Personal Income tax in Macau

Professional Tax 職業税

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 1. Taxable Income

1.1 Definition and Classification of income

1.2 Characteristics of taxpayers

1.3 Non taxable income

1.4 Tax thresholds

1.5 The rates of Professional Tax

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 Learning Outcome
• By the end of this chapter, students should be
able to demonstrate a good understanding of
the following concepts:
1. Taxable incomes
2. Deductions
3. Exemptions
4. Tax prepayment
5. Annual return and tax refund
6. Penalties
7. Reclamation and appeals
8. Final depositions
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 Macau Tax Law

• Law No. 2/78/M of 25 February,

republished by Chief Executive’s
Dispatch No. 267/2003

• 第267/2003號行政長官批示重新公佈二月
二十五日第2/78/M號法律通過的《職業稅
章程》及有關自由及專門職業表的全文。

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 Regulation

5
https://bo.io.gov.mo/bo/i/78/08/lei02_cn.asp
 1.1 Definition and Classification of income

Professional tax:
• Also as known as personal income tax, salary tax (HK), or
assessable income tax (Australia)

• Professional tax in Macau is the equivalent of “personal

income tax” in other jurisdictions.

• Taxpayers subject to professional tax are classified into 2

groups, namely Group 1 taxpayers who are employees
receiving income in cash or in kind, Group 2 taxpayers who
generate income from services rendered in line with the
professions specified in the annexed schedule of the
Professional Tax Regulation. 6
 1.1 Definition and Classification of income

Article 2 Tax Object

• An income is derived from work rendered for others or
for one’s own account in monetary or physical term, of
contractual nature or not, fixed or variable, regardless
of origin or location, currency and the stipulated
methods for calculation and payment.

第二條 徵稅對象
• 職業稅係以工作收益為課徵對象，不論其收益係金錢或
實物，有約定或無約定的，固定或不固定的，又不論其
來源或地點或計算與支付所定的方法及貨幣。

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 1.1 Definition and Classification of income

• Article 1 – Scope

• Professional Tax, in the Macau Special

Administrative Region, is imposed, accounted,
calculated and collected according to the terms
of this regulation.

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 1.1 Definition and Classification of
income

Article 2 – Tax object

• Professional Tax is imposed on the income

– from work,
– in monetary or physical terms,
– of contractual nature or not,
– fixed or variable,
– regardless of origin or location, currency and the
stipulated methods for calculation and payment.

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 1.1 Definition and Classification of income

• The followings are considered as income from work:

(see Article 3)
1. Wages 7. Bonuses;
2. Salaries 8. Percentages
3. Rewards or 9. Commissions
honorariums 10. Brokerages
4. Hiring fees 11. Shares of profits
5. Fees for presence 12. Subsidies
6. Gratuities; 13. Premiums
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 1.1 Definition and Classification of income

第三條 工作收益
• 一、所有固定或偶然，定期或額外的報酬，不論屬日薪、薪
俸、工資、酬勞費或服務費，抑或屬聘請金、出席費、酬勞
、賞金、百分率、佣金、經紀佣、分享金、津貼、獎金或其
他報酬，均構成來自受僱或自僱的工作收益。

• 二、下列款項亦視為工作收益：
a）按法律或合約的規定，作為交際費、交通費、日津貼及啟程津貼給
付的款項；
b）自然人商業企業主以其工作報酬名義記入企業的會計帳目的款項。

• 三、本條所指的收益，即使其款項在澳門特別行政區以外或
在工作終止之後支付或儲存，亦屬職業稅規定的工作收益。
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 1.1 Definition and Classification of income

Macau
Taxpayers

Group 1 Group 2
• Being employed • Self-employed

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 1.1 Definition and Classification of income

• Group 1 taxpayers are those who render work

for others.
– Employees: paid monthly
– Casual workers: paid on a daily basis

• Group 2 taxpayers are those who are self-

employed and exercise professional activities,
e.g. doctors, auditors, etc.

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 1.2 Characteristics of taxpayers

Group 1 taxpayer
(Article 5)

Employees Casuals
• Full/Part time • $$$ Daily basis
• $$$ Monthly

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 1.2 Characteristics of taxpayers

Group 1 taxpayers: Characteristics

1. PAYE (Pay-as-you-earn);

2. Employers retain the amount of tax payable by the

employees at source.

3. Employers are responsible to declare and submit the

retained tax amount to Finance Services Bureau on
quarterly basis.

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Notes:

• A pay-as-you-earn tax (PAYE) in the UK, or pay-as-

you-go (PAYG) in Australia and the United States, is a
withholding tax on income payments to employees.

