Motor Vehicles Tax
2016-06-23

Motor Vehicles Tax
Service Information:
Service Provider:Financial Services Bureau
Macao Tax Department 
  1. Service Centre 2 
  2. Integrated Services Centre
  3. Taipa Service Centre

Other Entity / Agency:-
Application Location:
  1. Service Centre 2:
    Mezzanine, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
  2. Integrated Services Centre:
    52 Rua Nova da Areia Preta, Macao.
  3. Taipa Service Centre:
    Ground floor, 500 Rua de Bragança, Taipa (Near Nova Taipa Garden Post 
    Office).

Office Hours:
  1. Service Centre 2 and Taipa Service Centre Monday to Thursday: 9:00 -19:00
    Friday: 9:00 - 18:45
    Closed on weekends and public holidays
  2. Integrated Services Centre
    Monday to Friday:     9:00 - 18:00
    Closed on weekends and public holidays

Introduction (Service Coverage):-
Enquiry Methods:Telephone   8599 0147 (Service Centre 2)
                8296 9084 (Integrated Services Centre)
                8893 6600 (Taipa Service Centre)
Hotline         2833 6886 (24 Hours / Day)
Fax             2830 0133
E-mail         dsfinfo@dsf.gov.mo
Website       www.dsf.gov.mo

Suggestions and complaints:
E-mail         gac@dsf.gov.mo
Telephone   2837 1111

Submission of Tax Return and Payment of Motor Vehicles Tax.

Application Proceduce:
Transactional Categories:Submission of Tax Return and Payment of Motor Vehicles Tax.
Target Groups and Application Eligibility:The Motor Vehicles Tax is liable when the natural persons or incorporated bodies -
  1. Transfer new motor vehicles to consumers, regardless the transfer is of business activities or merely a single act;
  2. Import new motor vehicles for personal use;
  3. Being economy participants of the commercial cycle of new motor vehicles, particularly the vendors, importers or exporters, and take the new motor vehicles for personal use;
  4. Make inappropriate statement of settlement of Motor Vehicles Tax on invoices, receipts or other documents;
  5. Being beneficiaries of exemption of Motor Vehicles Tax, but convert the usage of the vehicle to one that is different from the exemption purpose, or, transfer the vehicle to a third party who converts the usage of the vehicle to one that is different from the exemption purpose;
  6. Being beneficiaries of exemption of Motor Vehicles Tax, but do not observe the provisions related to exemption of Motor Vehicles Tax as stipulated in nos. 2 and 4 of Article 7 or in no. 1 of Article 11 of Motor Vehicles Tax Regulation.
Application Approach:Submission and payment must be made by the tax payer in person, or by an authorized person.
Required Document:
  1. Motor Vehicle Tax - Form M/4 - Tax Return;
  2. If the motor vehicle is transferred to a consumer, a copy of the relevant sale and purchase contract and a copy of the import license issued by the DSE should be attached;
  3. If the motor vehicle is imported or is taken for personal use, a copy of import license issued by the DSE should be attached.
Payment Instructions:

Penalties:

  1. Tax payers who do not lodge the declaration our make false declaration are liable to a fine that will reach a maximum equal to double of the outstanding tax amount, but never less than MOP$20,000;
  2. Failing to settle the payment of the Motor Vehicle Tax within the statutory period:
    a) If the tax payer pays the outstanding tax within 30 days after the expiry of the statutory period for tax payment, the fine will be reduced to 10% of the tax amount due, but not less than MOP$2,500;
    b) If the tax payer pays the outstanding tax within the period from the 31st to the 45th day after the expiry of the statutory period for tax payment, the fine will be reduced to an amount varies from 10% to 50%of the tax amount due, but not less than MOP$5,000;
    c) 45 days after the expiry of the statutory period for tax payment, if the tax due still remains unpaid, the fine will become an amount varies from 50% to 100% of the outstanding tax, but not less than MOP$20,000. 
  3. Anyone who commits the identical offence within one year after being imposed a penalty for any infringed act against the Motor Vehicles Regulation is considered as a recidivist. In case of repeated offence, the fine will be raised to a double;
  4. Payment of tax can only be considered as spontaneous payment when the recidivist informs the respective department or requests for the regularization of the taxation situation before any department of the Tax Authority receives the written record regarding to the infringed act committed, thus the fine will be reduced to 50% of its amount due.
Time Needed:

Within 15 days from the date when the following taxable facts occur: 

