Miscellaneous Notice

---

How to apply

Target Groups and Application Eligibility:

Taxpayers who need to report the relevant fact for the effectiveness of taxation.

 

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/10 – “Miscellaneous Notice”;
2. 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;
3. License of demolition issued by the Land and Urban Construction Bureau is required when the cancellation of property registration is declared;
4. Supporting proof documents, such as lease cancellation agreement or receipt of security deposit refund, should be submitted together with the declaration for lease cancellation.

 

Documents 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:

Depends on the type of notice:

1. Alteration of mailing address: an immediate notice should be made when there is any alteration of tax notice mailing address;
2. Receiving tax message: a notice should be made when there is an intention to receive tax message via mobile phone and/or e-mail;
3. Cancellation of tenancy agreement: a declaration should be made as soon as possible when the tenancy is terminated;
4. Cancellation or cessation of the registration: a notice should be made when the building demolition is finished.

---

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

---

Remark / Guidance notes

Penalties:

1. Failure to submit the declaration or any information incorrect or untruth reported in the declaration, shall be subject to a fine of MOP100 to MOP5,000. In the case of intentionally violate such a provision, shall be subject to a fine of MOP200 to MOP10,000;
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.

---