• Amounts withheld are treated as advance payments of

income tax due.

• They are refundable to the extent they exceed tax as

determined on tax returns.

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 1.2 Characteristics of taxpayers

Group 2 taxpayer: Characteristics

1. Self-employed professionals;

2. Submit tax returns by themselves;

3. Accounting records can be divided into 2 kinds;

i. With complete accounting records (such as P&L, B/S) audited by
Macau registered accountants / auditors, then the actual audited
profitable amount will be assessed;

ii. With incomplete accounting records, then the actual profit will be
estimated. à (presumed profits)

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 Declaration of Group 2 taxpayers
(Article 14)

1. Anyone who intends to exercise, on his own account,

any profession included in the table annexed to this
regulation, is obliged to submit a declaration form M/1
to the Macau Office of Finance before initiation of the
professional activity.

2. The taxpayer is obliged to present the declaration form

M/1A in case when:
a) The address or place where the activity is exercised
has changed;
b) Activities previously not registered under
Professional Tax are exercised;
c) The registered activities are not exercised anymore.18
 Declaration of Group 2 taxpayers (Article 14)

3. The declaration form M/1A should be submitted within

30 days after the occurrence of the situations as
stated in lines (a) and (b) of the previous number.

4. The declaration should be submitted together with a

duplicate which will be returned to the Taxpayer with
a note of receipt.

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 Declaration of Group 2 taxpayers (Article 14)

第十四條 第二組納稅人申報書

一、凡擬自資從事附表所載任何職業者，須在開業之前遞交
M/1式申報書給澳門財稅廳。

二、當遇下列情況時，納稅人必須遞交M/1A聲明書：
a）如納稅人更改住址或業務地址；
b）開展以前並無進行職業稅登記的業務；
c）終止從事所登記的業務。

三、M/1A式聲明書必須在上款a）及b）項所述有關事實發生
後三十天內遞交。

四、該等聲明書須一式兩份遞交，其中一份經作收件註明後
交回納稅人。 20
 Determination of income of Group 2
taxpayers (Article 16)

1. The determination of the income of Group 2

taxpayers is performed:

a) Based on the appropriately compiled accounting records

signed and audited by accountants or auditors
registered in the Finance Services Bureau according to
the current legislation;

b) Based on the difference between the receipts obtained

and the expenses realized in the previous year
assuming that the former exceeds the latter. This is
applicable when no or incomplete appropriately
compiled accounting records are submitted or when the
taxpayers who have declared to process such did not
submit them or have submitted incomplete records. 21
 Determination of income of Group 2
taxpayers (Article 16)

2. If the taxable income is determined according to the

line (a) of the previous number, losses incurred in any
year of operation may be deducted from the taxable
income in the subsequent one or more years, but not
exceeding three years.

3. Taxpayers having average sales of the last three years

equal to or exceeding MOP 1,000,000, or having five
or more collaborators at their service, should keep
appropriately compiled accounting records as stated in
1(a) of this article.

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 Determination of income of Group 2
taxpayers (Article 16)

4. For the purpose of the previous section, the following

should be considered:
a) Sales refer to all the amounts received by the taxpayer which
require the issuance of receipts (M7) as stated in Article 15(1);
b) Collaborators refer to those working continually under the
guidance and supervision of the taxpayer up to 31 December of
the year respective to the declaration as stated in Article 10(1).

5. When the situations as stated in No.3 of this article do

not apply anymore to taxpayers who have kept
appropriately compiled accounting records for more than
three years, they can adopt a different method in
compiling accounting records under the approval of the
director of Finance Services Bureau. 23
 Determination of income of Group 2
taxpayers (Article 16)

第十六條 第二組納稅人收益的核定

• 一、第二組納稅人的收益根據下列情形核定：
a）根據適當編製的會計，並經按照現行法律規定在財政局註冊的會計師或核數師簽名及
核對；
b）對無備有適當編製或不完整的會計及雖聲明備有會計但欠交申報書或其資料不詳者，
倘估定其上年度的收益超過支出時，則根據收益與支出的差額核定。

• 二、如果依照上款a）項之規定核定時，某經營年度的虧蝕得以在隨後一年或多
年，但以三年為限，在可課稅收益內減除。

• 三、最近三年營業額的平均值等於或超過澳門幣 1,000,000.00元（一百萬元），
或為其服務的合作人為五個或以上的納稅人，應按照本條第一款a）項之規定具
備適當編製的會計。

