Payment, Exemption, and Restitution of Consumption Tax

Service Overview

Scope of Service

Payment, Exemption and Refund of Consumption Tax

Targets of Services and Application Eligibility

1. Payment of Consumption Tax
   Pursuant to Article 2 of the Consumption Tax Regulation, as approved by Law No. 4/99/M of 13 December 1999, alcoholic beverages (Group II) and tobacco (Group III) are subject to consumption tax upon being manufactured or entry into the Territory
2. Exemption of Consumption Tax
   Those who are covered by the provisions of Article 13 (Exemptions) and Article 14 (Diplomatic missions and personnel with diplomatic status) of the Consumption Tax Regulation, as approved by Law No. 4/99/M of 13 December 1999, will be exempted from payment of consumption tax upon approval.
3. Refund of Consumption Tax
   Consumption tax can be refunded in cases provided for in Article 40 (Refund for re-export), Article 41 (Refund for selling to beneficiaries of exemption) and Article 42 (Refund for voluntary payment) of the Consumption Tax Regulation as approved by Law No. 4/99/M of 13 December 1999.

Result of Approval for Application

Payment, Exemption and Refund of Consumption Tax

Enquiries

Executive department and unit: Economic and Technological Development Bureau (DSEDT) – Foreign Trade Division

Address:
(1) Economic and Technological Development Bureau (DSEDT) – Foreign Trade Division: Rua Dr. Pedro José Lobo, n°s 1-3, 2/F, Macao
(2) Macao SAR Service Centre (CSRAEM): Rua Nova da Areia Preta, n° 52, Macao
(3) Islands Service Centre of Macao SAR (CSRAEM-I): Rua de Coimbra, n° 225, 3/F , Taipa

Tel. n. º:  (853) 85972313 (DSEDT)

Fax n. º: (853) 28715954

E-mail: dcecodce@dsedt.gov.mo

Website: www.dsedt.gov.mo