Appeal against Assessment of Stamp Duty for Property Conveyance

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How to apply

Target Groups and Application Eligibility：

Taxpayers who disagree with the additional or official settlement made based on the value determined for the conveyance of immovable property.

Application Approach：

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

Required Document：

A statement of objection addressed to the Chairman of the Stamp Duty Re-evaluation Committee must state the reasons for disagreeing with the value of the conveyance.

Documents must be presented：

1. The applicant, whether an individual or the legal representative of a company or association, must present the original identification document and relevant supporting documents. For company or association representatives, these supporting documents must be valid for three months. If business registration has been completed and this Bureau can verify the information through the Legal Affairs Bureau’s online inquiry system, submission of a business registration certificate is not required;
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 fifteen days from the date the notice is deemed to have been duly served.

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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:
   Ground floor, 222 Avenida de Venceslau de Morais, 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. 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. An objection to the assessed taxable basis filed within the statutory period shall have a suspensive effect until the decision of the Re-evaluation Committee is received;
3. If the objection, in whole or in part, is found to be rejected, the Committee shall review the taxable basis and issue a revised assessment;
4. If the difference between the value objected by the taxpayer and the final valuation result is less than 5%, the tax amount shall be increased by 5% as a fee;
5. The decision made by the Re-evaluation Committee will be notified to the taxpayer in writing;
6. An judicial appeal against the decision made by the Re-evaluation Committee should be lodged within 30 days;
7. The taxpayer himself/herself or a witness appointed by the taxpayer should take part in the Re-evaluation Committee.

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