• 四、為著上款的效力：
a）營業額為納稅人所收取的全部金額，該等金額是按照第十五條第一款規定必須發出收據者；
b）合作人為至第十條第一款所指的收益申報書之有關年度十二月三十一日，在納稅人的指導及領導下
經常工作的人士。

• 五、凡具備適當編製的會計的時間超過三年的納稅人，當失去本條第三款所規定
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的前提時，經財政局局長批准，得採納不同的會計編製。
 Examination of accounting records
(Article 22)

1. The chief of the department of Public Audit, Tax Inspection, and

Tribunal should solicit the director of the Finance Services Bureau to
realize the examination of accounting records of Group 2 taxpayers
with appropriately compiled accounting records to the following
cases.
a) Where there is absence or insufficiency of information in the
declarations not clearly explained by the taxpayers and their
accountants or auditors, without prejudicing the application as
stated in Article 16(1)(b);
b) When the results of operations are not sufficiently justified, in spite
of clarifications made by the taxpayers and their accountants or
auditors.

2. The examination of accounting records stated in the previous

number should be authorized by the directive of the Chief Executive
based on the proposal of the director of the Finance Services
Bureau. 25
 Examination of accounting records
(Article 22)

3. The examination of accounting records will be realized

without charges to the Taxpayers by the civil servants or
agents who are empowered by law to perform such
functions. In case of their absence, the examination will
be realized by specialists with recognized qualifications
appointed by the Chief Executive based on the nomination
of the director of the Finance Services Bureau.
4. The accountants or auditors responsible for the accounting
records to be examined can assist in the examination and
will be notified in such a case.
5. In case it is impossible to determine the taxable amount
through the examination of accounting records or when
there are reasons to doubt the fairness of the accounting
records, the taxable amount will be based on presumed
profits as stated in Article 16(1)(b). 26
 1.3 Non taxable income

Only Group 2 taxpayers are entitled for the followings:

• Pension income;

• Social security;

• Medical and hospitalization subsidies;

• Family, marriage and birth allowances;

• Other non-taxable income. (e.g. privately operated

pension and retirement plans)

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 Article 4 – Non-taxable income

a) Installments received under the titles of pensions

for retirement or alimony, for military retirement,
for disability, alimony for death during service,
alimony for death due to services to the
community and for accidents at work, as well as
others with a purpose identical to that of those
pensions referred above;

b) Pecuniary installments received by beneficiaries

of private pension plans and funds as stated in the
respective legislation;
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 Article 4 – Non-taxable income

c) Restitution and returns of deducted amounts

under obligatory regimes of providence or social
security, when legally stated;

d) Medical, medicine or hospitalization expense

subsidies for the taxpayers or his family members,
when proved by supporting documents;

e) Family, marriage, and birth subsidies up to the

limits set for civil servants and agents of the
Public Administration;
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 Article 4 – Non-taxable income

f) Housing or rental subsidies, risk subsidies, death

subsidies, funeral subsidies and subsidies for the
transportation of remains, up to the limits set for
civil servants and agents of the Public
Administration,

as well as the monthly subsidies for secondment,

furniture subsidies and settling-down subsidies
legally set for staff of the Delegations of the
Macau Special Administrative Region;

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 Article 4 – Non-taxable income

g) Supplementary remuneration with characteristics

identical to risk subsidies legally stated which is
used to compensate staff exercising a profession
which is especially difficult or dangerous,

as well as the same kind of remuneration when

contractually stated, in this latter case up to the
limit of MOP$30,000 per year.

h) Allowances to cover cash short up to the limit of

12% of income;
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 Article 4 – Non-taxable income

i) Non-monetary income legally stated in the

function of the staff’s job or when the special
nature of the function by justification demands
the giving of such income;

j) Social and entertainment expenses reimbursed

through presentation of supporting documents of
the corresponding payments;

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 Article 4 – Non-taxable income

l) Amounts paid for transportation, daily

allowances, and embarkation allowances, when
legally or contractually stated and expensed
within the relevant tax year, up to the limits set
for civil servants and agents of the Public
Administration.

