Submission of the Annual Income Declaration – Group 2 Taxpayers

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How to apply

Target Groups and Application Eligibility：

Persons who are self-employed in professions which are categorized in “The Specialized Professions List” attached in “Salaries Tax Regulations”.

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：

1. Salaries Tax Group 1 and 2－M/5－“Income Declaration Form” in duplicate;
2. Taxpayers without organized accounting records: Salaries Tax－M/7 Receipt Booklets and the expenditure records of the previous year;
3. Taxpayers with organized accounting records:
   a. A consolidated balance sheet compiled according to the provisions of the current Accounting Standards, Profit and Loss Statement for the year and the copy of both attachments;
   b. Trial balance sheet before or after the entries of correction or regularization, general ledger with progressive settlement or Progressive Spreadsheet, and profit and loss account;
   c. Profits Tax－M/3 －“Table of Depreciation of Tangible and Intangible Assets” as stipulated in Article 13, paragraph 1 (d) of the Profits Tax Regulations;
   d. Profits Tax－M/3A－“Detailed Breakdown of the Sale and Disposal of Tangible and Intangible Assets”;
   e. Profits Tax－M/4－“Movement of Reserve Funds” as stipulated in Article 13, paragraph 1(e) of the Profits Tax Regulations;
   f. Salaries Tax－M/5 Annex A－“Incomes Declaration Group 2 Taxpayers with Organized Accounting Records”.

Time Needed：

1. Taxpayers without organized accounting records: January and February every year;
2. Taxpayers with organized accounting records: until 15th April every year.

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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 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. Refusal to present accounting or bookkeeping records or documents that should be conserved, as well as concealment, destruction, invalidation, forgery or fraudulent alteration, a fine of MOP2,000 to MOP20,000 shall be incurred;
3. Obliged to maintain organized accounting records, failure to do so will incur a fine of MOP1,000 to MOP10,000;
4. 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;
5. 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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