  1. When the vehicles are transferred to consumers;
  2. If the vehicles are imported for personal use, the statutory period is counted from the date of notification of the issuance of import license by the Macao Economic Services;
  3. When vehicles are taken for personal use by the economy participants of the commercial cycle for motor vehicles;
  4. When vehicles are converted to a usage that is different from the exemption purpose, or when the vehicles are transferred to a third party who converts the usage of the vehicles to one that is different to the exemption purpose;
  5. From the issuing date of invoice, receipt or other documents that bear inappropriate statement of settlement of Motor Vehicles Tax.
Legislations Website:
  1. Law No. 5/2002, [B.O. 24, 17/6/2002]
  2. Law No. 1/2012, [B.O. 6, 6/2/2012]
  3. Law No. 14/2015, [B.O. 51, 23/12/2015]
  4. Dispatch No. 101/GM/96, [B.O. 53, 30/12/1996]
  5. Dispatch No. 103/GM/96, [B.O. 53, 30/12/1996]
  6. Dispatch of the Secretary for Economy and Finance No. 52/2002, [B.O. 28, 15/7/2002]

Application for tax exemption on transference of new motor vehicles.

Application Proceduce:
Transactional Categories:Application for tax exemption on transference of new motor vehicles.
Target Groups and Application Eligibility:

Persons who intend to purchase motor vehicles for exclusive use of a particular entity or motor vehicles for particular activities, or motor vehicles with special features.
 

Application Approach:

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

Required Document:
  1. Application form provided by the DSF;
  2. A copy of the Import License issued by the Economic Services Bureau;
  3. Should be submitted according to the intended usage of the vehicles, a copy of the binding letter of advice issued respectively on request of the interested party by the Land, Public Works and Transport Bureau, the Education and Youth Affairs Bureau or the Transport Bureau.
Time Needed:Before the transference of the motor vehicle.
Quality Criteria:Please refer to the Performance Pledge of the DSF.
Remark:
  1. If the applicant is a natural person (individual), the signature can be authenticated at DSF (in DSF Building), Taipa Service Centre or Integrated Services Centre by producing the applicant’s paper of identification that bears the signature of the holder;
  2. If the applicant is an incorporated body (company or organization), the signature  of the legal representative should be authenticated at the Public Notary or by private notaries;
  3. The application for tax exemption is to be examined by the DSF within 10 days from the date of its submission;
  4. If tax exemption is granted, the interested party has to submit documentary evidence of importation of the relevant vehicles, and the features of the vehicles must be stated in the specified form;
  5. The tax exemption is not obliged to recognition and produces immediate effect if the new vehicles are transferred for exclusive usage of the government institution of People’s Republic of China in Macao, the Legislative Assembly and government of Macao SAR, Court and Public Prosecutions Office of Macao SAR, and Public Administrative Services and autonomous entities of Macau SAR.
Legislations Website:
  1. Law No. 5/2002, [B.O. 24, 17/6/2002]
  2. Law No. 1/2012, [B.O. 6, 6/2/2012]
  3. Law No. 14/2015, [B.O. 51, 23/12/2015]
  4. Dispatch No. 101/GM/96, [B.O. 53, 30/12/1996]
  5. Dispatch No. 103/GM/96, [B.O. 53, 30/12/1996]
  6. Dispatch of the Secretary for Economy and Finance No. 52/2002, [B.O. 28, 15/7/2002]

The sales or conversion of usage of the tax-exempted vehicles.

Application Proceduce:
Transactional Categories:The sales or conversion of usage of the tax-exempted vehicles.
Target Groups and Application Eligibility:Any of the beneficiaries of tax exemption, either natural persons or incorporated bodies, who converts the usage of the relevant vehicles to one that is different from the exemption purpose, or transfers the vehicles to a third party who converts the usage of the vehicles to one that is different from the exemption purpose within 5 years from the date of concession of tax exemption.
Application Approach:Application must be made by the applicant in person or by an authorized person.
Required Document:Motor Vehicle Tax - Form M/4 - Tax Return
Payment Instructions:

Penalties:

