Alternative System to Tax Withholding

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How to apply

Target Groups and Application Eligibility：

If the number of employees/part-timers declared in Salaries Tax Group 1－M3/M4－“List of Employees/part-timers” is equal to or more than 50 persons in the previous year, an employer may lodge a written application to the Director of the Financial Services Bureau, to opt for the prepaid system stated in Article 34 of the Salaries Tax Regulations after the application is approved.

Application Approach：

Formalities shall be handled by the employer, the taxpayer him/herself or his/her attorney.

Required Document：

Written application to the Director of the Financial Services Bureau.

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Service location and office hours

Application Location：

1. The“Finanças” Building－Document Receiving Desk:
   First 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. Once the application for the use of the system stated in Article 34 of the Salaries Tax Regulations is approved, employers should be permitted to prepay an amount equal to the total annual tax paid in the previous year, plus the percentage prescribed in the approval;
2. Tax should be paid by the 15th of January, April, July and October;
3. If the amount which should be withheld is less than the actual tax amount paid, employer entities should pay the difference to the Tax Collection Unit by filing the Revenue Tax Payment Slip within January in the following year;
4. Failure to pay the mentioned tax amount difference above is liable to fines of MOP500 to a double of the tax amount due.

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