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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:

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.


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


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.

Content provider: Financial Services Bureau (DSF)

Last modified: 2025-07-18 11:36

Taxation Tax

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