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Salaries Tax

Application for the Cancellation of professional activity – Group 2 Taxpayers

How to apply

Target Groups and Application Eligibility:

Taxpayers who would like to cancel the professional activities which are categorized in “the Specialized Professions List” attached in “Salaries Tax Regulations”.

Application Approach:

A taxpayer or an authorized person must go through the formalities in person.

Required Document:

  1. Salaries Tax Group 2 Self-employed professions – Initial Registration/Amendment Form (M1/M1A);
  2. If the taxpayer has an employer number, Salaries Tax M3/M4 List of Employees/part-timers should be submitted to indicate employees or part-timers’ remuneration or income as of the layoff day;
  3. Salaries Tax Group 2 – M/5 Income Declaration Form should be submitted to indicate all income received from the beginning date of the professional activity to the cancellation date of the activity;
  4. M/7 Receipt Booklet which has been partially used or has not been used at all;
  5. A copy of identity documents;
  6. For Group 2 taxpayers with organized accounting records, an M/5 Annex A, an M/3 Table of depreciation of tangible and intangible assets and an M/3A Detailed breakdown of the sale and disposal of tangible and intangible assets should be submitted altogether with the accounting statement according to the provision of Article 11 in the Salaries Tax Regulations.

Document must be presented:

Identity supporting documents.

Time Needed:

At the moment of the cancelation of the professional activity.

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. 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:

  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. Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-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, Macao Government Services Centre-Taxation, or Macao Government Services Centre in Islands-Taxation, by showing the original Identity supporting documents with signature.

Salaries Tax Simulation Calculation.


  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: 2019-09-25 10:55

Taxation Tax

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