Lodging appeal against additional settlement or official settlement

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How to apply

Target Groups and Application Eligibility：

Taxpayers who do not agree with the result of additional settlement or official settlement.

Application Approach：

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

Required Document：

1. The appeal should be lodged in writing with indication of the grounds of appeal, and to be submitted to the Director of the Financial Services Bureau or to the Secretary for Economy and Finance, together with sufficient documentary evidence;
2. A copy of the applicant’s identity 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：

The appeal should be lodged within 15 days upon receipt of the Form M/6 of Motor Vehicles Tax – Notice of Settlement, while the further appeal should be lodge within 30 days, in accordance with the “Code of Administrative Procedure”

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Service location and office hours

Application Location：

1. The“Finanças” Building – Document Receiving Desk:
   First 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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Remark / Guidance notes

1. On the 5th day counting from the postmark date of the Advice Letter forwarded by registered mail, the notification to the tax-payer is considered as have been completed. In case the 5th day is a non-working day, then the subsequent next working day will be taken for the counting of the day when the duty payer had been notified. Moreover, for postal service, Saturdays are regarded as working days;
2. The applicant can only lodge a judicial appeal (Recurso Judicial) against administrative act of tax value fixation.

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