Declaration of Maintenance and Management Fee

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How to apply

Target Groups and Application Eligibility:

Proprietors related to the leasing of property and who also pay the relevant maintenance and management fee.

 

Application Approach:

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

 

Required Document:

1. Form M/7 – Maintenance and Management Fee;
2. Copy of the proprietor’s identity document; if the proprietor is a legal entity, an original or 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. Document of proof that indicating the detailed breakdown of expenses paid and the information of the relevant property.

 

Document must be presented:

Identity document of the proprietor(s).

 

Time Needed:

The declaration should be submitted within January so as to report the expenses paid in the previous year.

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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. 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. Each M/7 declaration form can be used to declare a single building or an individual unit only.
5. If the taxpayer owns more than one building or individual unit, the number of declaration submitted should be equal to the number of property that the taxpayer owns.

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