Application for tax exemption on transference of new motor vehicles

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How to apply

Target Groups and Application Eligibility：

Persons who intend to purchase motor vehicles for exclusive use of a particular entity or motor vehicles for particular activities, or motor vehicles with special features.

Application Approach：

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

Required Document：

1. Application form provided by the FSB;
2. A copy of the Import License issued by the Transport Bureau;
3. Should be submitted according to the intended usage of the vehicles, a copy of the binding letter of advice issued respectively on request of the interested party by the Education and Youth Affairs Bureau or the Transport Bureau;
4. A copy of the applicant’s identity document.

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：

Before the transference of the motor vehicle.

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Service location and office hours

Application Location：

1. The“Finanças” Building－Tax Services Centre:
   Ground floor, 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：

Monday to Friday: 09:00 – 18:00
Closed on weekends and public holidays

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Time required for processing

7 working days

Note:

1. From the next working day after receiving the application with all well-prepared documents;
2. Please refer to the FSB’s Performance Pledge.

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Remark / Guidance notes

1. If tax exemption is granted, the interested party has to submit documentary evidence of importation of the relevant vehicles, and the features of the vehicles must be stated in the specified form;
2. The tax exemption is not obliged to recognition and produces immediate effect if the new vehicles are transferred for exclusive usage of the government institution of People’s Republic of China in Macao, the Legislative Assembly and government of Macao SAR, Court and Public Prosecutions Office of Macao SAR, and Public Administrative Services and autonomous entities of Macau SAR.

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