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Salaries Tax

Objection against the Assessment of Taxable Income

How to apply

Target Groups and Application Eligibility:

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

Application Approach:

A taxpayer in person or an authorized person must go through the formalities.

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 Notification of Income Assessment (M/16) and the relevant envelope.

Time Needed:

Within 15 days upon a receipt of the Notification of Income Assessment.

Service location and office hours

Application Location:

  1. Document Reception Desk:
    1/F, 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: 9:00 – 18:00
Closed on weekends and public holidays

Remark / Guidance notes

  1. If the applicant is a natural person (individual), Recognized signature can be made in the “Finanças” Building-Tax Services Centre, Macao Government Services Centre-Taxation, or Macao Government Services Centre in Islands-Taxation, by presenting the original identity documents that contains specimen signature;
  2. The fifth day commencing the postmark date of the registered notice will be considered as the day taxpayer gets informed. If the fifth day is a non-working day, the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service;
  3. 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;
  4. The Re-evaluation Committee will review the taxable amount and re-evaluate when the objection is entirely or partially resolved;
  5. The taxpayer will receive a written determination made by the Re-evaluation Committee;
  6. A judicial appeal against the determination made by the Re-evaluation Committee must be lodged within 45 days.

Content provider: Financial Services Bureau (DSF)

Last modified: 2023-06-02 16:44

Taxation Tax

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