Registration of Tax Agent (Assignment/Revocation of assignment/Relinquishment)

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How to apply

Target Groups and Application Eligibility：

1. Natural person residing outside Macao SAR;
2. Natural person residing in Macao SAR, but has been away from Macao SAR for more than 183 days consecutively or intermittently in the same calendar year;
3. Legal person or equivalent entity by law that terminates the activities;
4. Legal person or equivalent entity by law that does not have a domicile, de facto administration or permanent establishment in Macao SAR, but who receives income.

Application Approach：

1. Assignment of tax agent: the application must be made jointly by the taxpaying entity and the tax agent (or an authorized person by both parties);
2. Revocation of assignment of tax agent: the application must be made by the tax entity or their authorized person;
3. Relinquishment of assignment of tax agent: the application must be made by the tax agent or their authorized person.

Required Document：

1. “Registration form for tax agent”;
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.

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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 agent must be a natural person with a permanent residence in Macao SAR, a legal person cannot become a tax agent.
2. The assignment of a tax agent should be explicitly accepted by the agent. The relinquishment, replacement or revocation of assignment of the tax agent only takes legal effect after the tax administration had been notified by either the taxpaying entity (principal) or tax agent.
3. If the taxpaying entity had already assigned a tax agent, the taxpaying entity’s tax notifications will then be sent to the agent’s tax domicile, or to the office or other correspondence address listed on the registration form. To ensure that tax notifications are delivered properly, if the correspondence information declared by the agent is inconsitent with the tax administration’s records, the corresponding information will be updated in accordance with the information listed in the registration form.
4. If the taxpaying entity had already assigned a tax agent, or is exempted from assigning a tax agent, yet had simultaneously appointed a mandatary, the notifications will then be sent to the mandatory only.

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