m) Indemnities payable to workers due to unilateral

termination of work relations initiated by the
employing entity up to the amounts set by law,
except when the work relations are re-
established within the following 12 months,
then the entire indemnity will be subject to tax; 33
 Article 4 – Non-taxable income

n) Legally or contractually stated compensations

payable to workers due to definite cessation of
functions, except when the work relations are re-
established within the following 12 months,
then the entire compensation will be subject to
tax, including compensations payable to workers
for the renunciation of rights when legally stated;

o) An annual fixed amount corresponding to

25% of income from work after deduction of
the items stated above.
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 Article 4 – Non-taxable income
第四條 不課稅收益
下列者，屬不課稅收益：
a) 以退休金或撫卹金、退伍金、殘廢金、因公殉職撫卹金、為社會捨身撫卹金及因工作意外名義而
收取的給付，以及所有與上述定期金具相同標的的其他給付；
b) 按有關法例規定，由私人退休計劃及基金受益人收取的金錢給付；
c) 法定的強制性社會福利或保障制度所作扣除的返還及退還；
d) 有文件證明供納稅人或其家團作醫療、藥物或住院開支的津貼；
e) 家庭津貼、結婚津貼及出生津貼，有關津貼的上限至為公共行政機關公務員及服務人員所訂定的
限額；
f) 房屋津貼、租屋津貼、危險津貼、死亡津貼、喪葬津貼和遺體運送津貼，有關津貼的上限至為公
共行政機關公務員及服務人員所訂定的限額；以及為澳門特別行政區駐外辦事處工作人員合法訂
定的月津貼、家具津貼和安頓補助；
g) 與危險津貼有相同特性的法定附帶報酬和合約規定的同類報酬，作為對從事特別艱苦和危險職業
的工作人員的補償，後者每年金額上限為澳門幣30,000.00元（三萬元）；
h) 上限為收益百分之十二的錯算補助；
i) 經法律訂定員工職務的非金錢收益，或有合理理由因有關員工所擔任職務的特殊性質而給予此等
收益；
j) 交際費，但僅以實報實銷方式作出給付者為限；
k) 按法律或合約的規定，作為交通費、日津貼及啟程津貼給付的款項；有關款項須在相關的稅務年
度終結前報銷，其上限至為公共行政機關的公務員及服務人員所訂定的金額；
l) 因僱主實體單方提出終止勞動關係而給予勞工至法定金額的解僱賠償，但如勞動關係在隨後的十
二個月內獲重新建立，則有關解僱賠償應全數課稅；
m) 因確定性終止職務而給予勞工的法定或約定補償，但如勞動關係在隨後的十二個月內獲重新建立
，則有關補償應全數課稅；以及按法律規定，因放棄權利而給予勞工的應有補償；
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n) 一項固定之年度金額，數額相當於在作出上述各項扣減後之工作收益的百分之二十五。
 津貼：不課稅收益金額上限
• 第001/DIR/2020號傳閱文件

一、家庭津貼：910 澳門元 (每月)；

二、結婚津貼︰4,095 澳門元；
三、出生津貼︰5,460 澳門元；
四、房屋津貼︰3,640 澳門元 (每月) ；
五、…………；
六、…………；
七、喪葬津貼︰5,005 澳門元。

二零二零年一月六日於財政局
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 Tax Breaks for 2021

• 二零二一年度之職業稅稅額扣減項目之扣減率訂定為百
分之三十，豁免額訂定為 MOP144,000，若在以下之情
况：當散工每日工資超出 MOP640 或僱員每月收益超出
MOP16,000，僱主須以增加之豁免額為基礎而進行就源
扣繳，其計算方法可參考本局網頁提供的模擬計算。

• 另外，年滿六十五歲或經證實為永久傷殘程度等於或高
於百分之六十的僱員及散工，年度豁免額調升至
MOP198,000。

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 1.4 Tax thresholds

• The latest tax benefits for both group 1 and 2

taxpayers

• Tax exemption
– ﹤MOP 144,000 annually
– ﹤MOP 16,000 monthly
– ﹤MOP 640 daily

• No stamp duty is applied.

• Progressive tax rate from 7-12%.
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 Calculating Professional Tax

1. The first 25% of the taxable income is

exempted from tax (Article 4)

2. Another exemption of MOP 144,000

3. Progressive tax rate from 7-12%.

4. 30% exemption

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 1.5 The rates of Professional Tax

• For employees and casual workers above 65 years old

or appropriately proved to be over 60% permanently
disabled, the exemption level for the purpose of
applying the tax rates referred to in the previous
number will be MOP 198,000.

