Submission of application for inclusion in Group A

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How to apply

Type of procedure:

Submission of Application for Joining Group A.

Targets and Application Eligibility:

All Profits Tax Group B taxpayers with appropriately compiled accounting records.

Application procedures and Documents Required:

The Declaration of Joining Group A of the Profits Tax must be signed by the taxpayer or by his/her legal representative.

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Location and office hours:

1. The “Finanças” Building – Tax Services Centre 
   Ground floor, the “Finanças” Building, Av. da Praia Grande, nos. 575, 579 e 585, Macao
   Monday to Friday         9:00 – 18:00
   Closed on weekends and public holidays.
2. Macao Government Services Centre – Tax Service
   Rua Nova da Areia Preta, no. 52, Macao
   Monday to Friday          9:00 – 18:00
   Closed on weekends and public holidays.
3. Macao Government Services Centre in Islands – Tax Service
   Rua de Coimbra, no. 225, 3rd Floor, Taipa.
   Monday to Friday          9:00 – 18:00
   Closed on weekends and public holidays.

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Remarks:

1. The accountant/certified public accountant responsible for the company’s accounting records shall be indicated in the declaration;
2. The application form must be submitted by 31^st December of the respective fiscal year. If the taxpayer starts his business in the last quarter of that year, the application period will end on 31^st January of the following year.

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Related Legislation:

“Profits Tax Regulation”, approved by Law No. 21/78/M, of September 9, with the necessary adaptations.

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