Tourism Tax

Lodging declaration and Payment of Tourism Tax.


How to apply

Target Groups and Application Eligibility:

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

  1. Render services within the scope of the following specific businesses:
    a) Hotels and similar establishments, as defined by the Regulation on hotel activity and similar activities, approved by Decree Law no. 16/96/M of 01 April (hotels, apartment hotels, tourism complexes, restaurants, ballroom, bars);
    b) Heath clubs, sauna baths, massage parlours and karaoke bars.
  2. Make inappropriate statement of settlement of Tourism Tax on any invoice or other documents with similar nature.

Application Approach:

Declaration and payment should be made by the tax payers in person or by an authorized person.

Required Document:

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

Time Needed:

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


Service location and office hours

Application Location:

  1. The“Finanças” Building-Service Centre 2:
    Mezzanine, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
  2. Integrated Services Centre-Taxation:
    52 Rua Nova da Areia Preta, Macao.
  3. Islands District Integrated Services Centre-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. Integrated Services Centre-Taxation and Islands District Integrated Services Centre-Taxation:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

Charges

  1. Tourism Tax is charged at the rate of 5%, the taxable value is calculated on the basis of  the price of service rendered.
  2. Services shall be exempted from Tourism Tax when rendered by:
    a) Boardinghouses;
    b) Drinks establishments;
    c) Food Establishments.

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. The price of ancillary services such as telecommunications or laundries, 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 MOP$4,000.00 to MOP$40,000.00;
  2. Tax payers who provide any information or make any statement in the declaration or accounting records which is false in any material particular are liable to a fine varies from MOP$4,000.00 to MOP$40,000.00;
  3. Tax payers who fail to provide documents or records regarding to the rendered services are liable to a fine varies from MOP$4,000.00 to MOP$40,000.00;
  4. Tax payers who refuse to provide records, invoices and other documents regarding to the services rendered, as well as conceal, destroy, invalid, forge or falsify these records, invoices and documents, are liable to a fine varies from MOP$4,000.00 to MOP$40,000.00;
  5. Anyone who issues invoices or documents of similar nature which do not meet the statutory requirements is liable to a fine varies from MOP$5,000.00 to MOP$25,000.00;
  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 MOP$1,000.00;
    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 MOP$2,000.00;
    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 MOP$10,000.00 (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 MOP$3,000.00 (when delayed payment is made by negligence).
  7. Anyone who commits the identical offence within one year after being imposed a penalty for any infringed act against the Tourism Tax Regulation is considered as a recidivist. In case of repeated offence, the fine will be raised to a double;
  8. 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: 2019-03-18 10:00

Taxation Tax

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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.