Application for the Cancellation of Business Establishment – Legal Entity (company or organization)

---

How to apply

Target Groups and Application Eligibility：

Legal entities (companies or associations) that carry out any commercial or industrial activity in Macau and intend to cease one or all of their activities.

Application Approach：

Application should be made by the applicant in person, or by an authorized person.

Required Document：

1. Business Tax – M/1 – “New Registration/Amendment Form” (must be submitted in duplicate);
2. Profits Tax Group B – M/1 – “Profits Declaration Form” (must be submitted in duplicate);
3. Salaries Tax Group 1 – M3/M4 – “Name List of Employees/Casual Workers” (must be submitted in duplicate).

Document must be presented：

1. The applicant (individual, or legal representative of the company or the association) shall present the original of his/her identity document, or the relevant certification documents of company or association representative (if the business registration has been completed and this Bureau can check the relevant information through the Legal Affairs Bureau’s online inquiry system, there is no need to submit a business registration certificate);
2. The agent handling the application shall present the original of applicant’s identity document or a power of attorney;
3. The applicant who holds identity document without signature shall apply in person.

Time Needed：

Within 15 days after the date of the cancellation of business establishment.

---

Service location and office hours

 Application Location：

1. The “Finanças” Building－Tax Services Centre:
   Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Macao Government Services Centre－Taxation:
   52 Rua Nova da Areia Preta, Macao.
3. Macao Government Services Centre in Islands－Taxation:
   Third floor, 225 Rua de Coimbra, Taipa.

Office Hours：

Monday to Friday: 09:00 – 18:00
Closed on weekends and public holidays

---

Time required for processing

Please refer to the FSB’s Performance Pledge.

---

Remark / Guidance notes

1. Business operation should be discontinued from the following month since the cancellation of the registration has been made; in case of a notice is made beyond the above-mentioned period, the business operation should be discontinued from the following month since the date the Financial Services Bureau has received such a notice;
2. Application can be made in writing in case some of the shareholders are unable to contact for the above-mentioned declaration;
3. In the case of a business establishment has been closed for 6 months consecutively, the Financial Services Bureau will cancel its registration;
4. Business can be suspended for 3 years the longest, and the suspension can be extended once for the same period (the suspension of business must be registered with the Commerce and Movable Property Registry).

Penalties:

Failure to submit the declaration, a fine of MOP200 to MOP100,000 will be incurred.

---