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Business Tax

Application for the Cancellation of Business Establishment – Legal Entity (company or organization)

How to apply

Target Groups and Application Eligibility:

Legal entities (companies or organizations) 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.).

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-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: 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 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;
  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. Application can be made in writing in case some of the shareholders are unable to contact for the above-mentioned declaration;
  6. In the case of a business establishment has been closed for six months consecutively, the Financial Services Bureau will cancel its registration;
  7. Business can be suspended for 3 years the longest, and the suspension can be extended once for the same period (the suspension of business must be registered with the Commerce and Movable Property Registry).


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: 2023-06-02 16:15

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