Salaries Tax

Submission of Registration and Data Amendment Form for Group 1 Taxpayers


How to apply

Target Groups and Application Eligibility:

Employer entities hiring employee(s) or part-timer(s) or Group 1 taxpayers who amend the declared information.

Application Approach:

An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).

Required Document:

  • For employer entities, the following documents must be submitted:
  1. Salaries Tax Group 1 – Registration Form M/2 signed by a representative of the employer entity;
  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 photocopy of the foreign passport (only the side with your personal particulars and photograph is required).
  • If the previous declared information needs to be amended, the following documents should be submitted:
  1. Salaries Tax Group 1 – M/2B Registration Data Amendment Form signed by a taxpayer;
  2. A copy of the taxpayer’s Identity supporting document.

Time Needed:

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


Service location and office hours

Application Location:

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

  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

For the three 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. Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$4,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-17 11:04

Taxation Tax

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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.