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:
- In person at the counter: application should be made by the applicant in person, or by an authorized person;
- FSB Electronic Services.
Required Document:
- Salaries Tax Group 2-M1/M1A-”Self-employed professions-Initial Registration/Amendment Form”;
- Salaries Tax Group 2-M/8-”Self-employment -Liberal or Specialized Profession Application Form” (For requesting Salaries Tax-M/7 Receipt booklets);
- A copy of the applicant’s identity document;
- A copy of the activity license, issued by relevant supervisory body, and the certificate of professional or technical qualification.
Document must be presented:
- The applicant shall present the original of his/her identity document;
- The agent handling the application shall present the original of applicant’s identity document or a power of attorney;
- The applicant who holds identity document without signature shall apply in person;
- 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:
- The“Finanças” Building-Tax Services Centre:
Ground floor, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao. - Macao Government Services Centre-Taxation:
52 Rua Nova da Areia Preta, Macao. - 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
- 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;
- 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.