How to apply
Target Groups and Application Eligibility：
Employer entities that have paid any remuneration or income to their part-timers or employees in the previous year.
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).
- M3/M4 List of Employees / Part-timers in duplicate;
- M3/M4 Annex A Detailed Breakdown of Non-taxable Income (if yes);
- M3/M4 Annex B Family Allowance and Housing / Rental Subsidy Declaration (if yes).
In January and February annually.
Service location and office hours
- 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.
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays
Remark / Guidance notes
- An employer name, an employer number, a tax year, a part-timer or an employee name, a tax number, and the total of all income from work that the employees or part-timers received, should be specified in the List;
- For individual firms, remunerations paid to the owner should also be included in the List;
- If non-monetary income is granted to the employee, the relevant documents or a copy of the agreement should be submitted at the same time;
- Any non-taxable income granted to the employee as stipulated in Article No. 4 of the Salaries Tax Regulations, and any income from work exempt from Salaries Tax in accordance with the provision of Salaries Tax Regulations or other Laws, M3/M4 Annex A and Annex B should be submitted;
- 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;
- When the employee or part-timer has left the job, M/2A Termination of Employment Declaration Form should be submitted as soon as possible;
- M3/M4 List of Employees / part-timers should be submitted on time even if there is no staff;
- When an employer entity ceases his / her business, the List should be submitted together with the declaration form of discontinuance of business (M/1) as stipulated in the Business Tax Regulations;
- 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.
- 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;
- 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;
- The fine will be reduced to half for the offender who spontaneously pays it.