Application for Alteration – Legal Entity (company or organization)

---

How to apply

Target Groups and Application Eligibility：

Legal entities (companies or organizations) who are carrying out business activity in Macao, should submit the application for alteration under the circumstances listed below:

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

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 business registration with the Commerce and Movable Property Registry.

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 occurrence of the relevant facts.

---

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

---

Remark / Guidance notes

Penalties:

1. Failure to submit the declaration, a fine of MOP200 to MOP100,000 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 MOP200 to MOP100,000;
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.

---