Salaries Tax
2017-08-03

Salaries 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 “Financas” 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 Braganca, 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)
Tax Enquiry 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 Registration and Data Amendment Form for Group 1 Taxpayers

Application Proceduce:
Transactional Categories:Submission of Registration and Data Amendment Form for Group 1 Taxpayers
Relevant Service (Relevant Information):-
Target Groups and Application Eligibility:

Employer entities hiring employee(s) or part-timer(s) or Group 1 taxpayers who amend the declared information.
 

Application Approach:An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
Required Document:
  • For employer entities, the following documents must be submitted:
  1. Salaries Tax Group 1 – Registration Form M/2 signed by a representative of the employer entity;
  2. a) Local employees or part-timers:
        - A copy of Macao SAR Resident Identity Card, permanent or non-permanent (both sides)
        - The photocopy of the identity document should contain the declaration signed by the relevant employee
    b) Non-resident Workers:
        (i)   Hong Kong Residents
               - A copy of non-resident worker’s Identification Card (both sides) or a copy of the receipt for applying the card;
               - A copy of the Hong Kong Resident Identity Card (both sides).
        (ii)  Mainland Residents
               - A copy of non-resident worker’s Identification Card (both sides) or a copy of the receipt for applying the card;
               - A photocopy of the PRC Travel Permit for HKSAR & MSAR (only the side with your personal particulars and photograph is required).
        (iii) Other Nationalities Residents
               - A copy of non-resident worker’s Identification Card (both sides) or a copy of the receipt for applying the card;
               - A photocopy of the foreign passport (only the side with your personal particulars and photograph is required).
  • If the previous declared information needs to be amended, the following documents should be submitted:
    a. Salaries Tax Group 1 – M/2B Registration Data Amendment Form signed by a taxpayer;
    b. A copy of the taxpayer’s Identity supporting document.
Payment Instructions:

 Penalties:

  1. Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$4,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist; 
  3. The fine will be reduced to half for the offender who spontaneously pays it. 

 

Time Needed:

Within fifteen days of employment commencing or the starting date of amendment of information.
 

Remark:
  • For the three types of non-resident employees mentioned above, if the declared employment date is earlier than the issued date on non-resident worker’s Identification Card or the receipt for applying the card, slips of valid supporting documents which declare the date of employment must be attached. (e.g. non-resident employee temporary stay permit or non-resident employee stay permit issued by the Immigration Department.) 
Salaries Tax simulation calculation.

 
Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]
     

Submission of Termination of Employment Form for Group 1 Taxpayers

Application Proceduce:
Transactional Categories:Submission of Termination of Employment Form for Group 1 Taxpayers
Target Groups and Application Eligibility:For the employer entity, when there is an end in labor relations with an employee(s) or part-timer(s).
Application Approach:

An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
 

Required Document:

Salaries Tax Group 1 M/2A Termination of Employment Form.
 

Payment Instructions:

Penalties:

  1. Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$4,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.

 

 

Time Needed:By the end of the month which follows the month of termination of employment.
Remark:
  • M/2A Termination of Employment Form must be signed by the representative(s) of the employer entity.
Salaries Tax Simulation Calculation
 
Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]

Application for Initial Registration – Group 2 Taxpayers

Application Proceduce:
Transactional Categories:Application for Initial Registration – Group 2 Taxpayers
Target Groups and Application Eligibility:

Taxpayers engages in self-employed professions which categories are included in “the Specialized Professions List” attached in “Salaries Tax Regulations” in MSAR.
 

Application Approach:

An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
 

Required Document:
  1. Salaries Tax Group 2 Initial Registration/Amendment Form (M1/M1A);
  2. Salaries Tax Group 2 Self-employment – Liberal or Specialized Profession Application Form (M/8) (For requesting M/7 Receipt booklets);
  3. A copy of the identity supporting documents;
  4. A copy of the professional licenses issued by relevant authorities and the academic or professional certificates related to the certain field.
     
Document must be presented:
  1. Identity supporting documents;
  2. A copy of the professional licenses issued by relevant authorities and the academic or professional certificates related to the certain field.


