Application for the second rental value evaluation

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How to apply

Target Groups and Application Eligibility:

Taxpayers who disagree with the result of the immovable property evaluation.

 

Application Approach:

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

 

Required Document:

1. Form M/6 – Application for Special Evaluation;
2. Copy of the proprietor’s identity document (original must be presented); if the proprietor is a legal entity, a copy 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.);
3. Copy of the witness’s (who is appointed by the applicant) identity document;
4. A copy of Form M/12– Notification of Rental Value Evaluation and the related envelope.

 

Document must be presented:

Identity document of the proprietor(s).

 

Time Needed:

Within 10 days commencing the fifth day of the postmark date of the Form M/12 – Notification of Rental Value Evaluation.

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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. Either the leaser, the tenant or the subtenant is responsible to provide any convenience as well as relevant interpretation related to the evaluation to the Evaluation Committee while the evaluation task is carried out.
2. 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.).
3. The authorized person should present the original of applicant’s identity document or a power of attorney.
4. The applicant who holds identity document that does not bear the signature of the holder should apply in person.
5. The fifth day commencing the postmark date of the registered notice will be considered as the day the taxpayer gets informed. In case the fifth day is a non-working day, then the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service.
6. If the second rental value assessed is 25% higher than the previous value, taxpayers are responsible to pay a tax amount which is 3% of the new taxable income in order to reimburse the expense of evaluation.

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