Declaration of Leasing

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How to apply

Target Groups and Application Eligibility:

Leasers and tenants related to the leasing of property.

 

Application Approach:

Application should be made by the applicant in person, or by an authorized person.

 

Required Document:

1. Property Tax – M/4A – “Declaration of Leasing”;
2. Copy of the Tenancy Agreement;
3. Copy of the applicant’s identity document; if the applicant is a legal entity, a copy of the Commercial Registration Certificate issued by the Commerce and Movable Property Registry is required.

 

Document must be presented:

1. The applicant (individual, or legal representative of the company or the association) shall present the original of his/her identity document, or the relevant certification documents of company or association representative (if the business registration has been completed and this Bureau can check the relevant information through the Legal Affairs Bureau’s online inquiry system, there is no need to submit a business registration certificate);
2. The agent handling the application shall present the original of applicant’s identity document or a power of attorney;
3. The applicant who holds identity document without signature shall apply in person.

 

Time Needed:

Within 15 days from the commencement date of the leasing.

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Service location and office hours

Application Location：

1. The“Finanças” Building – Tax Services Centre:
   Ground floor, the “Finanças” 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: 09:00 – 18:00
Closed on weekends and public holidays

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Remark / Guidance notes

Remarks:

Property Tax Simulation Calculation

 

Penalties:

1. Failure to submit the declaration within the statutory period, shall be subject to a fine of MOP500 to MOP5,000;
2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when an offender 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.

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