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：

Enterprises or companies without a permanent establishment in the Macao SAR, contracted by entities of the Macao SAR to:
a. Carry out any civil construction works or prospecting and research activities related to those;
b. Provide services of a scientific or technical nature, including mere consultancy or assistance.

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. 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 Business Tax – M/1 – “New Registration/Amendment Form” ;
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.

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：

30 days before the expected date of business commencement.

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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: 09:00 – 18:00
Closed on weekends and public holidays

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Time required for processing

Please refer to the FSB’s Performance Pledge.

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Remark / Guidance notes

Entities in this SAR should note:

1. Before making any payment to enterprises or companies without a permanent establishment in the Macao SAR, they are required to ensure that those are duly registered for industrial tax purposes;
2. In the event of failure to comply with this responsibility, they are jointly and severally liable for the payment of the industrial tax, with the contractual payments made not being considered as tax costs;
3. In the event of failure to comply with that responsibility, entities in the Macao SAR that benefit from the exemption from profits tax are subject to a fine of 10% of the amount contractually paid.

Penalties:

1. In case of failure to declare prior to the commencement of the business, a fine of MOP200 to MOP100,000 will be incurred;
2. In the case of any remaining unpaid taxes accompany with the commencement of the business, a fine of MOP200 to MOP100,000 will be incurred;
3. Any information omitted, incorrect or untruth reported in the declaration, which is influential to the business classification, shall be subject to a fine of MOP200 to MOP100,000;
4. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when a taxpayer violates the same act again within one year that he/she has been fined due to such a violation;
5. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

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