Appeal against Taxable Income Assessment (Group A)

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How to process

Type of procedure:

Appeal against Taxable Income Assessment (Group A).

Targets and Application Eligibility:

Taxpayers who disagree with taxable income assessment.

Application procedure:

The application must be made by the taxpayer or the authorized person.

Documents Required:

1. In the appeal lodged to the Chairman of the Profits Tax Review Commission, the taxpayer justifies himself, substantiated by adequate supporting documents;
2. Photocopies of Notification of Taxable Income Assessment Form M/5 and the respective envelope;
3. If entrusted to the authorized person, an power of attorney is required.

Deadline:

Within 15 days counting from the fifth day of registration of the postal notice of the Notification of Taxable Income Assessment Form/5. If the expiry date of the appeal period falls on a Saturday, Sunday or a public holiday, the receipt date will be the subsequent working day.

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Location and office hours:

1. The “Finanças” Building – Document Receiving Desk
   First floor, 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 – Taxation
   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 – Taxation
   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. Applicant (individual, legal representative(s) of the company or association) should present the original of his/her identification documents or any relevant supporting documents of the representative(s) of the company or association. A company that has registered with the Commerce and Movable Property Registry and that the information can be accessed online from the Legal Affairs Bureau by the Financial Services Bureau is not required to present the commercial registration certificate;
2. The authorized person should present the original of the applicant’s identity documents and the power of attorney;
3. The applicant who holds an identity document that does not bear the signature of the holder should apply in person;
4. Notification to the taxpayer via registered mail is presumed received on the 5th day counting from the date of the mail. If the 5th day happens to be a Saturday, Sunday or a public holiday, the receipt date will be the subsequent working day;
5. Suspension on execution is effective on an appeal lodged within the statutory deadline (tax payment can be deferred);
6. In the event that the appeal is totally or partially allowed, the Committee will review the taxable income and make a reassessment;
7. If the appeal is totally rejected, the Committee will impose a surcharge of not more than 5% of the tax payable;
8. The decision of the Review Committee will be notified in written form to the taxpayer;
9. Objection and judicial appeal against the decision of the Review Committee shall be lodged within 15 days and 45 days respectively and is not subject to suspension of tax payment.

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Related Legislation:

1. “Profits Tax Regulation”, approved by Law No. 21/78/M, of September 9, with the necessary adaptations;
2. Law No. 15/96/M;
3. Decree Law No. 16/84/M.

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