Miscellaneous Notice

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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. Urban 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. Cancellation of tenancy agreement: a declaration should be made as soon as possible when the tenancy is terminated;
2. Cancellation or cessation of the registration: a notice should be made when the building demolition is finished.

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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:
   Ground floor, 222 Avenida de Venceslau de Morais, 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

Penalties:

1. A fine ranging from MOP 100 to MOP 5,000 will be imposed for failure to submit the declaration form or for providing incorrect information in the declaration. If the violation is intentional, the fine will range from MOP 200 to MOP 10,000;
2. For a repeat offender, the minimum fine is increased by one-quarter, while the maximum remains unchanged. A person who commits the same administrative violation within two years from the date the previous administrative penalty becomes non-appealable, and within five years from the date of the previous violation, is considered a repeat offender;
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.

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