Collection of Special Contribution

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How to apply

Target Groups and Application Eligibility:

Proprietors who need to pay Special Contribution for the renewal of grant period of the government leased land.

 

Charge(or taxes):

Means of collection:

Special Contribution is levied by according to the calculation provided by the DSSCU, interested parties should pay the amount within 30 days from the date the official notice is received.

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Service location and office hours

Application Location:

1. The “Finanças” Building – Tax Collection Unit:
   Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Macao Government Services Centre – Tax Collection Unit:
   Ground floor, 222 Avenida de Venceslau de Morais, Macao.
3. Macao Government Services Centre in Islands – Tax Collection Unit:
   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. According to Article 89 of the Fiscal Code, notifications sent by registered mail are presumed effective on the fifth day after the date of mailing. Article 90 of the fiscal Code states that notifications made electronically are deemed effective when the addressee accesses the specific message or notice sent to the electronic address declared under paragraph 3 of Article 21 of the Fiscal Code. If the addressee does not access the message or notice, the notification is presumed effective on the third day after the date of dispatch. If the presumed date of notification is not a business day, it is instead presumed effective on the next business day;
2. If payment is not made within the legally prescribed period, additional late interest and a 3% surcharge on the unpaid tax amount will be imposed pursuant to Articles 45, 46, 122, and 129 of the Fiscal Code. If the tax liability, late interest and 3% surcharge remain unpaid 60 days after the expiration of the statutory payment period, the debt will be deemed in arrears and referred to the tax enforcement department for compulsory collection.

 

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