Application for exemption

---

How to apply

Target Groups and Application Eligibility:

1. Administrative public welfare legal entities and announced public welfare legal entities, but they must comply with the provisions and restrictions stipulated in the relevant announcement or law;
2. Any religious communities or organizations, but only with respect to the properties that they own are conformed to their mission;
3. Consular Representative Offices located in Macao SAR, but only with respect to the properties that serve as facilities for the Representative Office and that offer mutual benefits;
4. Natural persons or legal entities who carry out any industries, but only with respect to the facilities that specially serve as industrial establishment and the non-rental proprieties for work;
5. Non-profit natural persons or non-profit legal entities, but with respect to the properties that serve as facilities for any educational phases.

 

Application Approach:

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

 

Required Document:

1. Applicant should submit Form M/1, M/1 Annex and M/2Declaration, as well as the sufficient evidence for supporting the fact;
2. Copy of the proprietor’s identity document; 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.).

 

Documents must be presented:

Identity document.

---

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

---

Time required for processing

Please refer to the Performance Pledge of the DSF.

---

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.

 

Other exemptions:

1. In the case of those assessed construction values of the newly built residential buildings, commercial buildings, renovated buildings and/or, buildings with addition works, are equal to at least 50% of the current value of the buildings, exemption period is 4 years for those located in Macao and 6 years for those located in Taipa and Coloane;
2. Newly built immovable properties serve as industrial units or plants, exemption period is 5 years for those located in Macao and 10 years for those located in Taipa and Coloane;
3. The above exemption periods commencing the next month the Permit of Occupation from the DSSCU has been issued.

---