Submission of the Annual Income Declaration – Group 2 Taxpayers

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How to apply

Target Groups and Application Eligibility：

Persons who are self-employed in professions which are categorized in “the Specialized Professions List” attached in “Salaries Tax Regulations”.

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：

1. Salaries Tax Group 1 and 2 – M/5 Income Declaration Form in duplicate;
2. Taxpayers without organized accounting records: M/7 Receipt Booklets and the expenditure records of the previous year;
3. Taxpayers with organized accounting records:
   a. A consolidated balance sheet compiled according to the provisions of the current Accounting Standards, Profit and Loss Statement for the year and the copy of both attachments;
   b. Trial balance sheet before or after the entries of correction or regularization, general ledger with progressive settlement or Progressive Spreadsheet, and profit and loss account;
   c. M/3 Table of Depreciation of Tangible and Intangible Assets as stipulated in Article 13, paragraph 1 (d) of the Profits Tax Regulations;
   d. M/3A Detailed Breakdown of the Sale and Disposal of Tangible and Intangible Assets;
   e. M/4 Movement of Reserve Funds as stipulated in Article 13, paragraph 1(e) of the Profits Tax Regulations;
   f. M/5 Annex A – Group 2 Taxpayers with Organized Accounting Records.

Time Needed：

1. Taxpayers without organized accounting records: January and February every year;
2. Taxpayers with organized accounting records: Until 15th April every year.

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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

1. Any offences found to be committed by both the taxpayer and his/her employer such as both omitting to declare the same income and making identical false declarations will be considered as intentional offences;
2. If the declared information is found unclear, the taxpayer will be requested to provide a written explanation by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau;
3. Recognized signature can be made in the “Finanças” Building－Tax Service Centre, Macao Government Services Centre－Taxation, or Macao Government Services Centre in Islands－Taxation, by showing the original identity supporting documents with signature.

Salaries Tax Simulation Calculation.

Penalties:

1. Taxpayers who do not submit the application form or fill in it incorrectly or omit the information will be liable to fines of at least Mop$500.00 up to Mop$5,000.00; Intentional violation will be liable to fines of Mop$1,000.00 to Mop$10,000.00;
2. Refusal to present accounting or bookkeeping records or documents that should be conserved, as well as concealment, destruction, invalidation, forgery or fraudulent alteration, a fine of MOP$2,000.00 to MOP$20,000.00 shall be incurred;
3. For taxpayers who are obliged to maintain organized accounting records, failure to do so will incur a fine of MOP$1,000.00 to MOP$10,000.00;
4. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
5. The fine will be reduced to half for the offender who spontaneously pays it.

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