Lodging declaration and Payment of Tourism Tax.

---

How to apply

Target Groups and Application Eligibility：

Natural persons and incorporated bodies are liable to Tourism Tax when:

1. Render goods and services directly or indirectly at the following places:
   a) Establishments regulated by Law No. 8/2021 – Operation of Hotel Establishments;
   b) Similar establishments regulated by Decree Law no. 16/96/M of 01 April (restaurants, ballroom, bars);
   c) Health clubs, sauna baths, massage parlours and karaoke bars regulated by Decree Law no. 47/98/M of 26 October.
2. Make inappropriate statement of settlement of Tourism Tax on any invoice or other documents with similar nature.

Application Approach：

Declaration and payment should be made by the tax payers in person or by an authorized person.

Required Document：

Tourism Tax – Form M/7 – Tax Payment Slip.

Time Needed：

Till the last day of the following month of which the services were rendered.

---

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

---

Charges

1. Tourism Tax is charged at the rate of 5%, the taxable value corresponds to the price of goods and services rendered. If all or part of the price of the goods and services provided is exempted, the price involved in the exemption is also a taxable fact.
2. Goods and services shall be exempted from Tourism Tax when rendered by:
   a) 2 stars hotels;
   b) Low-cost accommodation;
   c) Simple catering establishments;
   d) catering stalls located in food courts;
   e) Drinks establishments;
   f) Food establishments.

---

Remark / Guidance notes

1. Tax payers should submit the Declaration Form M/7 even though there was no service rendered in the corresponding period;
2. Telecommunications and laundries rendered within the establishments, as well as other service charges not more than 10%, are not liable to Tourism Tax;
3. When the tax paid is of an amount lesser than that required by law, the respective tax payer should make the correction with a Declaration Form M/7, no penalty will be imposed if the correction is made before the expiry of the next statutory period for tax payment.

Penalties:

1. Tax payers who do not lodge the declaration or make false declaration are liable to a fine varies from MOP$4,000.00 to MOP$40,000.00;
2. False statements or false accounting records regarding rendered goods and services are liable to a fine varies from MOP$4,000.00 to MOP$40,000.00;
3. Tax payers who fail to provide documents or records regarding to the rendered goods and services are liable to a fine varies from MOP4,000.00 to MOP40,000.00;
4. Tax payers who refuse to provide records, invoices and other documents regarding to the goods and services rendered, as well as conceal, destroy, invalid, forge or falsify these records, invoices and documents, are liable to a fine varies from MOP$4,000.00 to MOP$40,000.00;
5. Anyone who issues invoices or documents of similar nature which do not meet the statutory requirements is liable to a fine varies from MOP$5,000.00 to MOP$25,000.00;
6. Failing to settle the payment of the Tourism Tax within the statutory period:
   a) Tax payer who pays the outstanding tax within the month which comes after the expiry of the statutory period for tax payment is liable to a fine of MOP$1,000.00;
   b) Tax payer who pays the outstanding tax within 15 days after the expiry of the time limit referred in point a) is liable to a fine not more than 50% of the tax amount due, but never less than MOP$2,000.00;
   c) Tax payer who pays the outstanding tax after the expiry of the time limit referred in point b) is liable to a fine varies from a double or a quadruple of the tax amount due, but never less than MOP$10,000.00 (when delayed payment is made knowingly);
   d) Tax payer who pays the outstanding tax after the expiry of the time limit referred in point b) is liable to a fine varies from 50% to 100% of the tax amount due, but never less than MOP$3,000.00 (when delayed payment is made by negligence).
7. In the case of recidivists, the minimum amount of the fine shall be increased by one-fourth, while the upper limit shall remain unchanged. The offender, who has committed an identical offence within two years from the date when the administrative punishment becomes non-appealable, and less than five years from the date of the last administrative violation, is considered as recidivist;
8. 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.

---