Submission of Registration and Data Amendment Form for Group 1 Taxpayers

---

How to apply

Target Groups and Application Eligibility：

Employer entities hiring employees or part-timers or Group 1 taxpayers who amend the declared information.

Application Approach：

1. In person at the counter: formalities shall be handled by the employer, the taxpayer him/herself or his/her attorney;
2. Mobile Application “Business & Associations Platform”;
3. FSB Electronic Services.

Required Document：

For employer entities, the following documents must be submitted:

1. Salaries Tax Group 1－M/2 －”Registration Form” signed by a representative of the employer entity or his/her authorized representative.
2. a) Local employees or part-timers:
   – A copy of Macao SAR Resident Identity Card, permanent or non-permanent (both sides);
   – The photocopy of the identity document should contain the declaration signed by the relevant employee.
   b) Non-resident workers:
   (i)   Hong Kong residents
   – A copy of non-resident worker’s Identification Card (both sides) or a copy of the receipt for applying the card;
   – A copy of the Hong Kong Resident Identity Card (both sides).
   (ii)  Mainland residents
   – A copy of non-resident worker’s Identification Card (both sides) or a copy of the receipt for applying the card;
   – A photocopy of the PRC Travel Permit for HKSAR & MSAR (only the side with your personal particulars and photograph is required).
   (iii) Other nationalities residents
   – A copy of non-resident worker’s Identification Card (both sides) or a copy of the receipt for applying the card;
   – A copy of the foreign passport (only the side with your personal particulars and photograph is required).

 

If the declared information needs to be amended, the following documents should be submitted:

1. Salaries Tax Group 1 － M/2B －”Registration Data Amendment Form”;
2. A copy of the applicant’s identity supporting document.

Time Needed：

Within 15 days of employment commencing or the starting date of amendment of information.

---

Service location and office hours

Application Location：

1. The“Finanças” Building－Tax Services Centre:
   Ground floor, the “Financas” 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

For the 3 types of non-resident employees mentioned above, if the declared employment date is earlier than the issued date on non-resident worker’s identification card or the receipt for applying the card, slips of valid supporting documents which declare the date of employment must be attached. (e.g. non-resident employee temporary stay permit or non-resident employee stay permit issued by the Immigration Department.)

Salaries Tax simulation calculation

Penalties:

1. Failure to submit the declaration form will be liable to fines of at least MOP500 up to MOP4,000;
2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when an offender violates the same act again within 18 months that he/she has been fined due to such a violation;
3. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

---