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Salaries Tax

Application for Initial Registration – Group 2 Taxpayers

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.

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

  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.


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.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-17 15:46

Taxation Tax

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