 

Payment Instructions:

Penalties:

  • Failing to submit the application form or to declare it after the beginning of a professional activity, taxpayers will be liable to fines of Mop$500.00 to Mop$2,000.00.
Time Needed:Initial registration is a must before the beginning of the relevant professional activity.
Remark:
  1. Recognized signature can be made in the “Finanças” Building, Taipa Service Centre or Integrated Services Centre by showing the original Identity supporting documents with signature;
  2. M/7 Receipt must be given to the clients on the day the taxpayers (Group 2) receives their payments; moreover, the relevant tax number should also be indicated;
  3. Taxpayers have to submit M/8 Order Form to apply for M/7 Receipt Booklets provided by the Macao Tax Department.
     
Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]

Application for Data Amendment – Group 2 Taxpayers

Application Proceduce:
Transactional Categories:Application for Data Amendment – Group 2 Taxpayers
Target Groups and Application Eligibility:

If taxpayers would like to change the declared information or to register as self-employed professions which are categorized in “the Specialized Professions List” attached in “Salaries Tax Regulations”, an application form of change should be submitted for the following situations:  

  1. Changes of local mail address or activity address;
  2. An initial registration for self-employed professions.
     
Application Approach:

An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
 

Required Document:
  1. Salaries Tax Group 2 Self-employed professions - Initial Registration/Amendment Form (M1/M1A);
  2. Data amendment: a copy of identity supporting documents;
  3. Registration for new activity:
    a. A copy of identity supporting documents;
    b. A copy of the professional licenses issued by relevant authorities and the academic or professional certificates related to the certain field.
     
Document must be presented:
  1. Data amendment: original identity supporting documents;
  2. Registration for new activity:
    a. Original identity supporting documents;
    b. The original professional licenses issued by relevant authorities and the academic or professional certificates related to the certain field.
     
Payment Instructions:

Penalties:

  1. Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$2,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.
Time Needed:Within 30 days of new activity commencing or the starting date of amendment of information.
Remark:Recognized signature can be made in the “Finanças” Building, Taipa Service Centre or Integrated Services Centre by showing the original Identity supporting documents with signature.
Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]

Application for the Cancellation of professional activity – Group 2 Taxpayers

Application Proceduce:
Transactional Categories:Application for the Cancellation of professional activity – Group 2 Taxpayers
Target Groups and Application Eligibility:

Taxpayers who would like to cancel the professional activities which are categorized in “the Specialized Professions List” attached in “Salaries Tax Regulations”.
 

Application Approach:

A taxpayer or an authorized person must go through the formalities in person.
 

Required Document:
  1. Salaries Tax Group 2 Self-employed professions – Initial Registration/Amendment Form (M1/M1A);
  2. If the taxpayer has an employer number, Salaries Tax M3/M4 List of Employees/part-timers should be submitted to indicate employees or part-timers’ remuneration or income as of the layoff day;
  3. Salaries Tax Group 2 – M/5 Income Declaration Form should be submitted to indicate all income received from the beginning date of the professional activity to the cancellation date of the activity;
  4. M/7 Receipt Booklet which has been partially used or has not been used at all;
  5. A copy of identity documents;
  6. For Group 2 taxpayers with organized accounting records, an M/5 Annex A, an M/3 Table of depreciation of tangible and intangible assets and an M/3A Detailed breakdown of the sale and disposal of tangible and intangible assets should be submitted altogether with the accounting statement according to the provision of Article 11 in the Salaries Tax Regulations.
Document must be presented:

Identity supporting documents.
 

Payment Instructions:

Penalties: 

  1. Taxpayers who do not submit the application form will be liable to fines of at least Mop$500.00 up to Mop$2,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.
Time Needed:Before the cancelation of the professional activity.
Remark:
  • Recognized signature can be made in the “Finanças” Building, Taipa Service Centre or Integrated Services Centre by showing the original Identity supporting documents with signature.
Salaries Tax Simulation Calculation.
Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]
  15. Dispatch of the Chief Executive No. 374/2006 [BORAEM 52, 26/12/2006]

Submission of the Annual Income Declaration – Group 1 Taxpayers

Application Proceduce:
Transactional Categories:Submission of the Annual Income Declaration – Group 1 Taxpayers
Target Groups and Application Eligibility:

Taxpayers who work for others and engage in professions and are paid from at least one entity.
 

