Property and Land Tax
2016-06-23

Property and Land Tax
Service Information:
Service Provider:

Financial Services Bureau
Macao Tax Department

  1. Service Centre 1
  2. Integrated Services Centre
  3. Taipa Service Centre

Other Entity / Agency:N/A
Application Location:
  1. Service Centre 1:
    Ground floor, 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 1 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):N/A
Enquiry Methods:Telephone: 
8599 0318 (Service Centre 1)
8296 9084 (Integrated Services Centre) 
8893 6600 (Taipa Service Centre) 

Tax Enquiry Hotline:
2833 6886 (24 Hours)
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

Declaration of newly built or reconstructed building, building with addition works or renovated building or building with omitted registration

Application Proceduce:
Transactional Categories:Declaration of newly built or reconstructed building, building with addition works or renovated building or building with omitted registration
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:

The owners (proprietors) of newly built or reconstructed building, renovated building, building with addition works or the building with omitted registration.

Application Approach:

Declaration must be made in person or by an authorized person.

Required Document:
  1. Property Tax - Form M/1 - Premises Registration Form;
  2. Property Tax - Form M/1 Annex - Registration of Individual Flats;
  3. Property Tax - Form M/2 - Registration Form for the Identification of Proprietor;
  4. Copy of the proprietor’s identity document (original must be presented); if the proprietor is a legal entity, a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required;
  5. Certificate of Building Number issued by the Civic and Municipal Affairs Bureau (IACM);
  6. Original or authenticated copy of the Certificate issued by the Macao Land, Public Works and Transport Bureau, documents should include:
    -          License of utilization;
    -          Building plan;
    -          Specification of separate unit;
    -          Table of technical data.

     

Supplementary Document:-
Document must be presented:

Identity Document of the owner of the fixed asset.

Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions: Penalties:
 
  1. Failure to submit the declaration or any information incorrect or untruth reported in the declaration, shall be subject to a fine of MOP$100.00 to MOP$5,000.00; in the case of intentionally violate such a provision, shall be subject to a fine of MOP$200.00 to MOP$10,000.00;
  2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when a taxpayer violates the same act again within 18 months that he/she has been fined due to such a violation;
  3. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.
Time Needed:
  1. Within the following month after the license of lodging or license of occupancy is issued;
  2. If the building is occupied before the issuance of license, the registration form should be submitted within the following month after the building is occupied or within the following month after the completion of reconstruction.
Quality Criteria:-
Remark:
  1. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries;
  3. If the building is belongs to more than one proprietor, every proprietor shall fill out the M/2 – Registration Form for the Identification of Proprietor individually;
  4. If the applicant does not hold the Certificate of Building Number issued by the Civic and Municipal Affairs Bureau (IACM), or the Certificate issued by the Macao Land, Public Works and Transport Bureau, the registration will be considered as a temporary registration until such a missing document has been submitted.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Law No. 27/GM/97 [B.O. 20, 19/5/1997]

Declaration of leasing

Application Proceduce:
Transactional Categories:Declaration of leasing
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:

Leasers and tenants related to the leasing of property.
 

Application Approach:

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

Required Document:
  1. Form M/4 – Leasing Notification;
  2. Copy of the declarant’s identity document; if the declarant is a legal entity, a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required;
  3. Copy of the Tenancy Agreement.
Supplementary Document:-
Document must be presented:Identity document.
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:

Penalties:
 

  1. Failure to submit the declaration within the statutory period, shall be subject to a fine of MOP$500.00 to MOP$5,000.00; in the case of intentionally violate such a provision, shall be subject to a fine of MOP$200.00 to MOP$10,000.00;
  2. If a tenancy agreement, which is made according to a notarial contract other than the Notarial Contract or the Log Book, has not been declared within the statutory period, shall be subject to a fine of MOP$100.00 to MOP$1,000.00;
  3. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when a taxpayer violates the same act again within 18 months that he/she has been fined due to such a violation;
  4. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

 

Time Needed:Within 15 days after the tenancy agreement has been signed.
Quality Criteria:-
Remark:

 Remarks:

  1.  If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity, signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries.

