Application for Special Evaluation

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How to apply

Target Groups and Application Eligibility：

Proprietors who disagree with the assessed rental value.

 

Application Approach:

1. In person at the counter: application should be made by the applicant in person, or by an authorized person;
2. Mobile application “Macau Tax”;
3. FSB Electronic Services.

 

Required Document:

1. Property Tax – M/6 – “Application for Special Evaluation”;
2. Copy of the proprietor’s identity document; if the proprietor is a legal entity, a copy of the Commercial Registration Certificate issued by the Commerce and Movable Property Registry is required;
3. Copy of the witness’s (who is appointed by the applicant) identity document.

 

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.

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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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Time required for processing

Please refer to the FSB’s Performance Pledge.

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Remark / Guidance notes

Remarks:

1. Either the leaser, the tenant or the subtenant is responsible to provide any convenience as well as relevant interpretation related to the evaluation to the Evaluation Committee while the evaluation task is carried out;
2. Property Tax – M/12 – “Notification of Rental Value Evaluation” will be sent to the proprietor indicating the result of Special Evaluation;
3. If the rental value assessed by the Special Evaluation is 25% higher than the value lodged by the objector or the applicant, taxpayers are responsible to pay a tax amount which is 3% of the new taxable income in order to reimburse the expense incurred.

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