How to apply
Type of procedure:
Request for Issuance of Certification (Group A).
Targets:
Profit Tax Group A taxpayers.
Application approach:
The application must be made by the taxpayer or the authorized person.
Documents required:
- Application with effective signature;
- Power of attorney (if the application is not performed by the applicant).
Application period:
Taxpayer can submit the request whenever necessary.
Location and office hours:
- The “Finanças” Building – Document Receiving Desk
First floor, Av. da Praia Grande, nos. 575, 579 e 585, Macao
Monday to Friday 9:00 – 18:00
Closed on weekends and public holidays. - Macao Government Services Centre – Taxation
Rua Nova da Areia Preta, no. 52, Macao
Monday to Friday 9:00 – 18:00
Closed on weekends and public holidays. - Macao Government Services Centre in Islands – Taxation
Rua de Coimbra, no. 225, 3rd Floor, Taipa.
Monday to Friday 9:00 – 18:00
Closed on weekends and public holidays. - A copy of the Certificate of Profits Tax Group A – Income Declaration Form M/1 can be applied online through the mobile application “Macau Tax” of the Financial Services Bureau.
Time required for approval:
Please refer to the Performance Pledge of the Financial Services Bureau.
Remarks:
- Applicant (individual, legal representative(s) of the company or association) should present the original of his/her identity document or any relevant supporting documents of the representative(s) in the company or association. A company that has registered with the Commerce and Movable Property Registry and that the information can be accessed online from the Legal Affairs Bureau by the Finance Bureau is not required to present the commercial registration certificate;
- The authorized person should present the original of the applicant’s identity documents and a power of attorney;
- The applicant who holds an identity document that does not bear the signature of the holder should apply in person;
- Stamp duty is charged according to the Stamp Duty Regulation.
- Logging in with “Macao One Account” to the mobile application “Macau Tax” of the Financial Services Bureau is required for applying a copy of the Certificate of Profits Tax Group A – Income Declaration Form M/1.
Taxation
Tax