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 certificate of commercial registration issued by the Commerce and Movable Property Registry is required;
  3. License of demolition issued by the DSSOPT is required when the cancellation of property registration is declared.


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

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.

Integrated Services Centre-Taxation:
52 Rua Nova da Areia Preta, Macao.

Islands District Integrated Services Centre-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

Integrated Services Centre-Taxation and Islands District Integrated Services Centre-Taxation:
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

Remark / Guidance notes


  1. The applicant (individual / legal representative(s) of company or organization) should present the original of his / her identity document, or any relevant supporting documents of the representative(s) in the company or organization.
  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.



  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: 2019-03-18 10:39

Taxation Tax

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