Declaration of Tax Domicilie

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How to apply

Target Groups and Application Eligibility：

The taxpaying entity or its authorized person may declare or change the tax domicile.

Application Approach：

1. In person at the counter: by the taxpaying entity or its authorized person;
2. Mobile Application: “Macau Tax”, “Macao One Account” and “Business & Associations Platform”;
3. Financial Services Bureau (DSF) electronic services;
4. Self-service Kiosk (Locations of self-service kiosks).

Required Documents：

1. “Declaration form for tax domicile”;
2. A copy of the declarant’s identity document.

Document must be presented：

1. The declarant (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 declarant’s identity document or a power of attorney;
3. The declarant who holds identity document without signature shall apply in person.

Time Needed：

Taxpaying entities are required to declare their tax domicile; for subsequent changes in tax domicile, a declaration should be made within 15 days of the change.

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Service locations and office hours

Application Location：

1. The “Finanças” Building－Tax Services Centre:
   Ground 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

1. Tax domicile serves to receive tax notifications issued by tax administration.
2. In compliance with Paragraph (3) of Article 21 of <Fiscal Code>, for the effect of notification, the electronic address declared by the taxpaying entity is perceived as a tax domicile. To receive notifications electronically, please add the use of electronic notification services via the Macao One Account or Business and Associations Platform; to cancel, kindly proceed to the designated service counters at the Public Administration and Civil Service Bureau (SAFP), where you will be required to declare a new tax domicile. In the absence of such a declaration, for tax purposes, tax notifications will then be sent to the tax domicile or tax communications address indicated in the last declaration made by the taxpaying entity.
3. If the taxpaying entity is a natural person but is unable to provide a tax domicile in Macao, please provide a permanent address abroad. However, this address will solely be used for record-filing purposes, and will not be perceived as tax domicile for the purpose of sending tax notifications. To ensure that tax notifications are delivered properly, taxpaying entity are required to opt to receive tax notifications either electronically or via the assignment of a tax agent who has a permanent residence in Macao SAR, as per accordance with Paragraph (1) and Paragraph (2) of Article 22 of <Fiscal Code>.
4. If there are any changes to the tax domicile of a beneficiary participating in the procedures of the tax administration, such change should be notified to the tax administration within 15 days, and such notification shall take effect the day following its reception.

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