Objection against 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 second evaluation.

 

Application Approach:

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

 

Required Document:

1. In the appeal lodged to the Director of the FSB;
2. A copy of the Notification of the Second Rental Value Evaluation and the related envelope.

 

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 Notification of the Second 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. The objection has no effect of a holdover of payment of tax until the final determination by the Director of the FSB has been made;
4. For the appeal to the determination of the objection against the Rental Value Evaluation, should be filed within a 30 day time limit.

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