Motor Vehicles Tax

Submission of Tax Return and Payment of Motor Vehicles Tax.


How to apply

Target Groups and Application Eligibility:

The Motor Vehicles Tax is liable when the natural persons or 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:

Submission and payment must be made by the tax payer in person, or by an authorized person.

Required Document:

  1. Motor Vehicle Tax – Form M/4 – Tax Return;
  2. If the motor vehicle is transferred to a consumer, a copy of the relevant sale and purchase contract and a copy of the import license issued by the DSE/DSAT should be attached;
  3. If the motor vehicle is imported or is taken for personal use, a copy of import license issued by the DSE/DSAT should be attached.

Time Needed:

Within 15 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 Economic Services Bureau/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.

Service location and office hours

Application Location:

  1. The“Finanças” Building-Service Centre 2:
    Mezzanine, 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:

  1. The“Finanças” Building-Service Centre 2:
    Monday to Thursday: 9:00 -19:00
    Friday: 9:00 – 18:45
    Closed on weekends and public holidays
  2. Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-Taxation:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

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 never less than MOP$20,000;
  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 MOP$2,500;
    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 MOP$5,000;
    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 MOP$20,000.
  3. Anyone who commits the identical offence within one year after being imposed a penalty for any infringed act against the Motor Vehicles Regulation is considered as a recidivist. In case of repeated offence, the fine will be raised to a double;
  4. Payment of tax can only be considered as spontaneous payment when the recidivist informs the respective department or requests for the regularization of the taxation situation before any department of the Tax Authority receives the written record regarding to the infringed act committed, thus the fine will be reduced to 50% of its amount due.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-22 15:39

Taxation Tax

Is there anything wrong with this page?

Help us improve GOV.MO

* Mandatory field

Send

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.