Objection against the Assessment of Taxable Income

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How to apply

Target Groups and Application Eligibility：

Salaries Tax taxpayers who disagree with the assessment of taxable income.

Application Approach：

Application should be made by the applicant in person, or by an authorized person.

Required Document：

1. Objection must be lodged in writing and sent to the Chairperson of the Re-evaluation Committee, as well as supporting documents that the taxpayer may regard as necessary;
2. A copy of the Salaries Tax－M/16－“Notification of Income Assessment” and the relevant envelope.

Document must be presented：

1. The applicant shall present the original of his/her identity document;
2. The agent handling the application shall present the original of applicant’s identity document or a power of attorney;
3. The applicant who holds identity document without signature shall apply in person.

Time Needed：

Within 15 days upon a receipt of the Salaries Tax－M/16－“Notification of Income Assessment”.

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Service location and office hours

Application Location：

1. The“Finanças” Building－Document Receiving Desk:
   First floor, the “Finanças” 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. The 5th day commencing the postmark date of the registered notice will be considered as the day taxpayer gets informed. If the 5th day is a non-working day, the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service;
2. An objection lodged against the assessment of taxable income has the effect of holdover of payment of tax until the Re-evaluation Committee has made its determination;
3. The Re-evaluation Committee will review the taxable amount and re-evaluate when the objection is entirely or partially resolved;
4. The taxpayer will receive a written determination made by the Re-evaluation Committee;
5. A judicial appeal against the determination made by the Re-evaluation Committee must be lodged within 45 days.

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