Application for the transference of tax-exempted vehicle to a third party without changing the usage for exemption purpose of the vehicle.

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How to apply

Target Groups and Application Eligibility：

Beneficiaries of Motor Vehicle Tax exemption, either in capacity as natural person or incorporated body, who transfer the tax-exempted vehicle to a third party without changing the usage for exemption purpose of the vehicle within five years counted from the date when tax exemption was granted.

Application Approach：

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

Required Document：

1. Application form for tax exemption provided by the DSF;
2. Copy of the motor vehicle registration certificate issued by the Transport Bureau;
3. For motorcar, a copy of the Certificate of Ownership Registration issued by the Commerce and Movable Property Registry.

Time Needed：

Before transfer the motor vehicle to a third party.

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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. 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

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Time required for processing

Please refer to the Performance Pledge of the DSF.

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Remark / Guidance notes

1. The applicant (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.);
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. 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.

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