The Succession Transmission of Tax Debts in Huambo: A Legal-Practical Analysis in Light of the General Tax Code

Abstract

The present article examines the hereditary transmission of tax debts in Huambo, analysing, from a practical and legal perspective, how the tax obligations left by a deceased person become binding on their successors, in light of the General Tax Code. The study sought to understand the position of heirs regarding unpaid debts and to identify their responsibilities concerning the assets they receive, with emphasis on the legal foundations supporting tax succession, particularly Article 42 of the General Tax Code and related provisions of the Civil Code.

This research follows a juridical-descriptive, qualitative and exploratory approach, using documentary analysis of tax enforcement files, interviews with lawyers and lecturers, and questionnaires applied to heirs. An intentional sample of 32 participants was selected, ensuring depth and analytical rigour.The results show that compliance with tax obligations is essential for securing revenue intended for the public interest and that, upon the taxpayer’s death, both rights and obligations are transferred to successors, who are liable in proportion to the inheritance received. The study further observed that the Tax Administration recognises heirs as legitimate subjects responsible for settling the deceased’s tax debts. Despite the coherence of the legal framework, practical challenges persist, requiring greater standardisation of procedures and adequate legal guidance, highlighting the need to align legal theory with administrative practice in the context of Huambo.