  1. Tax payers who do not settle the payment or make false declaration are liable to a fine that will reach a maximum equal to double of the outstanding tax amount, but never less than MOP$20,000;
  2. Failing to settle the payment of the Motor Vehicle Tax within the statutory period:
    a) If the tax payer pays the outstanding tax within 30 days after the expiry of the statutory period for tax payment, the fine will be reduced to 10% of the tax amount due, but not less than MOP$2,500;
    b) If the tax payer pays the outstanding tax within the period from the 31st to the 45th day after the expiry of the statutory period for tax payment, the fine will be reduced to an amount varies from 10% to 50%of the tax amount due, but not less than MOP$5,000;
    c) 45 days after the expiry of the statutory period for tax payment, if the tax due still remains unpaid, the fine will become an amount varies from 50% to 100% of the outstanding tax, but not less than MOP$20,000. 
  3. Anyone who commits the identical offence within one year after being imposed a penalty for any infringed act against the Motor Vehicles Regulation is considered as a recidivist. In case of repeated offence, the fine will be raised to a double;
  4. Payment of tax can only be considered as spontaneous payment when the recidivist informs the respective department or requests for the regularization of the taxation situation before any department of the Tax Authority receives the written record regarding to the infringed act committed, thus the fine will be reduced to 50% of its amount due.
Time Needed:Within 15 days from the date when the exempted motor vehicle was sold or the usage was converted.
Remark:If the natural persons or incorporated bodies who benefit from tax exemption convert the usage of the vehicle to one that is different from the exemption purpose or transfer the vehicle to a third party who converts the usage of the vehicle to one that is different from the exemption purpose, then they will be liable to pay Motor Vehicles Tax in original amount due on the date of acquisition of the vehicles.
Legislations Website:
  1. Law No. 5/2002, [B.O. 24, 17/6/2002]
  2. Law No. 1/2012, [B.O. 6, 6/2/2012]
  3. Law No. 14/2015, [B.O. 51, 23/12/2015]
  4. Dispatch No. 101/GM/96, [B.O. 53, 30/12/1996]
  5. Dispatch No. 103/GM/96, [B.O. 53, 30/12/1996]
  6. Dispatch of the Secretary for Economy and Finance No. 52/2002, [B.O. 28, 15/7/2002]

Application and inquiry for tax value.

Application Proceduce:
Transactional Categories:Application and inquiry for tax value.
Charges (or Taxes):

                                         Tax Rate Table of Motor Vehicles Tax

                                                     I — Automobile
Tier for tax value calculation        Corresponding tax rate      Average tax rate
(MOP)                                        for each tier a)          for settlement(b)
Up to $100,000                                  -------                           40%             
From $100,001 to $200,000                    50%                             46%                  
From $200,001 to $300,000                    80%                             60%                  
From $300,001 to $500,000                    90%                             72%                  
Above $500,000                                 -------                           72%         

                                      II — Heavy Motor Cycles and Scooters
Tier for tax value calculation       Corresponding tax rate      Average tax rate 
 (MOP)                                       for each tier(a)         for settlement(b)
Up to $15,000                                    -------                          24%             
From $15,001 to $25,000                       35%                             32%                 
From $25,001 to $40,000                       40%                             42%
From $40,001 to $70,000                       45%                             50%
Above $70,000                                   -------                           50%         
 

Remark:
  1. The tax rate for motor vehicles is progressive, and will be levied in accordance with the Tax Rate Table of Motor Vehicles Tax (Automobile, and Heavy Motor Cycles and Scooters) as stipulated by law;
  2. The taxable amount is calculated according to the corresponding tier; when the amount does not correspond to the maximum tier of tax value in the table, it should be divided into two parts for tax calculation: firstly, multiply the maximum amount of the tier one level lower than the one it belongs to by the average tax rate of column (b); secondly, multiply the rest of the amount by the corresponding tax rate of column (a) of the tier it belongs to;
  3. For the transference of new motor vehicles that meet the Environmental Emissions Standard approved by the Dispatch of the Chief Executive promulgated in the Official Gazette of Macau SAR, taxpayers can enjoy a tax deduction of 50% of the tax rate (subject to a deduction ceiling of MOP$60,000.00) as stipulated in the Tax Rate Table of Article no. 16, Section no. 1 of Motor Vehicles Tax Regulation, but this does not affect the application of Article no. 6, Section 2 of such Regulation.
Legislations Website:
  1. Law No. 5/2002, [B.O. 24, 17/6/2002]
  2. Law No. 1/2012, [B.O. 6, 6/2/2012]
  3. Law No. 14/2015, [B.O. 51, 23/12/2015]
  4. Dispatch No. 101/GM/96, [B.O. 53, 30/12/1996]
  5. Dispatch No. 103/GM/96, [B.O. 53, 30/12/1996]
  6. Dispatch of the Secretary for Economy and Finance No. 52/2002, [B.O. 28, 15/7/2002]

Application for a certificate (General / Others)

Application Proceduce:
Transactional Categories:Application for a certificate (General / Others)
Target Groups and Application Eligibility:

Motor Vehicles Tax taxpayers or their authorized persons.
 

