identification Number (NIF) has moved from policy announcement to operational implementation, forming part of the General Tax Administration’s (AGT) broader effort to strengthen tax compliance and professional accountability.
According to the AGT’s notice from 20 August 2025, newly registered companies are placed in a state of tax inactivity until they are able to carry out their statutory purposes. The notice states that activation of the NIF requires the appointment of an accountant duly registered with the Order of Accountants and Accounting Experts of Angola (OCPCA).
The August 2025 notice explains that the measure is intended to promote tax compliance, ensure that tax declarations and obligations are fulfilled with technical rigor and professional responsibility, and address the significant number of companies that fail to comply with their reporting and tax obligations after incorporation.
The AGT further stated that companies remain free to choose their accountant, provided that the professional is registered with the OCPCA. The relationship is formalized through the Taxpayer Portal using a validation mechanism that confirms the link between the company and the accountant. Once the relationship has been validated, the accountant is authorized to perform tax-related acts on behalf of the company, including submitting tax returns, updating registration information, processing tax assessments, and reactivating suspended NIFs.
Subsequent AGT guidance indicates that the authority is also strengthening oversight of the accounting profession itself. In its announcement on 1 June 2026, the AGT informed accountants and accounting experts that only professionals with valid OCPCA registration, duly registered in AGT systems and compliant with their own tax filing obligations, would be permitted to perform functions on the Taxpayer Portal from 10 July 2026 onwards.
The June 2026 notice further warns that accountants who fail to regularize their tax situation may face suspension of the activity of their NIF pursuant to Articles 13 and 15 of the Legal Regime of the Tax Identification Number, approved by Presidential Decree No. 245/21 of 4 October, as amended by Presidential Decree No. 87/25 of 22 April.
Taken together, the two AGT notices demonstrate a coordinated compliance strategy. The August 2025 measure introduced mandatory linkage between newly registered companies and OCPCA-certified accountants as a condition for NIF activation, while the June 2026 notice reinforced that only accountants who are themselves compliant with professional registration and tax obligations may exercise tax functions through the AGT’s electronic systems. The combined effect is to place certified accountants at the centre of corporate tax compliance while strengthening oversight of the professionals responsible for fulfilling those obligations.
