Business Cessation – Settlement of Tax in Default (Group B)

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How to apply

Target Groups and Application Eligibility:

Profits Tax Group B taxpayers who cease temporarily or permanently their business.

Application Approach:

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

Required Document:

1. Profits Tax Group B – M/1 – “ Profits Declaration Form” (must be submitted in duplicate);
2. Business Tax – M/1 – “New Registration/Amendment Form” (must be submitted in duplicate);
3. Salaries Tax Group 1 – M3/M4 – “Name List of Employees/Casual Workers” (must be submitted in duplicate).

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 30 days after the business cessation.

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Service location and office hours

Application Location:

1. The “Finanças” Building – Tax Services Centre, Tax Collection Unit:
   Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Macao Government Services Centre – Taxation, Tax Collection Unit:
   52 Rua Nova da Areia Preta, Macao.
3. Macao Government Services Centre in Islands – Taxation, 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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Charges

Tax amount as of the date of business cessation:

1. Tax Payment Notice with the Irregular Tax Payment Slip will be sent to taxpayer by registered mail. Payment deadline will be within 15 days after the 5th day commencing the postmark date of the registered notice;
2. For tax payment, taxpayers should go to the Tax Collection Unit located at ground floor of The “Finanças” Building, at Edifício Comercial Zhu Kuan Mansion, at Macao Government Services Centre, or Macao Government Services Centre in Islands.

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Remark / Guidance notes

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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