• The exempted income stated in Article 9 (exemptions)

or special legislation is not considered in the
determination of applicable tax rates.
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1.5 The rates of Professional Tax

41
 1.5 The rates of Professional Tax
(under Tax Breaks)

Taxable Income Percentages

Income up to MOP$144,000 Exempted
Portion exceeding MOP$144,000
Up to $20,000 7%
$20,001 to $40,000 8%
$40,001 to $80,000 9%
$80,001 to $160,000 10%
$160,001 to $280,000 11%
Above $280,000 12%
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 2021 Monthly Salaries Tax Calculation
(Selected – Under the age of 65)

Ano do cálculo 2021

Under the age of 65
Just reached the age of 65 in the year
of 2021
Over the age of 65 / Disabled persons
A. Gross monthly income (non-taxable income included) 1,000,000.00
B. Matéria não colectável
C
Fixed deduction equivalent to 25% of the income amount after deduction of B [(A-B) x 25%] 250,000.00
.
D. Monthly taxable income (A - B - C) 750,000.00
Taxable Tax amount Accumulated
From To Tax Rate
Income under each tier tax amount
0.00 12,000.00 0% 12,000.00 0.00 0.00
12,000.01 13,666.67 7% 1,666.67 116.66 116.66
13,666.68 15,333.33 8% 1,666.67 133.34 250.00
15,333.34 18,666.67 9% 3,333.33 300.00 550.00
18,666.68 25,333.33 10% 6,666.67 666.66 1,216.66
25,333.34 35,333.33 11% 10,000.00 1,100.00 2,316.66
Above 35,333.33 12% 714,666.67 85,760.00 88,076.66
E. Monthly tax amount calculated based upon the statutory tax rates 88,076.66
30% wavier of the salaries tax according to the tax relief measures as announced in the government budget
F.
of relevant financial year(s). (E x 30%) 26,422.99
G. Monthly salaries tax payable (E - F) 43 61,654
1) The result of the above calculation is for reference only. The finalized amount of taxable income is subject to the evaluation of the tax administration.
2) The amount will be rounded up to the nearest dollar.
 Professional Tax –
Computation Flow
1. Total income (including allowances)

2. Less: Non-taxable income and items

3. Net taxable income

4. 25% tax allowance as a standard deduction

5. Assessable income

6. Tax calculation – Tax rates table

7. Annual tax amount

8. Special tax incentive / relief (30% off)

9. Annual Professional Tax payable 44

 2. Tax Deduction
Only applies to Group 2 Taxpayers (Article 17)

A. The following expenses relating to the exercise of

the activity or indispensable for the production of
income can be considered as deduction:
a) Rent for the fixed and permanent establishment used exclusively
for the exercise of the activity, or in the case the taxpayer
resides in the establishment, the portion of the rent
corresponding to the referred activity;
b) Expenses of long-term employees and temporary collaborators;
c) Payments and other obligations or responsibilities made for the
clients;
d) Insurance related to the exercise of the activity;
e) Expenses for services rendered by a third party; 45
 2. Tax Deduction
f) Consumables used up specifically in the exercise of the
professional activity;

g) Social and entertainment expenses and traveling expenses;

h) Expenses incurred for increasing the professional value of the

taxpayer;

i) Water, power, and communication expenses;

j) Depreciation of the establishment and its equipment, according to

Article 23 and 24 of the Regulation of Complementary income
Tax;

l) Provisions constituted according to Article 25 of the Regulation of

Complementary Income Tax;

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 2. Tax Deduction

m) Instalments to provident funds ( 福利基金) up to the limit as

accepted for the purpose of Complementary Income Tax;

n) Subscriptions to professional associations, societies, and other

organizations representative of the professional category of the
taxpayers;

o) Amounts received in the name of provision or prepayment or any

other of similar nature, but have actually been used to pay
expenses or other obligations responsible by the clients;

p) Other expenses indispensable for the production of income.

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 2. Tax Deduction
第十七條 第二組納稅人收益的扣除
一、在核定從事本章程附表所載任何職業的納稅人的可課稅資料時，將在收益內扣除下列與
所從事業務有關的負擔或構成收益所不可缺少的負擔：

a) 專為所從事業務用的固定及永久性設施的租金，又或納稅人在有關設施內居住時，只列
出從事業務所佔部分的租金；
b) 長期員工及臨時幫工的負擔；
c) 代顧客墊支的費用或其他責任；
d) 與所從事業務有關的保險費；
e) 由第三者所提供服務的支出；
f) 從事專門職業活動的耗用品；
g) 交際費及旅費；
h) 為提高納稅人專業水平的費用；
i) 水，電及通訊耗費；
j) 按照所得補充稅章程第二十三條和第二十四條的規定設施及其設備的重置及攤折；
k) …
l) 按所得補充稅章程第二十五條規定所組成的備用金；
m) 福利基金的供款至所得補充稅效力所接納的界限；
n) 納稅人向屬於其專業組別的公會，社團及其他組織的供款；
o) 以備用金或預支方式所收取的金額或其他同等性質的款項，而實質上用於支付屬客戶責
任的支出或其他責任；
48
p) 對構成收益的其他必要支出。
 2. Tax Deduction
B. The deductible expenses stated in the last slides
are deducted based on the amounts indicated in
the documents of proof and are recorded in the
accounting records according to the following:

a). Expenses stated in (d), (g), (h) and (p) should be within the limits
determined to be reasonable by the chief of the Department of
Public Audit, Tax inspection and tribunal, the Evaluation
Commission and the Revision Commission, according to the
authority defined in Article 18 (Ascertainment of taxable income) (1)
(a) & (b) and Article 79 (Special rules relative to the ascertainment of
taxable income) (9) respectively;

b). All other expenses are based on actual amounts duly proved.

