António Rafael examines the challenges of using Artificial Intelligence in tax inspections

António Rafael has authored an opinion article published in the 16 October edition of Jornal Expansão, entitled “Retrospective Tax Inspections and the Adoption of Artificial Intelligence”, in which he examines the challenges and risks associated with the increasing use of Artificial Intelligence (AI) tools in tax inspection procedures in Angola.

In the article, the lawyer discusses the intensification of inspection activities by the Tax Authority, particularly in relation to previous tax years, and the use of technological tools to identify risk profiles and potential tax irregularities. While acknowledging the benefits of digitalisation and the automation of these processes, he warns of the limitations of AI when analysing economic and tax transactions that require a contextual assessment.

“I am not opposed to new AI tools, but I strongly advocate for constant human oversight,” António Rafael emphasises, arguing that technology should serve as a supporting tool for tax inspections rather than replacing the expertise and analytical judgement of tax officials.

The lawyer also highlights the risk that excessive reliance on automated tools could lead to an increase in tax disputes, particularly when potential irregularities are identified that could otherwise be clarified through a more thorough human assessment. Examples include intermediary transactions, VAT-related matters and discrepancies arising from tax declarations.

In his analysis, António Rafael advocates for a balanced approach that reconciles the Tax Authority's objectives of improving efficiency and combating tax fraud and evasion with the protection of taxpayers' rights and respect for the principles of proportionality and legal certainty.

The article reinforces the importance of human oversight in the digital transformation of the Tax Authority, ensuring that technological innovation contributes to more effective, rigorous and fair tax inspections.

Read the full article (available only in Portuguese).