Application for the transference of tax-exempted vehicle to a third party without changing the usage for exemption purpose of the vehicle

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How to apply

Target Groups and Application Eligibility：

Beneficiaries of Motor Vehicle Tax exemption, either in capacity as natural person or incorporated body, who transfer the tax-exempted vehicle to a third party without changing the usage for exemption purpose of the vehicle within five years counted from the date when tax exemption was granted.

Application Approach：

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

Required Document：

1. Application form for tax exemption provided by the FSB;
2. Copy of the motor vehicle registration certificate issued by the Transport Bureau;
3. For motorcar, a copy of the Certificate of Ownership Registration issued by the Commerce and Movable Property Registry;
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 transfer the motor vehicle to a third party.

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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

12 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

If the natural persons or incorporated bodies who benefit from tax exemption 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, then they will be liable to pay Motor Vehicles Tax in original amount due on the date of acquisition of the vehicles.

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