Application Approach:

A taxpayer or an authorized person must go through the formalities in person; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
 

Required Document:

Salaries Tax Group1 and 2 – M/5 Income Declaration Form in duplicate.
 

Payment Instructions:

Penalties:

  1. Taxpayers who do not submit the application form or fill in it incorrectly or omit the information will be liable to fines of at least Mop$500.00 up to Mop$5,000.00; Intentional violation will be liable to fines of Mop$1,000.00 to Mop$10,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.
Time Needed:

In January and Feburary annually.
 

Remark:
  1. Any offences found to be committed by both the taxpayer and his/her employer such as both omitting to declare the same income and making identical false declarations will be considered as intentional offences;
  2. If the declared information is found unclear, the taxpayer will be requested to provide a written explanation within the prescribed period, not more than 15 days, by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau;
  3. If a taxpayer is exempt from Salaries Tax and has no income from other work, he/she need not submit the M/5 Income Declaration Form; likewise, if a Group 1 taxpayer is only paid by a single employer, he/she needs not submit the form also;
  4. Recognized signature can be made in the “Finanças” Building, Taipa Services Centre or Integrated Services Centre by showing the original Identity supporting documents with signature.

Salaries Tax Simulation Calculation.
 

Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]
  15. Dispatch of the Chief Executive No. 374/2006 [BORAEM 52, 26/12/2006]

Submission of the Annual Income Declaration – Group 2 Taxpayers

Application Proceduce:
Transactional Categories:Submission of the Annual Income Declaration – Group 2 Taxpayers
Target Groups and Application Eligibility:Persons who are self-employed in professions which are categorized in “the Specialized Professions List” attached in “Salaries Tax Regulations”.
Application Approach:

An employer, a taxpayer or an authorized person must go through the formalities; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
 

Required Document:
  1. Salaries Tax Group 1 and 2 – M/5 Income Declaration Form in duplicate;
  2. Taxpayers without organized accounting records: M/7 Receipt Booklets and the expenditure records of the previous year;
  3. Taxpayers with organized accounting records:
    a. A consolidated balance sheet compiled according to the provisions of the current Accounting Standards, Profit and Loss Statement for the year and the copy of both attachments;
    b. Trial balance sheet before or after the entries of correction or regularization, general ledger with progressive settlement or Progressive Spreadsheet, and profit and loss account;
    c. M/3 Table of Depreciation of Tangible and Intangible Assets as stipulated in Article 13, paragraph 1 (d) of the Profits Tax Regulations;
    d. M/3A Detailed Breakdown of the Sale and Disposal of Tangible and Intangible Assets;
    e. M/4 Movement of Reserve Funds as stipulated in Article 13, paragraph 1(e) of the Profits Tax Regulations;
    f. M/5 Annex A - Group 2 Taxpayers with Organized Accounting Records.
     
Payment Instructions:

Penalties:

  1. Taxpayers who do not submit the application form or fill in it incorrectly or omit the information will be liable to fines of at least Mop$500.00 up to Mop$5,000.00; Intentional violation will be liable to fines of Mop$1,000.00 to Mop$10,000.00;
  2. Refusal to present accounting or bookkeeping records or documents that should be conserved, as well as concealment, destruction, invalidation, forgery or fraudulent alteration, a fine of MOP$2,000.00 to MOP$20,000.00 shall be incurred;
  3. For taxpayers who are obliged to maintain organized accounting records, failure to do so will incur a fine of MOP$1,000.00 to MOP$10,000.00;
  4. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  5. The fine will be reduced to half for the offender who spontaneously pays it.
Time Needed:
  1. Taxpayers without organized accounting records: January and February every year;
  2. Taxpayers with organized accounting records: Until 15th April every year.
Remark:
  1. Any offences found to be committed by both the taxpayer and his/her employer such as both omitting to declare the same income and making identical false declarations will be considered as intentional offences;
  2. If the declared information is found unclear, the taxpayer will be requested to provide a written explanation by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau;
  3. Recognized signature can be made in the “Finanças” Building, Taipa Service Centre or Integrated Services Centre by showing the original identity supporting documents with signature.

