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Macao SAR Government Portal

Reissuance of Tax Demand Note

Reissuance of tax demand note

How to apply

Target Groups and Application Eligibility：
Taxpayers who have not received or lost the original tax demand note.

Application Approach：
In person

Required Document：

  1.  Business Tax – Tax Demand Note (M/8):
    1.  Natural persons (individuals)
      1.  Previous Business Tax – New Registration/Amendment Form (M/1) or Business Tax – Tax Demand Note (M/8) or Certificate issued by Business Tax Centre ; or
      2.  Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5) ; or
      3.  Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4) ; or
      4.  Original or photocopy of the identification document of the owner.
    2. Legal entities (limited companies)
      1.  Previous Business Tax – New Registration/Amendment Form (M/1) or  Business Tax – Tax Demand Note (M/8) or or Certificate issued by Business Tax Centre ; or
      2.  Previous Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5) ; or
      3. Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4) ; or
      4. Original or photocopy of any shareholder identification document and Commercial Registration Certificate [Note: Either a copy of company contract, article of association or the business registration which has been published in the Official Gazette of Macao SAR Government (Companies that have been registered in the Commerce and Movable Property Registry, and of which information can be obtained online by this Finance Bureau from the Legal Affairs Bureau, are not required to present the Commercial Registration Certificate.)].
  2.  Land Tax – Tax Demand Note (M/8) or Property Tax – Tax Demand Note (M/8):
    1. Natural persons (individuals)
      1. Previous Property Tax – Tax Demand Note (M/8) or Land Tax – Tax Demand Note (M/8) or payment form M/B (in which shall indicates the reference number of housing register data of the premise) ; or
      2. Identification document of taxpayer used in buying the premise and the address of the premise ; or
      3. Purchase and sales contract ; or
      4. Stamp duty – Payment Slip (M/2) in which shall indicate the due amount has been paid.
    2. Legal entities (limited companies)
      1. Previous Property Tax – Tax Demand Note (M/8) or Land Tax – Tax Demand Note (M/8) or payment form M/B (in which shall indicates the reference number of housing register data of the premise) ; or
      2. Original or photocopy of any shareholder identification document, the address of the premise and Commercial Registration Certificate [Note: Either a copy of company contract, article of association or the business registration which has been published in the Official Gazette of Macao SAR Government (Companies that have been registered in the Commerce and Movable Property Registry, and of which information can be obtained online by this Finance Bureau from the Legal Affairs Bureau, are not required to present the Commercial Registration Certificate.)]  ; or
      3. Purchase and sales contract ; or
      4. Stamp duty – Payment (M/2) in which shall indicate the due amount has been paid.
  3. Profits Tax -Tax Demand Note (M/6):
    1. Natural persons (individuals)
      1. Previous Business Tax – New Registration/Amendment Form (M/1) or Business Tax – Tax Demand Note (M/8) or Certificate issued by Profits Tax and Business Registration Centre ; or
      2.  Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5) ; or
      3. Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4) ; or
      4. Original or photocopy of the identification document of the owner.
    2. Legal entities (limited companies)
      1. Previous Business Tax – New Registration/Amendment Form (M/1) or Business Tax – Tax Demand Note (M/8) or Certificate issued by Profits Tax and Business Registration Centre ; or
      2. Previous Profits Tax – Group B – Incomes Declaration (M/1) or Profits Tax – Tax Demand Note (M/6) or Profits Tax – Notification of Income Assessment (M/5) ; or
      3. Salaries Tax – Group 1 – Name List of Employees/Part-timers (M3/M4) ; or
      4. Original or photocopy of any shareholder identification document and Commercial Registration Certificate [Note: Either a copy of company contract, article of association or the business registration which has been published in the Official Gazette of Macao SAR Government (Companies that have been registered in the Commerce and Movable Property Registry, and of which information can be obtained online by this Finance Bureau from the Legal Affairs Bureau, are not required to present the Commercial Registration Certificate.)].
  4.  Salaries Tax – Tax Demand Note (M/12):
    1. Original or photocopy of Macao Identification Card ; or
    2. Original or photocopy of Macau Non-resident Worker’s Identification Card ; or
    3. Previous Salaries Tax – Tax Demand Note (M/12) ; or
    4. Previous Salaries Tax – Notification of Income Assessment (M/16).

Time Required：

Within the payment month indicated in the tax demand note and also within 60 days after the specified payment month.

Service location and office hours:

Locations:

  1. The “Finanças” Building – Tax Enquiries Centre:
    Ground floor,  Avenida da Praia Grande, Nº 575, 579 & 585, the “Finanças” Building, Macao
  2. Macao Government Services Centre – Taxation:
    Rua Nova da Areia Preta, no. 52, Macao
  3. Macao Government Services Centre in Islands－Taxation:
    Third floor, 225 Rua de Coimbra, Taipa

Office hours:

  1. The “Finanças” Building – Tax Enquiries Centre:
    Monday to Friday: 9:00am to 6:00pm
    Closed on public holidays and weekends
  2. Macao Government Services Centre – Taxation and Macao Government Services Centre in Islands－Taxation:
    Monday to Friday: 9:00am to 6:00pm
    Closed on public holidays and weekends

 

Since May 2015, the DSF kiosk can reissue the tax demand note. (This service is only for natural person)

The location and office hours of DSF kiosk:

The “Finanças” Building – 24 hours
The Government’s 24-hour self-service centres (Zhu Kuan Mansion) – 24 hours
The Government’s 24-hour self-service centres (China Plaza in Praia Grande) – 24 hours
The Government’s 24-hour self-service centres (Areia Perta) – 24 hours
The Government’s 24-hour self-service centres (Near Flora Garden) – 24 hours
The Government’s 24-hour self-service centres (Edifício Fai Tat in Fai Chi Kei) – 24 hours
The Government’s 24-hour self-service centres (Government Services Centre in Islands) – 24 hours
The Government’s 24-hour self-service centres (Edifício do Lago in Taipa) – 24 hours
The Government’s 24-hour self-service centres (Seac Pai Van Community Complex) – 24 hours

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Content provider: Financial Services Bureau (DSF)

Last modified: 2024-10-17 12:42

Taxation Tax

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