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:
- In person at the counter: application should be made by the applicant in person, or by an authorized person;
- Mobile Application “Macau Tax”;
- FSB Electronic Services.
Required Document:
- Salaries Tax Group 1 and 2-M/5-“Income Declaration Form” in duplicate;
- Taxpayers without organized accounting records: Salaries Tax-M/7 Receipt Booklets and the expenditure records of the previous year;
- 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:
- Taxpayers without organized accounting records: January and February every year;
- Taxpayers with organized accounting records: until 15th April every year.
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
- 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;
- 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:
- 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;
- 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;
- Obliged to maintain organized accounting records, failure to do so will incur a fine of MOP1,000 to MOP10,000;
- 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.
Taxation
Tax