Submission of Annual Income Declaration (Group B)

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How to apply

Target Groups and Application Eligibility:

All Profits Tax Group B taxpayers.

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”、 “One Account”and “Business & Associations Platform”;
3. FSB Electronic Services.

Required Document:

1. Profits Tax Group B – M/1 – “Profits Declaration Form” (must be submitted in duplicate);
2. A copy of the applicant’s identity document.

Document 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:

In February and March annually.

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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:
   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

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Remark / Guidance notes

1. The applicant must submit the Profits Tax Group B – M/1 – “Profits Declaration Form” on time regardless of whether the profits stay the same as the previous year;
2. A local address must be provided in the declaration even if the domicile and the head office of the taxpayers are located overseas. In case of the local address is omitted in the declaration, the declaration will then be treated as failure to submit;
3. The declaration must be signed by the applicant or his/her authorized representative;
4. Company’s stamp must be stamped on top of the signature.

The stimulation calculation of Profits Tax

Penalties:

1. Failure to submit the declaration or any information incorrect or omissions reported in the declaration, shall be subject to a fine of MOP100 to MOP10,000. In the case of intentionally violate such a provision, shall be subject to a fine of MOP1,000 to MOP20,000 will result;
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.

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