Salaries Tax Simulation Calculation.
 

Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]
  15. Dispatch of the Chief Executive No. 374/2006 [BORAEM 52, 26/12/2006]

Submission of List of Employees / Part-timers

Application Proceduce:
Transactional Categories:Submission of List of Employees / Part-timers
Target Groups and Application Eligibility:

Employer entities that have paid any remuneration or income to their part-timers or employees in the previous year.
 

Application Approach:

A taxpayer or an authorized person must go through the formalities in person; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
 

Required Document:
  1. M3/M4 List of Employees / Part-timers in duplicate;
  2. M3/M4 Annex A Detailed Breakdown of Non-taxable Income (if yes);
  3. M3/M4 Annex B Family Allowance and Housing / Rental Subsidy Declaration (if yes).
Payment Instructions:

Penalties:

  1. Taxpayers who do not submit the application form or fill in it incorrectly or omit the information will be liable to fines of at least Mop$500.00 up to Mop$5,000.00; Intentional violation will be liable to fines of Mop$1,000.00 to Mop$10,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.
Time Needed:In January and February annually.
Remark:
  1. An employer name, an employer number, a tax year, a part-timer or an employee name, a tax number, and the total of all income from work that the employees or part-timers received, should be specified in the List;
  2. For individual firms, remunerations paid to the owner should also be included in the List;
  3. If non-monetary income is granted to the employee, the relevant documents or a copy of the agreement should be submitted at the same time;
  4. Any non-taxable income granted to the employee as stipulated in Article No. 4 of the Salaries Tax Regulations, and any income from work exempt from Salaries Tax in accordance with the provision of Salaries Tax Regulations or other Laws, M3/M4 Annex A and Annex B should be submitted;
  5. Any offences found to be committed by both the taxpayer and his / her employer such as both omitting to declare the same income and making identical false declarations will be considered as intentional offences;
  6. When the employee or part-timer has left the job, M/2A Termination of Employment Declaration Form should be submitted as soon as possible;
  7. M3/M4 List of Employees / part-timers should be submitted on time even if there is no staff;
  8. When an employer entity ceases his / her business, the List should be submitted together with the declaration form of discontinuance of business (M/1) as stipulated in the Business Tax Regulations;
  9. If the declared information is found unclear, the taxpayer will be requested to provide a written explanation by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau.

Salaries Tax Simulation Calculation.
 

Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]

Alternative System to Tax Withholding

Application Proceduce:
Transactional Categories:Alternative System to Tax Withholding
Target Groups and Application Eligibility:

If the number of employee / part-timers declared in Salaries Tax Group 1 M3/M4 List of Employees / part-timers is equal to or more than 50 persons in the previous year, an employer may lodge a written application to the Director of the Financial Services Bureau, to opt for the prepaid system stated in Article No. 34 of the Salaries Tax Regulations after the application is approved.
 

Application Approach:

A taxpayer or an authorized person must go through the formalities in person.
 

Required Document:

Written application to the Director of the Financial Services Bureau.
 

Remark:
  1. Once the application for the use of the system stated in Article No. 34 of the Salaries Tax Regulations is approved, employers should be permitted to prepay an amount equal to the total annual tax paid in the previous year, plus the percentage prescribed in the approval; 
  2. Tax should be paid by the 15th of January, April, July and October; 
  3. If the amount which should be withheld is more than the actual tax amount paid, employer entities should pay the difference to the Tax Collection Unit by filing the Revenue Tax Payment Slip within January in the following year; 
  4. Failure to pay the mentioned tax amount difference above is liable to fines of MOP$500.00 to a double of the tax amount due. 
Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]

Withholding

Application Proceduce:
Transactional Categories:Withholding
Target Groups and Application Eligibility:

In the following situations, employers should withhold the tax amount from the income of part-timers or employees in accordance with the Table of Tax Rates of the Salaries Tax Regulations:

a. For part-timers: Daily wage and other taxable income exceed MOP$422.00;
b. For employees: Monthly income exceeds MOP$10,566.00.
Application Approach:

A taxpayer or an authorized person must go through the formalities in person; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).
 

