Administrative appeal regarding additional settlement or official settlement

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How to apply

Target Groups and Application Eligibility：

Taxpayers who do not agree with the relevant additional settlement or official settlement.

Application Approach：

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

Required Document：

1. A statement of objection to the Director of the Financial Services Bureau or a mandatory appeal to the Secretary for Economy and Finance must include a detailed explanation of the reasons and sufficient supporting evidence;
2. 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：

A statement of objection must be submitted within 15 days, or a further appeal within 30 days, counting from the date on which the Notice of M/6 of tourism tax is deemed to have been duly served.

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Service location and office hours

Application Location：

1. The“Finanças” Building – Document Receiving Desk:
   First floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Macao Government Services Centre – Taxation:
   Ground floor, 222 Avenida de Venceslau de Morais, 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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Remark / Guidance notes

Notifications sent by registered mail are presumed effective on the fifth day after the date of mailing. Notifications made electronically are deemed effective when the addressee accesses the specific message or notice sent to the electronic address declared under paragraph 3 of Article 21 of the Fiscal Code. If the addressee does not access the message or notice, the notification is presumed effective on the third day after the date of dispatch. If the presumed date of notification is not a business day, it is instead presumed effective on the next business day. For the purpose of mailing effectiveness, Saturday is considered a business day.

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