Property Tax

Declaration of newly built or reconstructed building, building with addition works or renovated building or building with omitted registration


How to apply

Target Groups and Application Eligibility:

The owners (proprietors) of newly built or reconstructed building, renovated building, building with addition works or the building with omitted registration.

 

Application Approach:

Declaration must be made in person or by an authorized person.

 

Required Document:

  1. Property Tax – Form M/1 – Premises Registration Form;
  2. Property Tax – Form M/1 Annex – Registration of Individual Flats;
  3. Property Tax – Form M/2 – Registration Form for the Identification of Proprietor;
  4. Copy of the proprietor’s identity document (original must be presented); if the proprietor is a legal entity, a copy of the Commercial Registration Certificate issued by the Commerce and Movable Property Registry is required (Companies that have been registered in the Commerce and Movable Property Registry, and of which information can be obtained online by this Finance Bureau from the Legal Affairs Bureau, are not required to present the Commercial Registration Certificate.);
  5. Certificate of Building Number issued by the Municipal Affairs Bureau (IAM);
  6. Original or authenticated copy of the Certificate issued by the Macao Land, Public Works and Transport Bureau, documents should include:
    – License of utilization;
    – Building plan;
    – Specification of separate unit;
    – Table of technical data.

 

Document must be presented:

Identity Document of the owner of the fixed asset.

 

Time Needed:

  1. Within the following month after the license of lodging or license of occupancy is issued;
  2. If the building is occupied before the issuance of license, the registration form should be submitted within the following month after the building is occupied or within the following month after the completion of reconstruction.

Service location and office hours

Application Location:

The“Finanças” Building-Service Centre 1:
Ground floor, the “Finanças” 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:

The“Finanças” Building-Service Centre 1:
Monday to Thursday: 9:00 – 19:00
Friday: 9:00 – 18:45
Closed on weekends and public holidays

Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-Taxation:
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays


Remark / Guidance notes

Remarks:

  1. The applicant (individual / legal representative(s) of company or association) should present the original of his / her identity document, or any relevant supporting documents of the representative(s) in the company or association (Companies that have been registered in the Commerce and Movable Property Registry, and of which information can be obtained online by this Finance Bureau from the Legal Affairs Bureau, are not required to present the Commercial Registration Certificate.).
  2. The authorized person should present the original of applicant’s identity document or a power of attorney.
  3. The applicant who holds identity document that does not bear the signature of the holder should apply in person.
  4. If the building is belongs to more than one proprietor, every proprietor shall fill out the M/2 – Registration Form for the Identification of Proprietor individually.
  5. If the applicant does not hold the Certificate of Building Number issued by the Municipal Affairs Bureau (IAM), or the Certificate issued by the Macao Land, Public Works and Transport Bureau, the registration will be considered as a temporary registration until such a missing document has been submitted.

 

Penalties:

  1. Failure to submit the declaration or any information incorrect or untruth reported in the declaration, shall be subject to a fine of MOP$100.00 to MOP$5,000.00; in the case of intentionally violate such a provision, shall be subject to a fine of MOP$200.00 to MOP$10,000.00;
  2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when a taxpayer violates the same act again within 18 months that he/she has been fined due to such a violation;
  3. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-19 16:22

Taxation Tax

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