The sales or conversion of usage of the tax-exempted vehicles.

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How to apply

Target Groups and Application Eligibility：

Any of the beneficiaries of tax exemption, either natural persons or incorporated bodies, who converts the usage of the relevant vehicles to one that is different from the exemption purpose, or transfers the vehicles to a third party who converts the usage of the vehicles to one that is different from the exemption purpose within 5 years from the date of concession of tax exemption.

Application Approach：

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

Required Document：

Motor Vehicle Tax – Form M/4 – Tax Return

Time Needed：

Within 15 days from the date when the exempted motor vehicle was sold or the usage was converted.

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Service location and office hours

Application Location：

1. The“Finanças” Building－Tax Services Centre:
   Ground floor, the “Finanças” 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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Remark / Guidance notes

If the natural persons or incorporated bodies who benefit from tax exemption convert the usage of the vehicle to one that is different from the exemption purpose or transfer the vehicle to a third party who converts the usage of the vehicle to one that is different from the exemption purpose, then they will be liable to pay Motor Vehicles Tax in original amount due on the date of acquisition of the vehicles.

Penalties:

1. Tax payers who do not settle the payment or make false declaration are liable to a fine that will reach a maximum equal to double of the outstanding tax amount, but never less than MOP$20,000;
2. Failing to settle the payment of the Motor Vehicle Tax within the statutory period:
   a) If the tax payer pays the outstanding tax within 30 days after the expiry of the statutory period for tax payment, the fine will be reduced to 10% of the tax amount due, but not less than MOP$2,500;
   b) If the tax payer pays the outstanding tax within the period from the 31st to the 45th day after the expiry of the statutory period for tax payment, the fine will be reduced to an amount varies from 10% to 50%of the tax amount due, but not less than MOP$5,000;
   c) 45 days after the expiry of the statutory period for tax payment, if the tax due still remains unpaid, the fine will become an amount varies from 50% to 100% of the outstanding tax, but not less than MOP$20,000.
3. Anyone who commits the identical offence within one year after being imposed a penalty for any infringed act against the Motor Vehicles Regulation is considered as a recidivist. In case of repeated offence, the fine will be raised to a double;
4. Payment of tax can only be considered as spontaneous payment when the recidivist informs the respective department or requests for the regularization of the taxation situation before any department of the Tax Authority receives the written record regarding to the infringed act committed, thus the fine will be reduced to 50% of its amount due.

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