Declaration of Business Tax – For Entrepreneur or Company without a Permanent Business Establishment in Macao

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How to apply

Target Groups and Application Eligibility：

Entrepreneurs or companies without any permanent business establishment in Macao, which are employed by local natural persons who are living in Macao SAR or by any entities with permanent business establishment in Macao SAR:

a. Carrying out civil and architectural engineering, or measure and research activities related to such a business activity;
b. Providing services related to the nature of science and technology, including pure consulting or support services.

Application Approach：

Application must be made in person, or by an authorized person.

Required Document：

1. Business Tax – Form M/1 – New Registration/Amendment Form (Must be submitted in duplicate, one of which has to be signature-authenticated.);
2. A copy of the letter of attorney with signature authentication or any other relevant documents (if the declaration of Business Tax is made by using a power of attorney);
3. A copy of the identity document of the signatory of the Form M/1;
4. A copy of local business registration or any other relevant registration documents;
5. A copy of the service contract signed with the natural person or legal entity who is living in Macao SAR, or a copy of the relevant evidential document.

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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: 9:00 – 18:00

Closed on weekends and public holidays

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Remark / Guidance notes

Remarks for natural person or legal entity who is living in Macao SAR:

1. Before any payment to the entrepreneur or company without any permanent business establishment in Macao, the local natural person or legal entity of Macao SAR shall verify if the entrepreneur or company has submitted the Business Tax – Form M/1 – New Registration/Amendment Form;
2. In case of failure to comply with the said obligation, the local natural person or legal entity of Macao SAR shall be jointly responsible to the Business Tax payable, and the amount paid to the entrepreneur or company according to the contract will not be considered as a tax expense;
3. In case of failure to comply with the said obligation, the local natural person or legal entity, who is enjoying the exemption of Profits Tax, shall be fined for 10% of the amount paid (according to the contract) to the entrepreneur or company without any permanent business establishment in Macao.

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