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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:

  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.


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


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.


Content provider: Financial Services Bureau (DSF)

Last modified: 2025-07-17 12:39

Taxation Tax

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