Luanda - The normal payment deadline for Motor Vehicle Tax (IVM), for the year 2023, which begins on January 1st of each year, ends this Sunday, the last day of June, according to the General Tax Administration (AGT).
Given this situation, motor vehicle owners who have not yet made payment by the end of the 28th of this month (Friday) will be able to use AGT's digital channels to pay this annual tax by the 30th.
However, failure to comply with this deadline will result in the imposition of a fine of 25% of the tax amount and other legal additions, depending on each case.
In a universe of 668 thousand and 846 motor vehicles registered in the AGT base, it is expected to collect 5.4 billion kwanzas with the payment of the IVM, which represents an increase of one billion (22%), compared to the amount collected in the period referring to the year 2022.
Of the total registered vehicles, 176 are aircraft, 2,851 vessels, 604,429 motorcycles and 72,263 cars, including light and heavy vehicles.
The value of the IVM varies depending on the type of vehicle in question, and for light cars, mopeds, motorcycles, tricycles and quadricycles and trams, the criterion is the engine capacity/power (cc/kw).
For heavy vehicles, the value varies depending on the gross weight (kg), while for aircraft, the maximum authorized take-off weight (kg).
For vessels, the engine propulsion (hp) and gross tonnage.
On the other hand, the IVM also covers all vehicles that are stopped, as long as they are registered and registered in Angola.
Motor Vehicle Tax is an annual contribution that all owners or possessors of motor vehicles have to pay to the State, based on Law nº 24/20, of 13 July, a diploma that abolishes the previous circulation tax.
However, the State, local authorities, political parties, diplomatic and consular missions, in case of reciprocity of treatment, international organizations, vehicles adapted for people with physical disabilities and tractors intended for work are exempt from paying the IVM. agricultural. ML/QCB/DOJ