Application for Data Amendment – Group 2 Taxpayers

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How to apply

Target Groups and Application Eligibility：

If taxpayers would like to change the declared information or to register as self-employed professions which are categorized in “The Specialized Professions List” attached in “Salaries Tax Regulations”, an application form of change should be submitted for the following situations:

1. Changes of local mail address or activity address;
2. An initial registration for self-employed professions.

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. Data amendment: a copy of the applicant’s identity document;
3. Registration for new activity:
   a. A copy of the applicant’s identity document;
   b. A copy of the activity license, issued by the 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 (for registration of a new activity).

Time Needed：

Within 30 days of new activity commencing or the starting date of amendment of information.

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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

Penalties:

1. 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;
2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when an offender violates the same act again within 18 months that he/she has been fined due to such a violation;
3. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

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