Tax Return and Payment of Tourism Tax

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How to apply

Target Groups and Application Eligibility：

Natural persons and incorporated bodies are liable to Tourism Tax when:

1. Render goods and services directly or indirectly at the following places:
   a) Establishments regulated by Law no. 8/2021 – Operation of Hotel Establishments;
   b) Similar establishments regulated by Decree-Law no. 16/96/M of 01 April (restaurants, ballroom, bars);
   c) Health clubs, sauna baths, massage parlours and karaoke bars regulated by Decree-Law no. 47/98/M of 26 October.
2. Make inappropriate statement of settlement of Tourism Tax on any invoice or other documents with similar nature.

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：

Tourism Tax – Form M/7 – Tax Payment Slip.

Time Needed：

Till the last day of the following month of which the goods and services were rendered.

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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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Charges

1. The tax rate is 5%, and the taxable basis is determined by the price charged for the goods and services provided. If all or part of the price for the goods or services is waived, the waived amount must also be included in the taxable basis;
2. Goods and services shall be exempted from Tourism Tax when rendered by:
   a) 2 stars hotels;
   b) Low-cost accommodation;
   c) Simple catering establishments;
   d) catering stalls located in food courts;
   e) Drinks establishments;
   f) Food establishments.

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Remark / Guidance notes

1. Tax payers should submit the Declaration Form M/7 even though there was no service rendered in the corresponding period;
2. Telecommunications and laundries rendered within the establishments, as well as other service charges not more than 10%, are not liable to Tourism Tax;
3. When the tax paid is of an amount lesser than that required by law, the respective tax payer should make the correction with a Declaration Form M/7, no penalty will be imposed if the correction is made before the expiry of the next statutory period for tax payment.

Penalties:

1. Tax payers who do not lodge the declaration or make false declaration are liable to a fine varies from MOP4,000 to MOP40,000;
2. False statements or false accounting records regarding rendered goods and services are liable to a fine varies from MOP4,000 to MOP40,000;
3. Tax payers who fail to provide documents or records regarding to the rendered goods and services are liable to a fine varies from MOP4,000 to MOP40,000;
4. Tax payers who refuse to provide records, invoices and other documents regarding to the goods and services rendered, as well as conceal, destroy, invalid, forge or falsify these records, invoices and documents, are liable to a fine varies from MOP4,000 to MOP40,000;
5. Anyone who issues invoices or documents of similar nature which do not meet the statutory requirements is liable to a fine varies from MOP5,000 to MOP25,000;
6. Failing to settle the payment of the Tourism Tax within the statutory period:
   a) Tax payer who pays the outstanding tax within the month which comes after the expiry of the statutory period for tax payment is liable to a fine of MOP1,000;
   b) Tax payer who pays the outstanding tax within 15 days after the expiry of the time limit referred in point a) is liable to a fine not more than 50% of the tax amount due, but never less than MOP2,000;
   c) Tax payer who pays the outstanding tax after the expiry of the time limit referred in point b) is liable to a fine varies from a double or a quadruple of the tax amount due, but never less than MOP10,000 (when delayed payment is made knowingly);
   d) Tax payer who pays the outstanding tax after the expiry of the time limit referred in point b) is liable to a fine varies from 50% to 100% of the tax amount due, but never less than MOP3,000 (when delayed payment is made by negligence).
7. 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;
8. 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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