Reissuance of Tax Demand Note

Reissuance of tax demand note


How to apply

Target Groups and Application Eligibility:
Taxpayers who have not received or lost the original tax demand note.

Application Approach:
In person

Required Document:

  1.  Business Tax – Tax Demand Note (M/8):
    1.  Natural persons (individuals)
      1.  Previous Business Tax – New Registration/Amendment Form (M/1) or Business Tax – Tax Demand Note (M/8) or Certificate issued by Business Tax Centre; or
      2.  Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5) or;
      3.  Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4) or;
      4.  Original or photocopy of the identification document of the owner.
    2. Legal entities (limited companies)
      1.  Previous Business Tax – New Registration/Amendment Form (M/1) or  Business Tax – Tax Demand Note (M/8) or or Certificate issued by Business Tax Centre or;
      2.  Previous Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5) or;
      3. Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4) or;
      4.  Certificate of business registration and original or photocopy of any shareholder identification document.
  2.  Land Tax – Tax Demand Note (M/8) or Property Tax – Tax Demand Note (M/8):
    1. Natural persons (individuals)
      1. Previous Property Tax – Tax Demand Note (M/8) or Land Tax – Tax Demand Note (M/8) or payment form M/B (in which shall indicates the reference number of housing register data of the premise); or
      2. Identification document of taxpayer used in buying the premise and the address of the premise; or
      3. Purchase and sales contract; or
      4. Stamp duty – Payment Slip (M/2) in which shall indicate the due amount has been paid.
    2. Legal entities (limited companies)
      1. Previous Property Tax – Tax Demand Note (M/8) or Land Tax – Tax Demand Note (M/8) or payment form M/B (in which shall indicates the reference number of housing register data of the premise); or
      2. Certificate of commercial registration and original or photocopy of any shareholder identification document as well as the address of the premise; or
      3. Purchase and sales contract; or
      4. Stamp duty – Payment (M/2) in which shall indicate the due amount has been paid.
  3. Profits Tax -Tax Demand Note (M/6):
    1. Natural persons (individuals)
      1. Previous Business Tax – New Registration/Amendment Form (M/1) or Business Tax – Tax Demand Note (M/8) or Certificate issued by Profits Tax and Business Registration Centre; or
      2.  Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5); or
      3. Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4); or
      4. Original or photocopy of the identification document of the owner.
    2. Legal entities (limited companies)
      1. Previous Business Tax – New Registration/Amendment Form (M/1) or Business Tax – Tax Demand Note (M/8) or Certificate issued by Profits Tax and Business Registration Centre; or
      2. Previous Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5); or;
      3. Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4); or
      4. Certificate of business registration and original or photocopy of any shareholder identification document.
  4.  Salaries Tax – Tax Demand Note (M/12):
    1. Original or photocopy of Macao Identification Card ; or
    2. Original or photocopy of Macau Non-resident Worker’s Identification Card ; or
    3. Previous Salaries Tax – Tax Demand Note (M/12) ; or
    4. Previous Salaries Tax – Notification of Income Assessment (M/16).

Time Required:

Within the payment month indicated in the tax demand note and also within 60 days after the specified payment month.


Service location and office hours:

Locations:

  1. The “Finanças” Building – Tax Enquiries Centre:
    Ground floor,  Avenida da Praia Grande, Nº 575, 579 & 585, the “Finanças” Building, Macao
  2. Integrated Services Centre – Taxation:
    Rua Nova da Areia Preta, no. 52, Macao
  3. Islands District Integrated Services Centre-Taxation:
    Third floor, 225 Rua de Coimbra, Taipa

Office hours:

  1. The “Finanças” Building – Tax Enquiries Centre:
    Monday to Thursday: 9:00am to 7:00pm
    Friday: 9:00am to 6:45pm
    Closed on public holidays and weekends
  2. Integrated Services Centre – Taxation and Islands District Integrated Services Centre-Taxation:
    Monday to Friday: 9:00am to 6:00pm
    Closed on public holidays and weekends

 

Since May 2015, the DSF kiosk can reissue the tax demand note. (This service is only for natural person)

The location and office hours of DSF kiosk:

The “Finanças” Building – 24 hours;

Integrated Services Centre -Taxation – 24 hours;

Coercive Collection Bureau  – Monday – Thursday 09:00-19:00, Friday 09:00-18:45;

Islands District Integrated Services Centre-Taxation – 24 hours.

 


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Content provider: Financial Services Bureau (DSF)

Last modified: 2019-03-22 16:01

Taxation Tax

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