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:
- Salaries Tax Group 2-M1/M1A-”Self-employed professions-Initial Registration/Amendment Form” ;
- 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;
- 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;
- Salaries Tax-M/7 Receipt Booklet which has been partially used or has not been used at all;
- 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; - A copy of the applicant’s identity document.
Document must be presented:
- The applicant shall present the original of his/her identity document;
- The agent handling the application shall present the original of applicant’s identity document or a power of attorney;
- 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:
- The“Finanças” Building-Tax Services Centre:
Ground floor, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao. - Macao Government Services Centre-Taxation:
52 Rua Nova da Areia Preta, Macao. - 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:
- 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;
- 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;
- Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.