Submission of the Annual Income Declaration – Group 1 Taxpayers

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How to apply

Target Groups and Application Eligibility：

Taxpayers who work for others and engage in professions and are paid from at least one entity.

Application Approach：

1. In person at the counter: application should be made by the applicant in person, or by an authorized person;
2. Mobile Application “Macau Tax”;
3. FSB Electronic Services.

Required Document：

Salaries Tax Group1 and 2－M/5－”Income Declaration Form” in duplicate.

Time Needed：

In January and Feburary annually.

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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

1. Any offences found to be committed by both the taxpayer and his/her employer such as both omitting to declare the same income and making identical false declarations will be considered as intentional offences;
2. If a taxpayer is exempt from Salaries Tax and has no income from other work, he/she need not submit the Salaries Tax Group1 and 2－M/5－“Income Declaration Form”; likewise, if a Group 1 taxpayer is only paid by a single employer, he/she needs not submit the form also;
3. If the declared information is found unclear, the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau will be requested the taxpayer to provide a written explanation within the prescribed period, not more than 15 days.

Salaries Tax Simulation Calculation

Penalties:

1. Failure to submit the declaration form or fill in it incorrectly or omit the information will be liable to fines of at least MOP500 up to MOP5,000; intentional violation will be liable to fines of MOP1,000 to MOP10,000;
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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