Submission of Registration and Data Amendment Form for Group 1 Taxpayers

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How to apply

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:

1. Salaries Tax Group 1 – M/2B Registration Data Amendment Form signed by a taxpayer;
2. A copy of the taxpayer’s Identity supporting document.

Time Needed：

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

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Service location and office hours

Application Location：

1. The“Finanças” Building－Tax Services Centre;
   Ground floor, the “Financas” 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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Remark / Guidance notes

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.

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.

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