Sónia Martins Reis has written an article on VAT on medical and health services for the University of Lisbon Faculty of Law's Angolan Legislation and Case Law Magazine.
In the article, Sónia, who is of counsel in PLMJ's Tax practice, looks at the VAT treatment of medical and health care services in Angola. She reflects on the Angolan legislature's decision to exclude activities that are strictly related to medical and health care services from the scope of the VAT exemption for medical and health care services. She also seeks to clarify whether medical services for aesthetic purposes are covered by the VAT exemption.
Read the article (in Portuguese) here.