Skip navigation

Business Tax

Application for Alteration – Natural Person (sole proprietor)

How to apply

Target Groups and Application Eligibility:

Natural persons (sole proprietors) who are carrying out business activity in Macao, should submit the application for alteration under the circumstances listed below:

  1. Alteration of the name of business owner, business logo, taxpayer’s address or business location;
  2. Addition of new business activities that were not registered before;
  3. Partially or entirely canceling existing business activities previously registered;
  4. Completion of renovation or expansion project of the business establishment.

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 identity document.

Document must be presented:

Identity document.

Time Needed:

Within 15 days after the occurrence of the relevant facts.

Service location and office hours

Application Location:

  1. The “Finanças” Building-Service Centre 2:
    Mezzanine, 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:

  1. The “Finanças” Building-Service Centre 2:
    Monday to Thursday: 9:00 – 19:00
    Friday: 9:00 – 18:45
    Closed on weekends and public holidays
  2. Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-Taxation:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

Remark / Guidance notes

  1. The applicant (individual / legal representative(s) of company or association) should present the original of his / her identity document, or any relevant supporting documents of the representative(s) in the company or association (Companies that have been registered in the Commerce and Movable Property Registry, and of which information can be obtained online by this Finance Bureau from the Legal Affairs Bureau, are not required to present the Commercial Registration Certificate.);
  2. The authorized person should present the original of applicant’s identity document or a power of attorney;
  3. The applicant who holds identity document that does not bear the signature of the holder should apply in person.


  1. Failure to submit the declaration, a fine of MOP$200.00 to MOP$100,000.00 will be incurred;
  2. Any information omitted, incorrect or untruth reported in the declaration, which is influential to the business classification, shall be subject to a fine of MOP$200.00 to MOP$100,000.00;
  3. 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;
  4. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-08-01 13:46

Taxation Tax

Is there anything wrong with this page?

Help us improve GOV.MO

* Mandatory field


All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.