How to apply
Target Groups and Application Eligibility：
Taxpayers who disagree with the rental value, may apply for the special evaluation.
Application must be made in person or by an authorized person.
- Form M/6– Application for Special Evaluation;
- Copy of the witness’s (who is appointed by the applicant) identity document;
- Copy of the proprietor’s identity document; if the proprietor is a legal entity, an original or 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.).
Document must be presented:
Identity document of the proprietor(s).
Service location and office hours
The“Finanças” Building－Tax Services Centre:
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.
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays
Time required for processing
Please refer to the Performance Pledge of the DSF.
Remark / Guidance notes
- 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.
- 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.).
- The authorized person should present the original of applicant’s identity document or a power of attorney.
- The applicant who holds identity document that does not bear the signature of the holder should apply in person.
- An M/12 – Notification of Rental Value Evaluation will be sent to the proprietor indicating the result of Special Evaluation.
- 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.