Skip navigation

Business Tax

Application for the Cancellation of Business Establishment – Natural Person (sole proprietor)

How to apply

Target Groups and Application Eligibility:

Natural persons (sole proprietors) who are carrying out any business activities in Macao, wish to cancel one or all of the business establishments.

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. Profits Tax – Form M/1 – Profits Declaration Form (Must be submitted in duplicate.);
  3. Salaries Tax – Form M3/M4 – Name List of Employees/Casual Workers (Must be submitted in duplicate.);
  4. A copy of identity document.

Document must be presented:

Identity document.

Time Needed:

Within 15 days after the date of the cancellation of business establishment.

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

Time required for processing

Please refer to the Performance Pledge of the Financial Services Bureau.

Remark / Guidance notes

  1. The applicantapplicant (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;
  4. Business operation should be discontinued from the following month since the cancellation of the registration has been made; in case of a notice is made beyond the above-mentioned period, the business operation should be discontinued from the following month since the date the Financial Services Bureau has received such a notice;
  5. In the case of a business establishment has been closed for six months consecutively, the Financial Services Bureau will cancel its registration.


Failure to submit the declaration, a fine of MOP$200.00 to MOP$100,000.00 will be incurred.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-08-01 13:48

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.