Submission of Termination of Employment Form for Group 1 Taxpayers

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How to apply

Target Groups and Application Eligibility：

For the employer entity, when there is an end in labor relations with an employees or part-timers.

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：

Salaries Tax Group 1－ M/2A －“Termination of Employment Form”.

Time Needed：

By the end of the month which follows the month of termination of employment.

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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

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Remark / Guidance notes

Salaries Tax Group 1－M/2A －”Termination of Employment Form” must be signed by the representatives of the employer entity.

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.

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