Declaration of Leasing

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How to apply

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 – Declaration of Leasing;
2. Photocopy of the Tenancy Agreement.
3. Photocopy of the declarant’s identity document; if the declarant is a legal entity, a photocopy of the Commercial Registration Certificate issued by the Commerce and Movable Property Registry is required (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.).

 

Time Needed:

Within 15 days from the commencement date of the leasing.

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Service location and office hours

Application Location：

The“Finanças” Building－Tax Services Centre:
Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.

Macao Government Services Centre－Taxation:
52 Rua Nova da Areia Preta, Macao.

Macao Government Services Centre in Islands－Taxation:
Third floor, 225 Rua de Coimbra, Taipa.

 

Office Hours：

Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

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Remark / Guidance notes

Remarks:

1. The applicant (individual / legal representative(s) of 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. (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. The authorized person should present the original of applicant’s identity document or a power of attorney.
3. The applicant who holds identity document that does not bear the signature of the holder should apply in person.

Property Tax Simulation Calculation

 

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;
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.

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