Tax Return and payment of motor vehicle tax

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How to apply

Target Groups and Application Eligibility：

The Motor Vehicles Tax is liable when the natural persons and incorporated bodies :

1. Transfer new motor vehicles to consumers, regardless the transfer is of business activities or merely a single act;
2. Import new motor vehicles for personal use;
3. Being economy participants of the commercial cycle of new motor vehicles, particularly the vendors, importers or exporters, and take the new motor vehicles for personal use;
4. Make inappropriate statement of settlement of Motor Vehicles Tax on invoices, receipts or other documents;
5. Being beneficiaries of exemption of Motor Vehicles Tax, but convert the usage of the vehicle to one that is different from the exemption purpose, or, transfer the vehicle to a third party who converts the usage of the vehicle to one that is different from the exemption purpose;
6. Being beneficiaries of exemption of Motor Vehicles Tax, but do not observe the provisions related to exemption of Motor Vehicles Tax as stipulated in nos. 2 and 4 of Article 7 or in no. 1 of Article 11 of Motor Vehicles Tax Regulation.

Application Approach：

1. In person at the counter: application should be made by the applicant in person, or by an authorized person;
2. FSB Electronic Services.

Required Document：

Motor Vehicle Tax – M/4 – Tax Return;

Time Needed：

Within 30 days from the date when the following taxable facts occur:

1. When the vehicles are transferred to consumers;
2. If the vehicles are imported for personal use, the statutory period is counted from the date of notification of the issuance of import license by the Transport Bureau;
3. When vehicles are taken for personal use by the economy participants of the commercial cycle for motor vehicles;
4. When vehicles are converted to a usage that is different from the exemption purpose, or when the vehicles are transferred to a third party who converts the usage of the vehicles to one that is different to the exemption purpose;
5. From the issuing date of invoice, receipt or other documents that bear inappropriate statement of settlement of Motor Vehicles Tax.

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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:
   Ground floor, 222 Avenida de Venceslau de Morais, 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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Remark / Guidance notes

Penalties:

1. Tax payers who do not lodge the declaration our make false declaration are liable to a fine that will reach a maximum equal to double of the outstanding tax amount, but not less than MOP20,000;
2. Failing to settle the payment of the Motor Vehicle Tax within the statutory period:
   a) If the tax payer pays the outstanding tax within 30 days after the expiry of the statutory period for tax payment, the fine will be reduced to 10% of the tax amount due, but not less than MOP2,500;
   b) If the tax payer pays the outstanding tax within the period from the 31st to the 45th day after the expiry of the statutory period for tax payment, the fine will be reduced to an amount varies from 10% to 50%of the tax amount due, but not less than MOP5,000;
   c) 45 days after the expiry of the statutory period for tax payment, if the tax due still remains unpaid, the fine will become an amount varies from 50% to 100% of the outstanding tax, but not less than MOP20,000.
3. In the case of recidivists, the minimum amount of the fine shall be increased by one-fourth, while the upper limit shall remain unchanged. The offender, who has committed an identical offence within 2 years from the date when the administrative punishment becomes non-appealable, and less than 5 years from the date of the last administrative violation, is considered as recidivist;
4. An offender is considered to have voluntarily paid the penalty only if they disclose the unlawful act to any department of the tax administration authority or request regularisation of their tax status before that department receives any record, report, or denunciation concerning the violation. When the penalty is voluntarily paid, the amount of the penalty is halved.

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