Lodging appeal against additional settlement or official settlement.

---

How to apply

Target Groups and Application Eligibility：

Taxpayers who do not agree with the result of additional settlement or official settlement.

Application Approach：

Appeal must be lodged by the appellant in person or by an authorized person.

Required Document：

The appeal should be lodged in writing with indication of the grounds of appeal, and to be submitted to the Director of the Financial Services Bureau or to the Secretary for Economy and Finance, together with sufficient documentary evidence.

Time Needed：

The appeal should be lodged within 15 days upon receipt of the Form M/6 of Motor Vehicles Tax – Notice of Settlement, while the further appeal should be lodge within 30 days, in accordance with the “Code of Administrative Procedure”

---

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. Macao Government Services Centre－Taxation:
   52 Rua Nova da Areia Preta, Macao.
3. Macao Government Services Centre in Islands－Taxation:
   Third floor, 225 Rua de Coimbra, Taipa.

Office Hours：

Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

---

Remark / Guidance notes

1. On the 5th day counting from the postmark date of the Advice Letter forwarded by registered mail, the notification to the tax-payer is considered as have been completed. In case the 5th day is a non-working day, then the subsequent next working day will be taken for the counting of the day when the duty payer had been notified. Moreover, for postal service, Saturdays are regarded as working days;
2. The appellant can only lodge a judicial appeal (Recurso Judicial) against administrative act of tax value fixation;
3. The appellant (individual / legal representative(s) of 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. (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.);
4. The authorized person should present the original of appellant’s identity document or a power of attorney;
5. The appellant who holds identity document that does not bear the signature of the holder should apply in person.

---