Reissuance of Tax Demand Note

---

How to apply

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

 

Application Methods：

1. In person at the counter: Applications shall be submitted by the taxpayer in person or by their authorised representative.
2. DSF Self-service Kiosks: Individuals holding a valid Macao SAR Resident Identity Card or Non-resident Worker’s Identification Card may apply for the reissuance of tax demand notes through DSF self-service kiosks.

 

Required Documents：

Applicants shall present any one of the documents listed under the relevant category, according to the type of tax demand note to be reissued.

 

I. Application for Reissuance of “Business Tax – Tax Demand Note (M/8)” or “Profits Tax -Tax Demand Note (M/6)”

1. Natural Persons (Individuals):

• Previous Business Tax – New Registration/Amendment Form (M/1), or Business Tax – Tax Demand Note (M/8);
• Previous Profits Tax – Group B Incomes Declaration (M/1), Profits Tax – Tax Demand Note (M/6), or Profits Tax – Notification of Income Assessment (M/5);
• Certificate issued by the Profits Tax and Business Tax Registration Centre;
• Previous Salaries Tax – Group 1 Name List of Employees/Part-timers (M3/M4);
• Original or photocopy of the owner’s identification document.

 

2. Legal Entities (Limited Companies):

• Previous Business Tax – New Registration/Amendment Form (M/1), or Business Tax – Tax Demand Note (M/8);
• Previous Profits Tax – Group B Incomes Declaration (M/1), Profits Tax – Tax Demand Note (M/6), or Profits Tax – Notification of Income Assessment (M/5);
• Certificate issued by the Profits Tax and Business Tax Registration Centre;
• Previous Salaries Tax – Group 1 Name List of Employees/Part-timers (M3/M4);
• Original or photocopy of any shareholder’s identification document and the Commercial Registration Certificate. (Note: This can be a copy of the company contract, articles of association, or the business registration published in the Official Gazette of the Macao SAR Government. Companies registered with the Commerce and Movable Property Registry whose information can be obtained online by the Financial Services Bureau from the Legal Affairs Bureau are exempt from presenting the Commercial Registration Certificate.)

 

II. Application for Reissuance of “Land Tax – Tax Demand Note (M/8)” or “Urban Property Tax – Tax Demand Note (M/8)”

1. Natural Persons (Individuals):

• Previous Land Tax – Tax Demand Note (M/8), or Urban Property Tax – Tax Demand Note (M/8);
• Original or photocopy of the property owner’s identification document;
• Sale and purchase agreement;
• Stamp duty – Payment Slip (M/2) indicating that the due amount has been paid.

 

2. Legal Entities (Limited Companies):

• Previous Land Tax – Tax Demand Note (M/8), or Urban Property Tax – Tax Demand Note (M/8);
• Original or photocopy of any shareholder’s identification document and Commercial Registration Certificate. (Note: This can be a copy of the company contract, articles of association, or the business registration published in the Official Gazette of the Macao SAR Government. Companies registered with the Commerce and Movable Property Registry whose information can be obtained online by the Financial Services Bureau from the Legal Affairs Bureau are exempt from presenting the Commercial Registration Certificate.)
• Sale and purchase agreement;
• Stamp duty – Payment Slip (M/2) indicating that the due amount has been paid.

 

III. Application for Reissuance of “Salaries Tax – Tax Demand Note (M/12)”

• Original or photocopy of the taxpayer’s Macao Resident Identity Card;
• Original or photocopy of the taxpayer’s Non-resident Worker’s Identification Card;
• Previous Salaries Tax – Tax Demand Note (M/12);
• Previous Salaries Tax – Notification of Income Assessment (M/16).

 

Application Period：

Within the payment month specified on the tax demand note, or within 60 days after the payment deadline.

 

Service location and office hours:

Locations:

1. The “Finanças” Building – Tax Services Centre:
   Ground floor, the “Finanças” Building, Nos. 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Macao Government Services Centre－Taxation:
   Ground floor, No. 222 Avenida de Venceslau de Morais, Macao.
3. Macao Government Services Centre in Islands－Taxation:
   Third floor, No. 225 Rua de Coimbra, Taipa.
4. DSF Kiosks (24 hours):
   – The “Finanças” Building
   – Tax Enforcement Centre
   – Government 24-hour Self-service Centre (China Plaza in Praia Grande)
   – Government 24-hour Self-service Centre (Macao Government Services Centre)
   – Government 24-hour Self-service Centre (Rotunda de Carlos da Maia)
   – Government 24-hour Self-service Centre (Near Flora Garden)
   – Government 24-hour Self-service Centre (Edifício Fai Tat, Fai Chi Kei)
   – Government 24-hour Self-service Centre (Macao Government Services Centre in Islands)
   – Government 24-hour Self-service Centre (Edifício do Lago, Taipa)
   – Government 24-hour Self-service Centre (Seac Pai Van Community Complex)

 

Office Hours:

Monday to Friday: 09:00 – 18:00
Closed on Saturdays, Sundays and public holidays

 

Processing Time

Please refer to the  FSB’s Performance Pledge

 

---