Salaries Tax

Application for Data Amendment – Group 2 Taxpayers

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:

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 Self-employed professions – Initial Registration/Amendment Form (M1/M1A);
  2. Data amendment: a copy of identity supporting documents;
  3. Registration for new activity:
    a. A copy of identity supporting documents;
    b. 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. Data amendment: original identity supporting documents;
  2. Registration for new activity:
    a. Original identity supporting documents;
    b. The original professional licenses issued by relevant authorities and the academic or professional certificates related to the certain field.

Time Needed:

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

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. Integrated Services Centre-Taxation:
    52 Rua Nova da Areia Preta, Macao.
  3. Islands District Integrated Services Centre-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. Integrated Services Centre-Taxation and Islands District Integrated Services Centre-Taxation:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

Remark / Guidance notes

Recognized signature can be made in the “Finanças” Building-Service Centre 2, Integrated Services Centre-Taxation, or Islands District Integrated Services Centre-Taxation, by showing the original Identity supporting documents with signature.


  1. Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$2,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-03-18 11:14

Taxation Tax

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