Salaries Tax

Submission of the Annual Income Declaration – Group 1 Taxpayers


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:

A taxpayer or an authorized person must go through the formalities in person; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).

Required Document:

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

Time Needed:

In January and Feburary annually.


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

  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 the declared information is found unclear, the taxpayer will be requested to provide a written explanation within the prescribed period, not more than 15 days, by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau;
  3. If a taxpayer is exempt from Salaries Tax and has no income from other work, he/she need not submit the 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;
  4. 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.

Penalties:

  1. Taxpayers who do not submit the application form or fill in it incorrectly or omit the information will be liable to fines of at least Mop$500.00 up to Mop$5,000.00; Intentional violation will be liable to fines of Mop$1,000.00 to Mop$10,000.00;
  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: 2019-07-17 12:31

Taxation Tax

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