Application for the second rental value evaluation

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How to apply

Target Groups and Application Eligibility:

Proprietors who disagree with the result of the immovable property evaluation.

 

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. A copy of Property Tax – M/12– “Notification of Rental Value Evaluation” and the related envelope;
3. 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;
4. 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.

 

Time Needed:

Within 10 days commencing the 5th day of the postmark date of the Property Tax – M/12 – “Notification of Rental Value Evaluation”.

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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:

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. The 5th day commencing the postmark date of the registered notice will be considered as the day the taxpayer gets informed. In case the 5th day is a non-working day, then the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service;
3. If the second rental value assessed is 25% higher than the previous value, taxpayers are responsible to pay a tax amount which is 3% of the new taxable income in order to reimburse the expense of evaluation.

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