Declaration of Business Tax – Natural Person (sole proprietor)

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How to apply

Target Groups and Application Eligibility：

Natural persons (sole proprietors) who wish to carry out any business activities in Macao (any self-running business activities which are not regulated under Salaries Tax).

Application Approach：

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

Required Document：

1. Business Tax – Form M/1 – New Registration/Amendment Form (Must be submitted in duplicate, one of which has to be signature-authenticated.);
2. A copy of identity document.

Document must be presented：

Identity document.

Time Needed：

30 Days before the expected date of business commencement.

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Service location and office hours

Application Location：

1. The “Finanças” Building－Tax Services Centre:
   Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Macao Government Services Centre－Taxation:
   52 Rua Nova da Areia Preta, Macao.
3. 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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Time required for processing

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

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Remark / Guidance notes

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;
4. Business shall only be started running after the settlement and payment of the Business Tax;
5. The registration and payment of the Business Tax will not exempt the requirement of administrative license issued from relevant government body;
6. Certificate of the Payment of Business Tax is required to be presented when there is public auction, general bid, and entering into a contract with Macao SAR Government or administrative public welfare legal entity;
7. Taxpayers are obliged to present the ‘Business Tax – Form M/8 – Tax Demand Note’ at the location of business establishment where the business activity is carried out, as when required by staff or inspectors of any public sectors, administrative authorities.

Penalties:

1. In case of failure to declare prior to the commencement of the business, a fine of MOP$200.00 to MOP$100,000.00 will be incurred;
2. In the case of any remaining unpaid taxes accompany with the commencement of the business, a fine of MOP$200.00 to MOP$100,000.00 will be incurred;
3. Any information omitted, incorrect or untruth reported in the declaration, which is influential to the business classification, shall be subject to a fine of MOP$200.00 to MOP$100,000.00;
4. 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 one year that he/she has been fined due to such a violation;
5. 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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