49
 2. Tax Deduction
C. If the taxpayer exercises his/her activities together with
other professionals, the deductible expenses will be
apportioned according to their usage, and in the case
such ratios are not available, the expenses will be
apportioned according to their total income earned.

D. Donations made by the taxpayers are considered as

expenses of the year of operation according to Article
28 of the Regulation of Complementary Income Tax.

50
 3. Exemptions (Article 9)

1) The following are 2) Income received up to the

subjectively exempted exemption limits referred to
from Professional Tax: in the table in Article (Tax
rates) No.1 and 2 is
a). Personnel of consulates, objectively exempted from
when there is reciprocal professional Tax.
treatment;
b). Personnel at the service of 3) The exemptions stated in
foreign or international No.1 (Scope) of this article
organizations, according relate only to the income
to agreements signed by derived exclusively from the
the Central Government or exercise of the respective
by the Macau SAR. activities.
51
 4. Tax Prepayment (Article 34)

1. After obtaining authorization, the employing entities should submit to

the Receiver of the Exchequer, in the form of prepayment, the final tax
payable by their casual workers or employees, which is the amount
equal to the total tax paid in the last year, increased by a percentage
which will not be less than 5% nor greater than 10% to be determined
in the directive of the authority.

2. The submission should be processed within the first 15 days of each

January, April, July, and October, through the use of the M/B form.

3. Before the end of February of the following year, the employing entities
should submit the name list as referred to in Article 13 (Name list).

4. In determining the amount of tax payable, the rules and norms

established in this regulation for other casual workers and employees
52

should be followed.
 4. Tax Prepayment (Article 34)

5. If the total amount of tax payable differs from the prepayment, the
employing entities will be responsible for adjusting the difference
and such an amount should be entered into the M/B form to be
submitted in January of the following year.

6. If the amounts referred to in this article are not paid within the stated
periods of payment, the Macau office of Finance will notify the
employing entities to pay them within 10 days.

7. If the due amounts are not paid within the period referred to in the
previous number, they will be debited to the Receiver on the
following first working day and will be considered as unpaid amounts
from that date when coercive collection will follow immediately,
without prejudicing the depositions as stated in Article 63
53
(Infringements against Articles 34, 35 and 38).
4. Tax Prepayment (Article 34)

54
 5. Annual Return & Tax Refund (Article 38)

1. If it is verified during the ascertainment of taxable income of the

casual workers or employees that their total amount of income
subject to Professional Tax does not attain the minimum
exemption, or if amounts retained and submitted exceed the
calculated tax, all such amounts or excesses retained and
submitted will be refunded.
2. Without prejudicing the deposition in the following sections, the
refund will proceed officiously through regulated notes payable
issued in favor of the taxpayers.
3. When the refund as stated in the previous sections is less than
MOP$1,000 for each casual worker or employee, the note will be
issued in favor of the employing entities which will in turn refund,
within 60 days, the amount which each taxpayer is entitled to
receive according to a list furnished by the Finance Services
Bureau. The Finance Services Bureau will also notify the
taxpayers of such amounts, the period respective of such amounts55

and the entity which will process their payments.

 5. Annual Return & Tax Refund (Article 38)

4. In case of the situation stated in the previous section, the

employing entities should return to the Macau Office of finance a
report signed by the respective casual workers or employees
together with any amount which could not be refunded within 90
days from the date of receipt of the note.

5. In any situation of refund, the notes relative to the amounts to be

received by one or more casual workers or employees can also
be issued in favor of the employing entities, as long as the
employing entities exhibit the declaration of the taxpayers in this
concern.

