Corporate Income Tax Return Modelo 1

Transcription

1 Corporate Income Tax Return Modelo 1 Luanda, 11th April 2019 PwC s Academy Angola

2 Corporate Income Tax Return Modelo 1 From filing to declarative obligations Objective Endow participants with best practices for tax computation. Program 1. Taxable income computation: Costs not deductible Exempt income Changes in equity Amortization Provisions 2. Taxable amount computation: Taxable profit Reported tax losses Tax benefits Audience Directors and personnel from the fiscal, legal and accounting and finance departments of oil companies.. 4. Other considerations: Legal Regime of Invoices and Equivalent Documents (LRIED) Patronage Law Presentation and debate of structured case studies in connection with the lectured topics and discussion of the main practical issues. 3. Tax computation: Normal/reduced tax rate Deductions from assessed tax Provisional tax payments on sales and services bookkeeping and deadlines Timetable: 08h30-17h30 Duration: 8 hours Price*: 260,000 AOA Includes: welcome coffee, coffee-break, lunch and PwC s Training Certification Sign up at: or send an to: academy.pwc@ao.pwc.com *Our fees are fixed in USD and billed in Kwanzas (AOA). The exchange rate prevailing on the day of the invoice, from USD to AOA, will be based on the average rate of Banco Nacional de Angola added 2%. We reserve the right to carry out an exchange rate correction by issuing an additional invoice with the difference between the amount in AOA at the date of the actual payment of the invoice and the amount at the date of issuance of the invoice in case of the depreciation of the AOA against USD due to the exchange rate used at the time of issue.

3 Trainers Team Cristina Teixeira Director Cristina holds a degree in Accounting and Administration, offered by Instituto Superior de Contabilidade e Administração de Lisboa (ISCAL), field: Taxation. She is a registered tax expert of the Association Taxation Technicians (ATT), of the United Kingdom. Cristina has been part of PwC Angola taxation department experts since 2010, having developed various projects for tax consultancy projects, restructuring, due diligence, compliance with taxation obligations, provision of support on audit of tax and tax trainings for clients. Cristina has vast experience on permanent/ongoing tax consultancy of clients with activities in the retail, construction, media, technology and transport industries. Being that, in these last years, Cristina has developed her professional experience, foremost, in the Oil & Gas sector in Angola, providing services primarily to oil exploration and production companies (upstream), as well as the service providers in the industry. Myline Dias Senior Myline has been part of PwC tax department since December Throughout her career in taxation, Myline has developed in-depth knowhow and gained vast experience in different sectors, including but not limited to: the provision of services in the Oil & Gas industry. Myline s areas of specialization are petroleum income tax, consultancy and compliance with direct taxes, drafting of corporate income tax return, audit of tax and personal income tax. Stephen Montellano Stephen has a degree in Accounting and Finance offered by the University of Baylor, in Stephen is a Certified Professional Accountant (CPA) in Texas, USA. Stephen is a Tax in the Oil & Gas department at PwC Angola. He has more than six years experience in public accounting, having served varied clients ranging from big multinational companies to private enterprises of the energy sector (oil & gas, pipeline transport, drilling e oilfield services), Fabrication and Technology. Prior to joining the tax practice in PwC Angola, he worked at PwC Houston, Texas and served varied multinational clients in áreas related with the Accounting of Income and Domestic Tax planning.

4 Trainers Team Emanuel André Emanuel André joined PwC Angola in 2013, being currently a in the Tax Consultancy Department. He holds a degree in Management and Business Administration, Accounting and Taxation specialty, by the Economic and ial Science of Angola Methodist University. He is currently attending a post-graduate degree in Taxation from the Faculty of Law of Catholic University of Portugal. He has experience in assisting clients from different sectors, national and international, in matters related to compliance with all tax obligations, due diligence, analysis of tax implications on different transactions, operations, products and services. He has significant experience in customer support in tax inspection processes. He is an official registered accountant in Angola. Amaury de Nettancourt Amaury de Nettancourt has 5 years experience with PwC Africa Francosaxones and 2 years with PwC Angola, being currently a in the Tax Consultancy Department. Amaury has a Masters II Degree in International Commercial Law by the University of Paris Dauphine, Paris and an LLM in Energy Law offered by City University, London.

5 Contacts Informations PwC s Academy Luanda Tel: academy.pwc@ao.pwc.com Luanda PricewaterhouseCoopers Edifício Presidente, Largo 17 de Setembro, nº 3, 1º andar - Sala 137 Luanda- República de Angola Visite-nos nas redes sociais PwC Angola All rights reserved. In this document PwC refers to PricewaterhouseCoopers (Angola) which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.