Profits Tax

Objection to Taxable Income Assessment (Group B)


How to apply

Transactional Categories:

Objection to Taxable Income Assessment.

Target Groups and Application Eligibility:

Taxpayers who disagree with taxable income assessment.

Application Approach:

Application must be made 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 M/5 Profits Tax – Notification of Income Assessment and the respective envelope.

Time Needed:

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


Service location and office hours

The “Finanças” Building-Service Centre 2:
Mezzanine, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande,Macao.
Monday to Thursday: 9:00 – 19:00
Friday: 9:00 – 18:45
Closed on weekends and public holidays

Macao Government Services Centre-Taxation:
52 Rua Nova da Areia Preta, Macao.
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

Macao Government Services Centre in Islands-Taxation:
Third floor, 225 Rua de Coimbra, Taipa.
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 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;
  4. 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;
  5. An objection lodged within the statutory time limit has the effect of suspension on tax payment;
  6. In the event that the appeal is totally or partially allowed, the Committee will review the taxable income and make another assessment;
  7. If the objection is totally rejected, the Committee will impose a surcharge not more than 5% of the tax payable;
  8. The decision of the Review Committee will be notified in written form to the taxpayer;
  9. 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.


Content provider: Financial Services Bureau (DSF)

Last modified: 2019-08-01 16:37

Taxation Tax

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All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.