Required Document:

Revenue Tax Payment Slip.
 

Payment Instructions:

Penalties:

  1. Failure to pay the withholding amount is liable to fines of MOP$500.00 to the amount of tax payment due;
  2. If the withholding tax is paid after the statutory deadline, a fine of MOP$500.00 to tax payment amount due will be incurred;
  3. Failure to pay the withholding tax or the actual tax paid which is lesser than the amount of the withholding tax is liable to fines of MOP$500.00 to a double of the tax amount due;
  4. The fine will be raised to a double for recidivists.  The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  5. The fine will be reduced to half for the offender who spontaneously pays it.
Time Needed:Withholding tax from the preceding quarter should be paid by the 15th of January, April, July and October annually.
Remark:
  1. If the amount which should be withheld is more than the actual tax amount paid, employer entities should pay the difference to the Tax Collection Unit by filing the Revenue Tax Payment Slip within January in the following year;
  2. Failure to pay the mentioned tax amount difference above is liable to fines of MOP$500.00 to a double of the tax amount due. 

Special situations:

  1. If non-local artists, lecturers, scientists, technicians and specialized workers are hired by individuals or groups, a minimum 5% of the income received should be withheld in accordance with the tax rates stated in Article No. 7 of the Salaries Tax Regulations, even the income does not exceed the exemption amount; 
  2. The mentioned withholding tax above should be paid to the Tax Collection Unit of the “Finanças” Building, the Taipa Service Centre and the Integrated Services Centre within 15 days after the payment date of remunerations in accordance with the provision of Article No. 32 of the Salaries Tax Regulations.

Salaries Tax Simulation Calculation.
 

 
 

Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]

Objection against the Assessment of Taxable Income

Application Proceduce:
Transactional Categories:Objection against the Assessment of Taxable Income
Target Groups and Application Eligibility:

Salaries Tax taxpayers who disagree with the assessment of taxable income.
 

Application Approach:

A taxpayer in person or an authorized person must go through the formalities.
 

Required Document:
  1. Objection must be lodged in writing and sent to the Chairperson of the Re-evaluation Committee, as well as supporting documents that the taxpayer may regard as necessary;
  2. A copy of the Notification of Income Assessment (M/16) and the relevant envelope.
Time Needed:

Within 15 days upon a receipt of the Notification of Income Assessment.
 

Remark:
  1. If the applicant is a natural person (individual), Recognized signature can be made in the “Finanças” Building, the Taipa Service Centre or the Integrated Services Centre by presenting the original identity documents that contains specimen signature;
  2. The fifth day commencing the postmark date of the registered notice will be considered as the day taxpayer gets informed. If the fifth day is a non-working day, the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service;
  3. An objection lodged against the assessment of taxable income has the effect of holdover of payment of tax until the Re-evaluation Committee has made its determination;
  4. The Re-evaluation Committee will review the taxable amount and re-evaluate when the objection is entirely or partially resolved;
  5. The taxpayer will receive a written determination made by the Re-evaluation Committee;
  6. A judicial appeal against the determination made by the Re-evaluation Committee must be lodged within 45 days.
Legislations Website:
  1. Law No. 2/78/M [B.O. 8, 25/2/1978]
  2. Dispatch No. 40/GM/92 [B.O. 17, 27/4/1992] 
  3. Law No. 15/96/M [B.O. 33, 12/8/1996]
  4. Dispatch No. 61/GM/97 [B.O. 38, 22/9/1997]
  5. Law No. 12/2003 [BORAEM 32, 11/8/2003]
  6. Circular No. 1/DIR/2003
  7. Circular No. 2/DIR/2003
  8. Circular No. 02/DIR/2009
  9. Circular No. 01/DIR/2011
  10. Circular No. 1/DIR/2014
  11. Circular No. 2/DIR/2014
  12. Public Announcement of the Chief Executive No. 11/2004 [BORAEM 17, 28/4/2004]
  13. Dispatch of the Chief Executive No. 221/2003 [BORAEM 37, 15/9/2003]
  14. Dispatch of the Chief Executive No. 267/2003 [BORAEM 48, 1/12/2003]

