Property Tax

Leasing Notification


How to apply

Target Groups and Application Eligibility:

Leasers and tenants related to the leasing of property.

 

Application Approach:

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

 

Required Document:

  1. Form M/4 – Leasing Notification;
  2. Photocopy of the declarant’s identity document; if the declarant is a legal entity, a photocopy of the certificate of commercial registration issued by the Commerce and Movable Property Registry is required;
  3. Photocopy of the Tenancy Agreement.

 

Documents must be presented:

Identity document.

 

Time Needed:

Within 15 days after the tenancy agreement has been signed.


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.

Integrated Services Centre-Taxation:
52 Rua Nova da Areia Preta, Macao.

Islands District Integrated Services Centre-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

Integrated Services Centre-Taxation and Islands District Integrated Services Centre-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 organization) should present the original of his / her identity document, or any relevant supporting documents of the representative(s) in the company or organization.
  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.

Property Tax Simulation Calculation

 

Penalties:

  1. If a tenancy agreement, which is made according to a notarial contract other than the Notarial Contract or the Log Book, has not been declared within the statutory period, shall be subject to a fine of MOP$100.00 to MOP$1,000.00;
  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: 2019-03-18 10:33

Taxation Tax

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