Application for Initial Registration – Group 2 Taxpayers

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How to apply

Target Groups and Application Eligibility：

Taxpayers engages in self-employed professions which categories are included in “The Specialized Professions List” attached in “Salaries Tax Regulations” in MSAR.

Application Approach：

1. In person at the counter: application should be made by the applicant in person, or by an authorized person;
2. FSB Electronic Services.

Required Document：

1. Salaries Tax Group 2－M1/M1A－”Self-employed professions－Initial Registration/Amendment Form”;
2. Salaries Tax Group 2－M/8－”Self-employment －Liberal or Specialized Profession Application Form”  (For requesting Salaries Tax－M/7 Receipt booklets);
3. A copy of the applicant’s identity document;
4. A copy of the activity license, issued by relevant supervisory body, and the certificate of professional  or technical qualification.

Document must be presented：

1. The applicant shall present the original of his/her identity document;
2. The agent handling the application shall present the original of applicant’s identity document or a power of attorney;
3. The applicant who holds identity document without signature shall apply in person;
4. Original of the activity license, issued by the relevant supervisory body, and the certificate of professional or technical qualification.

Time Needed：

Initial registration is a must before the beginning of the relevant professional activity.

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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

1. Salaries Tax－M/7 Receipt must be given to the clients on the day the taxpayers (Group 2) receives their payments; moreover, the relevant tax number should also be indicated;
2. Taxpayers have to submit the Salaries Tax Group 2 －M/8 －“Self-employment－Liberal or Specialized Profession Application Form” to apply for Salaries Tax－M/7 Receipt Booklets provided by the Macao Tax Department.

Penalties:

Failure to submit the declaration form or to declare it after the beginning of a professional activity, taxpayers will be liable to fines of MOP500 to MOP2,000.

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