Issuance of Tax Demand Note (Group B)

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How to apply

Transactional Categories:

Issuance of Tax Demand Note.

Target Groups and Application Eligibility:

Natural persons or legal entities whose assessed taxable income, being gained from carrying out business activities exceeds the exemption amount. (All taxpayers excluded from Group A are included as Group B taxpayers)

Application Approach:

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

Document must be presented:

Taxpayers will be issued with the relevant tax demand note by presenting the M/5 Profits Tax – Notification of Income Assessment which they receive before.

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Service location and office hours

Application Location：

1. The “Finanças” Building－Tax Services Centre:
   Ground floor, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. The “Finanças” Building－Tax Collection Unit:
   Ground floor, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
3. Macao Government Services Centre－Taxation, Tax Collection Unit:
   52 Rua Nova da Areia Preta, Macao.
4. Macao Government Services Centre in Islands－Taxation, Tax Collection Unit:
   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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Charges

Payment Instructions:

1. Please refer to the back of the tax demand note for payment locations and payment methods;
2. If the tax payable is under MOP$3,000.00, taxpayers must pay the entire amount in September;
3. If the tax payable is over MOP$3,000.00, a sum equal to half of the tax payable will be imposed in September as the first installment, while the remaining amount will be imposed in November;
4. In case of the tax payable is divided in two installments, if the first installment is not paid by September, then the second installment will become immediately due. A late payment interest and a penalty of 3% of the tax payable will be incurred after 60 days of the voluntary payable period. After that period, coercive levy will proceed.
5. If the Tax Demand Note is not received by the taxpayer within September, the taxpayer should bring along the previous tax demand note and go to the Tax Enquiries Centre located at the ground floor of the “Finanças” Building, Macao Government Services Centre in Islands－Taxation and Macao Government Services Centre－Taxation for the reissuance of the Tax Demand Note.

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