Appeal against Assessment of Stamp Duty for Property Conveyance

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How to apply

Target Groups and Application Eligibility：

Taxpayers who do not agree with the assessment of Stamp Duty proceeded officially or additionally upon the acquisition (Stamp Duty for the conveyance of property) /disposal (Special Stamp Duty for the conveyance of property) of immovable property or its property rights.

Application Approach：

Appeal should be made by the appellant in person, or by an authorized person.

Required Document：

The appeal should be lodged to the Chairperson of Re-evaluation Committee, by an application with indication of the grounds for the appeal.

Time Needed：

Within 15 days upon receipt of the notification of assessment.

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Service location and office hours

Application Location：

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

1. The applicant (individual / legal representative(s) of company or organization) should present the original of his / her identity document, or any relevant supporting documents of the representative(s) in the company or organization.(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.
4. On the 5th day counting from the postmark date of the Advice Letter forwarded by registered mail, the notification to the taxpayer is considered as have been completed. In case the fifth day is a working day, then the subsequent next working day will be taken for the counting of the day when the taxpayer had been notified. Moreover, for postal service, Saturdays are regarded as working days;
5. An appeal lodged within the statutory time limit allows the payment of Stamp Duty to be postponed until the Re-evaluation Committee makes its decision;
6. When the appeal is totally or partly admissible, the Re-evaluation Committee will re-examine and re-evaluate the taxable amount;
7. If the difference between the newly evaluated taxable amount and the original taxable amount is less than 5%, a 5% surcharge will be added to the new taxable amount;
8. The decision made by the Re-evaluation Committee will be notified to the taxpayer in writing;
9. An judicial appeal against the decision made by the Re-evaluation Committee should be lodged within 30 days;
10. The taxpayer himself/herself or a witness appointed by the taxpayer should take part in the Re-evaluation Committee.

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