Salaries Tax

Submission of the Annual Income Declaration – Group 2 Taxpayers


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:

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

Required Document:

  1. Salaries Tax Group 1 and 2 – M/5 Income Declaration Form in duplicate;
  2. Taxpayers without organized accounting records: 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. M/3 Table of Depreciation of Tangible and Intangible Assets as stipulated in Article 13, paragraph 1 (d) of the Profits Tax Regulations;
    d. M/3A Detailed Breakdown of the Sale and Disposal of Tangible and Intangible Assets;
    e. M/4 Movement of Reserve Funds as stipulated in Article 13, paragraph 1(e) of the Profits Tax Regulations;
    f. M/5 Annex A – 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.

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 by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau;
  3. 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. 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 MOP$2,000.00 to MOP$20,000.00 shall be incurred;
  3. For taxpayers who are obliged to maintain organized accounting records, failure to do so will incur a fine of MOP$1,000.00 to MOP$10,000.00;
  4. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  5. 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 12:33

Taxation Tax

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