6. For the purpose of the previous number, the declaration should

be submitted by the employing entities together with the name list
referred to in Article 13 (Name list). However, this requirement
does not apply to the deposition as stated in No.4 of this Article
(Non- taxable income). 56
 5. Annual Return & Tax Refund (Article 38)

7. Any notes issued in favor of

the taxpayers can be rendered
void and can be substituted by
notes of equal amounts made
in favor of the employing 8. The deposition in No.1
entities, as long as the (Scope) is applicable to sole
employing entities exhibit the proprietors who meet the
declaration of the taxpayers in conditions as stated in Article
this concern. 36 No.1 (Special case).

57
Table of Liberal and
Technical Professions

58
 Table of Liberal and
Technical Professions
1. Architects, engineers, and technicians of related professions:
1.1 Architects
1.2 Engineers
1.3 Technical engineers

2. Chemists:
2.1 Analysts

3. Veterinarian:
3.1 Veterinarian 59
 Table of Liberal and
Technical Professions
4. Doctors, pharmacists, and dentists:
4.1 Pathologists
4.2 General practitioners
4.3 Surgeons
4.4 Specialists
4.5 Pharmacists
4.6 Dentists
4.7 Orthodontists, denture craftsmen, and dental equipment technicans

60
 Table of Liberal and
Technical Professions
5. Nurses and midwives:
5.1 Nurses
5.2 Midwives

6. Paramedic technicians not classified in other items:

6.1 Masseurs
6.2 Manicurists and corn-cutters
6.3 Masters of Chinese medicine
6.4 Radiologist technicians

61
 Table of Liberal and
Technical Professions
7. Educators:
7.1 Tutors of any educational level
7.2 Other teachers and tutors and masters of any art or craft

8. Lawyers:
8.1 Lawyers
8.2 Solicitors

62
 Table of Liberal and
Technical Professions
9. Plastic artists and the like:

9.1 Painters

9.2 Sculptors

9.3 Decorators

9.4 Others

10. Draftsmen

11. Electricians

63
 Table of Liberal and
Technical Professions
12. Other persons exercising liberal and technical professions and the
like:
12.1 Actuaries

12.2 Administrators of other’s properties

12.3 Official agents of industrial property

12.4 Accounting technicians, accountants and book-keepers

12.5 Stock exchange agents

12.6 Economists, registered audit technicians, or auditors and tax or technical

consultants

12.7 Valuators

12.8 Topographers and surveyors

64

12.9 Professional translators and interpreters

 Table of Liberal and
Technical Professions
12.10 Advertisers

12.11 Advertising agents

12.12 Driving instructors

13. Liberal or technical professionals not specified in the table:

13.1 With diploma of higher education

13.2 With diploma of other education

13.3 Without diploma

65
 6. Penalties (Article 58)
• Failure to submit the declarations stated in Article 14
(Declaration of Group 2 taxpayers),

• The Taxpayer who exercises for his own account any of

the professions contained in the table annexed to this
regulation without presenting the declarations referred
to in Article 14 within the stated period, will be fined
MOP 500 to MOP 2,000.

66
 Absence of or inaccuracy in the income
declaration and name lists (Article 59)
1. The absence of or inaccuracy in the income declaration
form M/5 and the M/3 and M/4 name lists, as well as
omissions verified in them will result in a fine of MOP 500 to
MOP 5,000.
2. In case such absences, inaccuracies or omissions are
made deliberately, the fine will be from MOP 1,000 to MOP
10,000.
3. The disposition in the previous number is applicable to the
failure to present the clarification referred to in Article 52
(Doubts on declarations).
4. The omission of income or the declaration of inexact
amounts is considered to be deliberate if such
infringements made by the Taxpayers and the employing
entities are identical and are practised simultaneously by
67

the two parties.

 Failure to register the employees
or casual workers (Article 60)

• The employing entities which infringe the disposition in

Article 12 (Registration of employees and casual
workers) will be fined MOP 500 to MOP 4,000.

68
 Infringements regarding
accounting records (Article 61)
1. The taxpayers referred to in Article 15 who do not issue receipts for
all amounts received from their clients under the titles of
remuneration, provisions, prepayments, or any other, will be fined
MOP 500 to MOP 10,000.
2. Refusal to exhibit accounting records, books, or any document
which should be kept, as well as their concealment, destruction,
rendering void, falsification, or vitiation, will result in a fine of MOP
2,000 to MOP 20,000.
3. The Taxpayers who have failed to keep appropriately compiled
accounting records while they should have as stated in Article 16
No.3 (Determination of income of Group 2 taxpayers) will be fined
MOP 1,000 to MOP 10,000.
4. The recording of information in accounting records later than the
stated period referred to in Article 15 (Issuance of receipts and
obligations to the accounts) No.4 and No.5, will result in a fine69 of
MOP 1,000 to MOP 6,000.
 Failure to pay the Tax (Article 64)

• If 60 days have elapsed after the specified period for

payment of tax, the taxpayer who has not paid his taxes
will be fined an amount which can be equal to half of his
unpaid taxes.