Application Approach:

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

Required Document:
  1. Application Form;
  2. Every application form must be submitted together with MOP$15.00 revenue stamps, or above (Depends on the number of pages of the certificate).
Quality Criteria:Please refer to the Performance Pledge of the DSF.
Remark:
  1. If the applicant is a natural person (individual), the signature can be authenticated at DSF (in DSF Building), Taipa Service Centre or Integrated Services Centre by producing the applicant’s paper of identification that bears the signature of the holder;
  2. If the applicant is an incorporated body (company or organization), the signature  of the legal representative should be authenticated at the Public Notary or by private notaries.
  3. The application will be classified as for "Others" certificate when the required data has to be provided by the Coercive Collection Bureau or to be drawn from the documents kept in the archive of the Financial Services Bureau.

Lodging appeal against additional settlement or official settlement.

Application Proceduce:
Transactional Categories:Lodging appeal against additional settlement or official settlement.
Target Groups and Application Eligibility:Taxpayers who do not agree with the result of additional settlement or official settlement.
Application Approach:Appeal must be lodged by the appellant in person or by an authorized person.
Required Document:The appeal should be lodged in writing with indication of the grounds of appeal, and to be submitted to the Director of the Financial Services Bureau or to the Secretary for Economy and Finance, together with sufficient documentary evidence.
Time Needed:The appeal should be lodged within 15 days upon receipt of the Form M/6 of Motor Vehicles Tax – Notice of Settlement, while the further appeal should be lodge within 30 days, in accordance with the “Code of Administrative Procedure”
Remark:
  1. On the 5th day counting from the postmark date of the Advice Letter forwarded by registered mail, the notification to the tax-payer is considered as have been completed. In case the 5th day is a non-working day, then the subsequent next working day will be taken for the counting of the day when the duty payer had been notified. Moreover, for postal service, Saturdays are regarded as working days;
  2. The appellant can only lodge a judicial appeal (Recurso Judicial) against administrative act of tax value fixation;
  3. If the appellant is a natural person (individual), the signature can be authenticated at DSF (in DSF Building), Taipa Service Centre or Integrated Services Centre by producing the applicant’s paper of identification that bears the signature of the holder;
  4. If the appellant is an incorporated body (company or organization), the signature of the legal representative should be authenticated at the Public Notary or by private notaries.

Application for the transference of tax-exempted vehicle to a third party without changing the usage for exemption purpose of the vehicle.

Application Proceduce:
Transactional Categories:Application for the transference of tax-exempted vehicle to a third party without changing the usage for exemption purpose of the vehicle.
Target Groups and Application Eligibility:Beneficiaries of Motor Vehicle Tax exemption, either in capacity as natural person or incorporated body, who transfer the tax-exempted vehicle to a third party without changing the usage for exemption purpose of the vehicle within five years counted from the date when tax exemption was granted.
Application Approach:Application must be made by the applicant in person or by an authorized person.
Required Document:
  1. Application form for tax exemption provided by the DSF;
  2. Copy of the motor vehicle registration certificate issued by the Transport Bureau;
  3. For motorcar, a copy of the Certificate of Ownership Registration issued by the Commerce and Movable Property Registry. 
Time Needed:Before transfer the motor vehicle to a third party.
Quality Criteria:Please refer to the Performance Pledge of the DSF.
Remark:
  1. If the applicant is a natural person (individual), the signature can be authenticated at DSF (in DSF Building), Taipa Service Centre or Integrated Services Centre by producing the applicant’s paper of identification that bears the signature of the holder;
  2. If the applicant is an incorporated body (company or organization), the signature  of the legal representative should be authenticated at the Public Notary or by private notaries;
  3. If the natural persons or incorporated bodies who benefit from tax exemption convert the usage of the vehicle to one that is different from the exemption purpose or transfer the vehicle to a third party who converts the usage of the vehicle to one that is different from the exemption purpose, then they will be liable to pay Motor Vehicles Tax in original amount due on the date of acquisition of the vehicles.
Legislations Website:
  1. Law No. 5/2002, [B.O. 24, 17/6/2002]
  2. Law No. 1/2012, [B.O. 6, 6/2/2012]
  3. Law No. 14/2015, [B.O. 51, 23/12/2015]
  4. Dispatch No. 101/GM/96, [B.O. 53, 30/12/1996]
  5. Dispatch No. 103/GM/96, [B.O. 53, 30/12/1996]
  6. Dispatch of the Secretary for Economy and Finance No. 52/2002, [B.O. 28, 15/7/2002]
Provider: DSF
Launch Date: 2016-06-23 18:23:00
Number of clicks: 139
"Chinese and Portuguese are the official languages of Macao, the English version of the web site is the translation from the Chinese originals and is provided for reference only."
node: portal-app01