Objection to Taxable Income Assessment (Group B)

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How to apply

Target Groups and Application Eligibility:

Taxpayers who disagree with taxable income assessment.

Application Approach:

Application should be made by the applicant in person, or by an authorized person.

Required Document:

1. Petition to the Chairperson of the Review Committee stating in full for the disagreement and evidence provide;
2. Copy of the Profits Tax – M/5 – “Notification of Income Assessment” and the respective envelope.

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:

Within 15 days upon receipt of the Profits Tax – M/5 – “Notification of Income Assessment”.

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Service location and office hours

Application Location:

1. The“Finanças” Building – Document Receiving Desk:
   First 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. Notification via registered mail to the taxpayer is presumed received on the 5th day counting from the date of mail. If the 5th day happens to be a Sunday or a public holiday, the receipt date will be the subsequent working day. For mailing purpose, Saturday is considered to be a working day;
2. An objection lodged within the statutory time limit has the effect of suspension on tax payment;
3. In the event that the appeal is totally or partially allowed, the Committee will review the taxable income and make another assessment;
4. If the objection is totally rejected, the Committee will impose a surcharge not more than 5% of the tax payable;
5. The decision of the Review Committee will be notified in written form to the taxpayer;
6. Objection and judicial appeal against the decision of the Review Committee shall be lodged within 15 and 45 days respectively. Objection and judicial appeal against the decision of the Review Committee does not suspend the duty of tax payment.

The stimulation calculation of Profits Tax

 

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