70
 Refusal to exhibit documents or to
provide information (Article 65)

1. The employing entities which refuse to exhibit books and

documents related to the calculation and collection of the due tax,
as well as those entities referred to in Article 54(2)(Duty to
collaborate among the bureaus and other entities) refusing to
report the remuneration paid or attributed to the Group 2 taxpayers
will be fined MOP 2,500 to MOP 12,500.

2. The concealment, destruction, rendering void, falsification, or

vitiation of books and documents referred to in the previous
number will result in a fine of MOP 5,000 to MOP 25,000.

3. The provision of inexact information mentioned in the last part of

No.1 and the omissions verified in them will result in a fine as
stated in Article 59 (Absence of or inaccuracy in the income declaration
and name lists).

71
 Infringements not specifically penalized
(Article 66)

• Any infringements not specifically stated in this

regulation will be applied a fine not less than MOP 500
but not exceeding MOP 4,000.

72
 Repetition of offence (Article 67)

1. In case of repetition of offence, the penalties referred

to in the previous articles will be doubted.

2. It is considered a repetition of offence if a

transgressor has committed the same infringement
for which he had been fined within the last 18 months.

73
 Special reduction of fines
(Article 68)
• The fines will be reduced to half of their specified
amounts if the taxpayer voluntarily confesses his
transgressions.

74
 Payment of fines (Article 70)

1. The fines should be paid within 10 days after

notification of the punitive directive.

2. The payment of fines does not discharge the taxpayer

from paying the due tax, stamp duty and interest
which should be paid.

75
 7. Reclamation and Appeals

Article 76 Guarantee

• The taxpayer who considers himself aggrieved by the

decisions or actions practised by the civil servants or
agents of the department of Public Audit, Tax
Inspection, and Tribunal in exercising their functions
which are governed by this regulation, can solicit by
reclamation to modify or to impugn such decisions or
actions.

76
 7. Reclamation and Appeals

Article 77 Reclamation (申駁)

1.The Reclamation should be made to the chief of the

Department of Public Audit, Tax Inspection, and Tribunal.

2.The period of reclamation is 8 days from the date of

notification of the decision or action.

77
7. Reclamation and Appeals

78
 7. Reclamation and Appeals

Article 78 Hierarchical appeal (行政上訴)

1.Appeal to the decision made in reclamation can be
made to the Chief Executive.

2.The hierarchical appeal should be lodged within 8 days

from the date of notification of the decision.

79
 7. Reclamation and Appeals

Article 82 Effects of reclamation and appeal

• The reclamation and hierarchical appeal have merely

devolution effect
• 申駁及行政上訴，對已作出的決定並無中止執行的效力。

Article 84 Jurisdiction
• Judicial appeal is lodged to the Administrative Court of
Macau.

80
 8. Final Depositions
Article 90
Temporary interdiction of the exercise of profession
（暫時性禁止執業）
1. If, during the execution of the collection of due tax, fines and
interest payable by Group 2 taxpayers, no property is
available to guarantee such payments, the liable can be
inhibited from exercising any activity in this Territory
contained in the annexed table.

2. The Interdiction will be determined, based on the proposal of

the director of the Finance Services Bureau, by the directive
of the Chief Executive which will be published in the Official
Gazette of the Macau SAR.
3. The Interdiction will cease as soon as the due amount is paid
81

or the payment of such is secured.

 8. Final Depositions
Article 91 Responsibility for confidentiality

• The members of the Evaluation Commission and the

Revision Commission and all the civil servants or agents
of the Department of Public Audit, Tax Inspection, and
Tribunal are responsible for confidentiality,

• and should not reveal facts learned from the exercise of

their functions, namely what is related to the declarations
of taxpayers, the information furnished by the inspection
department and the imposition, calculation, and collection
of Professional Tax.

82
 8. Final Depositions
Article 95 Delegation of competence （授權）
1. The authority attributed by the present regulation to
the director of the Finance Services Bureau and to
the chief of the Department of Public Audit, Tax
inspection and Tribunal can be delegated to civil
servants practising in the Finance Services Bureau of
a category not inferior to that of a chief of division.

2. If, for any reason, the post of the chief of division is

not occupied but a delegation referred to in the
previous number is required, the referred competence
can be delegated to civil servants or agents who are
technicians or technicians of finance practising in the
Department of Public Audit, Tax Inspection, and
Tribunal.
83