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.

Penalties:

  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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All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.