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：

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：

1. Salaries Tax Group 2 Initial Registration/Amendment Form (M1/M1A);
2. Salaries Tax Group 2 Self-employment – Liberal or Specialized Profession Application Form (M/8) (For requesting M/7 Receipt booklets);
3. A copy of the identity supporting documents;
4. A copy of the professional licenses issued by relevant authorities and the academic or professional certificates related to the certain field.

Document must be presented：

1. Identity supporting documents;
2. A copy of the professional licenses issued by relevant authorities and the academic or professional certificates related to the certain field.

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－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

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Remark / Guidance notes

1. Recognized signature can be made in the “Finanças” Building－Service Centre 2,Macao Government Services Centre－Taxation, or Macao Government Services Centre in Islands－Taxation, by showing the original Identity supporting documents with signature;
2. 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;
3. Taxpayers have to submit M/8 Order Form to apply for M/7 Receipt Booklets provided by the Macao Tax Department.

Penalties:

Failing to submit the application form or to declare it after the beginning of a professional activity, taxpayers will be liable to fines of Mop$500.00 to Mop$2,000.00.

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