Salaries Tax

Submission of the Application for the Use of Employees / Part-timers’ Income Declaration System

How to apply

Target Groups and Application Eligibility:

Employer entities who wish to adopt the system for the filing of M3/M4 List of Employees / Part-timers every year.

Required Document:

Application must be made in written form before the end of October annually at the latest.

Service location and office hours

Application Location:

  1. The“Finanças” Building-Service Centre 2:
    Mezzanine, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
  2. Integrated Services Centre-Taxation:
    52 Rua Nova da Areia Preta, Macao.
  3. Islands District Integrated Services Centre-Taxation:
    Third floor, 225 Rua de Coimbra, Taipa.

Office Hours:

  1. The“Finanças” Building-Service Centre 2:
    Monday to Thursday: 9:00 – 19:00
    Friday: 9:00 – 18:45
    Closed on weekends and public holidays
  2. Integrated Services Centre-Taxation and Islands District Integrated Services Centre-Taxation:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

Time required for processing

5 working days.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-03-18 09:21

Taxation Tax

Is there anything wrong with this page?

Help us improve GOV.MO

* Mandatory field


All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.