     

Property Tax Simulation Calculation

Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]

Tenancy Agreement (M/4A)

Application Proceduce:
Transactional Categories:Tenancy Agreement (M/4A)
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Leasers and tenants related to the leasing of property.
Application Approach:

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

Required Document:
  1. Form M/4A – Tenancy Agreement (Shall be submitted in Triplicate.);
  2. Copy of the proprietor’s identity document; if the proprietor is a legal entity, an original or a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required.
Supplementary Document:-
Document must be presented:-
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:

Penalties:
 

  1. Failure to submit the declaration within the statutory period, shall be subject to a fine of MOP$500.00 to MOP$5,000.00; in the case of intentionally violate such a provision, shall be subject to a fine of MOP$200.00 to MOP$10,000.00;
  2. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when a taxpayer violates the same act again within 18 months that he/she has been fined due to such a violation;
  3. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

 

Time Needed:Within 15 days from the commencement date of the leasing.
Quality Criteria:-
Remark:

Remarks:
 

  1. For the effectiveness of taxation, form M/4A shall be regarded as Tenancy Agreement, but only with respect to such an Agreement does not served as a proof in other forms;
  2. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  3. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries.
     

Property Tax Simulation Calculation

Forms:--
Legislations Website:
  1. Law No. 19/78/M, Official Gazette No. 32/1978, Published on: 1978.8.12 .
  2. Directive No. 27/GM/97, Official Gazette No. 20/1997, Published on: 1997.5.19 .

Application for Special Evaluation

Application Proceduce:
Transactional Categories:Application for Special Evaluation
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Taxpayers who disagree with the rental value, may apply for the special evaluation.
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Form M/6  – Application for Special Evaluation;
  2. Copy of the witness’s (who is appointed by the applicant) identity document;
  3. Copy of the proprietor’s identity document; if the proprietor is a legal entity, an original or a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required.
Supplementary Document:-
Document must be presented:Identity document of the proprietor(s).
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:-
Quality Criteria:Please refer to the Performance Pledge of the DSF.
Remark:

Remarks:
 

  1. Either the leaser, the tenant or the subtenant is responsible to provide any convenience as well as relevant interpretation related to the evaluation to the Evaluation Committee while the evaluation task is carried out;
  2. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  3. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries;
  4. An M/12 – Notification of Rental Value Evaluation will be sent to the proprietor indicating the result of Special Evaluation;
  5. If the rental value assessed by the Special Evaluation is 25% higher than the value lodged by the objector or the applicant, taxpayers are responsible to pay a tax amount which is 3% of the new taxable income in order to reimburse the expense incurred. 

 

Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978].
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997].

Application for the second rental value evaluation

Application Proceduce:
Transactional Categories:Application for the second rental value evaluation
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Taxpayers who disagree with the result of the immovable property evaluation.
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Form M/6 – Application for Special Evaluation;
  2. Copy of the proprietor’s identity document (original must be presented); if the proprietor is a legal entity, a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required;
  3. Copy of the witness’s (who is appointed by the applicant) identity document;
  4. A copy of Form M/12 – Notification of Rental Value Evaluation and the related envelope.
Supplementary Document:-
Document must be presented:Identity document of the proprietor(s).
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:Within 10 days commencing the fifth day of the postmark date of the Form M/12 – Notification of Rental Value Evaluation.
Quality Criteria:-
Remark:
  1. Either the leaser, the tenant or the subtenant is responsible to provide any convenience as well as relevant interpretation related to the evaluation to the Evaluation Committee while the evaluation task is carried out;
  2. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  3. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries;
  4. The fifth day commencing the postmark date of the registered notice will be considered as the day the taxpayer gets informed. In case the fifth day is a non-working day, then the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service;
  5. If the second rental value assessed is 25% higher than the previous value, taxpayers are responsible to pay a tax amount which is 3% of the new taxable income in order to reimburse the expense of evaluation.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]

