Application for the Cancellation of professional activity – Group 2 Taxpayers

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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：

Application should be made by the applicant in person, or by an authorized person.

Required Document：

1. Salaries Tax Group 2－M1/M1A－”Self-employed professions－Initial Registration/Amendment Form” ;
2. If the taxpayer has an employer number, Salaries Tax Group 1－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 1 and  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. Salaries Tax－M/7 Receipt Booklet which has been partially used or has not been used at all;
5. For Group 2 taxpayers with organized accounting records should be submitted altogether with:
   a. Salaries Tax－M/5 Annex A－ “Incomes Declaration Group 2 Taxpayers with Organized Accounting Records”;
   b. Profits Tax－M/3－“Table of Depreciation of Tangible and Intangible Assets ”;
   c. Profits Tax－M/3A－“Detailed Breakdown of the Sale and Disposal of Tangible and Intangible Assets ”;
   d. The accounting statement according to the provision of Article 11 in the Salaries Tax Regulations;
6. A copy of the applicant’s identity document.

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.

Time Needed：

Within 15 days after the date of cancellation of the professional activity.

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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

Salaries Tax Simulation Calculation.

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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