How to apply
Target Groups and Application Eligibility:
Taxpayers who disagree with the result of the second evaluation.
Application Approach:
Application must be made in person or by an authorized person.
Required Document:
- Taxpayers must lodge an objection in writing (must be signed) and must be received by the Director of the DSF;
- A copy of the Notification of the Second Rental Value Evaluation and the related envelope.
Time Needed:
Within 10 days commencing the fifth day of the postmark date of the Notification of the Second Rental Value Evaluation.
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
Remark / Guidance notes
Remarks:
- 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.
- 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.).
- The authorized person should present the original of applicant’s identity document or a power of attorney.
- The applicant who holds identity document that does not bear the signature of the holder should apply in person.
- 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.
- The objection has no effect of a holdover of payment of tax until the final determination by the Director of the DSF has been made.
- For the appeal to the determination of the objection against the Rental Value Evaluation, should be filed within a 30-day time limit.