Application for Income Certificate (General / Others)

Application Proceduce:
Transactional Categories:Application for Income Certificate (General / Others)
Target Groups and Application Eligibility:

Taxpayers or their authorized representatives.
 

Application Approach:

A taxpayer in person or an authorized person must go through the formalities.
 

Required Document:
  1. The application form for Income Certificate;
  2. A copy of identity supporting documents:
    a. Macao residents: A copy of Macao Permanent/Non-permanent identity documents (both sides);
    b. Hong Kong residents: A copy of Non-resident Worker’s Identification Card (both sides) and / or the Hong Kong Resident Identity card;
    c. Mainland Residents: A copy of Non-resident Worker’s Identification Card (both sides) and / or a photocopy of the PRC Travel Permit for HKSAR & MSAR (only the side with personal particulars and photograph is required);
    d. Other Nationalities Residents: A copy of Non-resident Worker’s Identification Card (both sides) and / or the foreigner’s passport. (Only the side with personal particulars and photograph is required).
  3. MOP$15.00 fiscal stamp.
     
Document must be presented:

Original identity documents.
 

Time Needed:

Application is available within office hours when applicants need.
 

Quality Criteria:

Please refer to the Performance Pledge of the Financial Services Bureau.
 

Remark:
  1. Recognized signature for the applicant can be made in the “Finanças” Building, the Taipa Service Centre or the Integrated Services Centre by presenting the original identity documents that contains specimen signature; however, if the applicant holds an identity document that contains no specimen signature (e.g. Non-resident Worker’s Identification Card , Mainland/Hong Kong Resident Identity Card, Foreigner Passport, etc.), recognized signature should then be made in the Public Notary;
  2. 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.
     

Application for Certificates (General / Others)

Application Proceduce:
Transactional Categories:Application for Certificates (General / Others)
Target Groups and Application Eligibility:Application is available for taxpayers, employer entities or their authorized representatives if needed.
Application Approach:

A taxpayer in person or an authorized person must go through the formalities.
 

Required Document:
  1. Application must be made in written form;
  2. A copy of the identity documents of the taxpayer or legal representatives;
  3. Fiscal stamp: MOP$15.00 or above (depending on the total pages of the certificate).
     
Document must be presented:

Identity supporting documents.
 

Quality Criteria:

Please refer to thePerformance Pledge of the Financial Services Bureau.
 

Remark:
  1. If the applicant is a natural person (individual), Recognized signature can be made in the “Finanças” Building, the Taipa Service Centre or the Integrated Services Centre by presenting the original identity documents that contains specimen signature; however, if the applicant holds an identity document that contains no specimen signature (e.g. Non-resident Worker’s Identification Card, Mainland/Hong Kong Resident Identity Card, Foreigner Passport, etc.), recognized signature should then be made in the Public Notary;
  2. If the applicant is a legal entity (company or organization), recognized signature of the legal representative must be made at 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.

Submission of the Application for the Use of Employees / Part-timers' Income Declaration System

Application Proceduce:
Transactional Categories:Submission of the Application for the Use of Employees / Part-timers' Income Declaration System
Target Groups and Application Eligibility:

Employer entities who wish to adopt the system for the filing of M3/M4 List of Employees / Part-timers every year.
 

Required Document:

Application must be made in written form before the end of October annually at the latest.
 

Time Needed:

Time for approval:

  • 5 working days.
     
Provider: DSF
Launch Date: 2017-08-03 10:27:41
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