How to apply
Target Groups and Application Eligibility：
Employer entities who wish to adopt the system for the filing of Salaries Tax－M3/M4－“List of Employees / Part-timers” every year.
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.
Time Needed：
Before the end of October annually at the latest.
Service location and office hours
Application Location：
- The“Finanças” Building－Document Receiving Desk:
First 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.
Office Hours：
Monday to Friday: 09:00－18:00
Closed on weekends and public holidays
Time required for processing
5 working days.
Taxation
Tax