Objection against the Second Rental Value Evaluation

Application Proceduce:
Transactional Categories:Objection against the Second Rental Value Evaluation
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Taxpayers who disagree with the result of the second evaluation.
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Taxpayers must lodge an objection in writing (must be signed) and must be received by the Director of the DSF;
  2. A copy of the Notification of the Second Rental Value Evaluation and the related envelope.
Supplementary Document:-
Document must be presented:-
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:Within 10 days commencing the fifth day of the postmark date of the Notification of the Second Rental Value Evaluation.
Quality Criteria:-
Remark:
  1. Either the leaser, the tenant or the subtenant is responsible to provide any convenience as well as relevant interpretation related to the evaluation to the Evaluation Committee while the evaluation task is carried out;
  2. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  3. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries;
  4. The fifth day commencing the postmark date of the registered notice will be considered as the day the taxpayer gets informed. In case the fifth day is a non-working day, then the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service;
  5. The objection has no effect of a holdover of payment of tax until the final determination by the Director of the DSF has been made;
  6. For the appeal to the determination of the objection against the Rental Value Evaluation, should be filed within a 30-day time limit.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 19/5/1997]

Declaration of Maintenance and Management Fee

Application Proceduce:
Transactional Categories:Declaration of Maintenance and Management Fee
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Proprietors related to the leasing of property and who also pay the relevant maintenance and management fee.
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Form M/7 – Maintenance and Management Fee;
  2. Copy of the proprietor’s identity document; if the proprietor is a legal entity, an original or a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required;
  3. Document of proof that indicating the detailed breakdown of expenses paid and the information of the relevant property.
Supplementary Document:-
Document must be presented:Identity document of the proprietor(s).
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-

 

Deposit:-
Payment Instructions:-
Time Needed:The declaration should be submitted within January so as to report the expenses paid in the previous year.
Quality Criteria:-
Remark:
  1. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity, signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries;
  3. Each M/7 declaration form can be used to declare a single building or an individual unit only;
  4. If the taxpayer owns more than one building or individual unit, the number of declaration submitted should be equal to the number of property that the taxpayer owns.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]

Miscellaneous Notice

Application Proceduce:
Transactional Categories:Miscellaneous Notice
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Taxpayers who need to report the relevant fact for the effectiveness of taxation.
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Form M/10 – Miscellaneous Notice;
  2. Copy of the applicant’s identity document; if the applicant is a legal entity, an original or a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required;
  3. License of demolition issued by the DSSOPT is required when the cancellation of property registration is declared.
Supplementary Document:-
Document must be presented:Identity document of the proprietor(s).
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:

Depends on the type of notice:

  1. Alteration of residential address: An immediate notice should be made when there is any alteration of proprietor’s residential address;
  2. Alteration of mailing address: An immediate notice should be made when there is any alteration of tax bill’s mailing address;
  3. Vacancy Notice: A claim should be made within 15 days commencing from the day the property become vacant;
  4. Cancellation of vacancy: An immediate claim should be made when the vacancy of the property is ended;
  5. Cancellation or cessation of the registration: A notice should be made when the building demolition is finished;
  6. Cancellation of tenancy agreement: A declaration should be made as soon as possible when the tenancy is terminated.

 

Quality Criteria:-
Remark:
  1. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity, signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries;
  3. In the case of the notice made beyond the statutory period, any deductions counted proportionally by month or any revocations will not be considered for the period which is started from the month the property become vacancy to the month such a fact is reported.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]

Application for the Certificate of Property Information

Application Proceduce:
Transactional Categories:Application for the Certificate of Property Information
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Proprietors or the proprietors’ legal representatives.
Application Approach:Application must be made in person or by an authorized person, or via an e-mail box if the applicant is a solicitor.
Required Document:
  1. M/11 – Application Form for the Certificate of Property Register Information;
  2. Fiscal Stamp: MOP15.00.
Supplementary Document:-
Document must be presented:Identity documents.
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:-
Quality Criteria:Please refer to thePerformance Pledge of the DSF.
Remark:
  1. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity, signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]

