Application to Switch from Group A Taxpayer to Group B Taxpayer

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How to apply

Type of procedure:

Application to Switch from Group A Taxpayer to Group B Taxpayer.

Targets and Application Eligibility:

Applicant must fulfill all of the conditions below:

1. Not a public company nor a limited partnership by shares;
2. Not the ultimate parent entity of a multinational enterprise group;
3. Company of any nature with capital less than 1,000,000 patacas;
4. The average taxable profit in the past three consecutive years is less than 1,000,000 patacas;
5. Company, Natural or legal person, that has been defined as Profits Tax Group A taxpayer for three years, inclusive.

Application deadline:

The application must be submitted no later than the beginning of the fiscal year to which the respective income corresponds.

Documents required:

Written Application with signature of the taxpayer or legal representative addressed to the Director of Financial Services Bureau.

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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 – 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. Applicant (individual, legal representative(s) of the 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. 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 Finance Services Bureau is not required to present the commercial registration certificate;
2. The authorized person should present the original of the applicant’s identity document 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.

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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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