Property Tax

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:

Application must be made in person or by an authorized person.

 

Required Document:

  1. Form M/10 – Miscellaneous Notice;
  2. Photocopy of the declarant’s identity document; if the declarant is a legal entity, a photocopy 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.);
  3. License of demolition issued by the DSSOPT 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:

Identity document of the proprietor(s).

 

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:

The“Finanças” Building-Service Centre 1:
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.

 

Office Hours:

The“Finanças” Building-Service Centre 1:
Monday to Thursday: 9:00 – 19:00
Friday: 9:00 – 18:45
Closed on weekends and public holidays

Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-Taxation:
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays


Remark / Guidance notes

Remarks:

  1. 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.).
  2. The authorized person should present the original of applicant’s identity document or a power of attorney.
  3. The applicant who holds identity document that does not bear the signature of the holder should apply in person.

 

Penalties:

  1. Failure to submit the declaration or any information incorrect or untruth reported in the declaration, shall be subject to a fine of MOP$100.00 to MOP$5,000.00; in the case of intentionally violate such a provision, shall be subject to a fine of MOP$200.00 to MOP$10,000.00;
  2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when a taxpayer 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.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-19 16:33

Taxation Tax

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