Property Conveyance Notice

Application Proceduce:
Transactional Categories:Property Conveyance Notice
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Property owners (Proprietors).
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Declaration Form M/3– Property Conveyance;
  2. Document related to the conveyance (Notarized contract or court verdict, etc.);
  3. Copy of the proprietor’s identity document; if the proprietor is a legal entity, an original or a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required.
Supplementary Document:-
Document must be presented:Identity documents.
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:-
Quality Criteria:-
Remark:
  1. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries;
  3. If the property is owned by more than one proprietor, every proprietor should submit a single M/3 Declaration – Property Conveyance individually.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]

Application for exemption

Application Proceduce:
Transactional Categories:Application for exemption
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:
  1. Administrative public welfare legal entities and announced public welfare legal entities, but they must comply with the provisions and restrictions stipulated in the relevant announcement or law;
  2. Any religious communities or organizations, but only with respect to the properties that they own are conformed to their mission;
  3. Consular Representative Offices located in Macao SAR, but only with respect to the properties that serve as facilities for the Representative Office and that offer mutual benefits;
  4. Natural persons or legal entities who carry out any industries, but only with respect to the facilities that specially serve as industrial establishment and the non-rental proprieties for work;
  5. Non-profit natural persons or non-profit legal entities, but with respect to the properties that serve as facilities for any educational phases.
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Applicant should submit Form M/1, M/1 Annex and M/2 Declaration, as well as the sufficient evidence for supporting the fact;
  2. Copy of the proprietor’s identity document; if the proprietor is a legal entity, a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required.
Supplementary Document:-
Document must be presented:Identity document.
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):

Other exemptions:
 

  1. In the case of those assessed construction values of the newly built residential buildings, commercial buildings, renovated buildings and/or, buildings with addition works, are equal to at least 50% of the current value of the buildings, exemption period is 4 years for those located in Macao and 6 years for those located in Taipa and Coloane;
  2. Newly built immovable properties serve as industrial units or plants, exemption period is 5 years for those located in Macao and 10 years for those located in Taipa and Coloane;
  3. The above exemption periods commencing the next month the Permit of Occupation from the DSSOPT has been issued.

 

Deposit:-
Payment Instructions:-
Time Needed:-
Quality Criteria:Please refer to the Performance Pledge of the DSF.
Remark:
  1. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or Private Notaries.
Forms:-
Legislations Website:
  1. Law No. 19/78/M [B.O. 32, 12/8/1978]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]

Application for certificates (General / Others)

Application Proceduce:
Transactional Categories:Application for certificates (General / Others)
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:All interested persons.
Application Approach:Application must be made in person or by an authorized person.
Required Document:
  1. Application form;
  2. Fiscal stamp: MOP$15.00 or above (Depends on the number of pages of the Certificate);
  3. Copy of the proprietor’s identity document (Original copy must be presented); if the proprietor is a legal entity, a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required.
Supplementary Document:-
Document must be presented:Identity documents.
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:-
Quality Criteria:Please refer to the Performance Pledge of the DSF.
Remark:
  1. If the proprietor is a natural person (individual), signature notarization can be made in the DSF Building, Taipa Service Centre or Integrated Services Centre by presenting the identity document that contains specimen signature;
  2. If the proprietor is a legal entity (company or organization), signature notarization of the legal representative can be made in the Public Notary Department or 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.
Forms:-
Legislations Website:-

Collection of Special Contribution

Application Proceduce:
Transactional Categories:Collection of Special Contribution
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:Proprietors who need to pay Special Contribution for the renewal of grant period of the government leased land.
Application Approach:

Means of collection:

  • Special Contribution is levied by according to the calculation provided by the DSSOPT, interested parties should pay the amount within 30 days from the date the official notice is received.
Required Document:-
Supplementary Document:-
Document must be presented:-
Other Helpful Document:-
Document Required Upon Approval:-
Charges (or Taxes):-
Deposit:-
Payment Instructions:-
Time Needed:-
Quality Criteria:-
Remark:-
Forms:-
Legislations Website:
  1. Order No. 219/93/M [B.O. 31, 2/8/1993]
  2. Dispatch No. 27/GM/97 [B.O. 20, 19/5/1997]
Provider: DSF
Launch Date: 2016-06-23 18:23:08
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