MAC GVT Professional Income Tax

On Feb. 20, MAC GVT announced professional income tax deadline.

  • MAC GVT announced deadline for submitting M3/M4 model for 2022 professional tax.
  • MAC GVT Comments
  • Taxpayers, regardless of whether or not they have recruited workers, or commercial establishments, whether they are in business, must submit model by Feb. 28, 2023.
  • For taxpayers who have not recruited employees or have less than 10 people, can access the Macau Tax mobile application or the e-service to submit professional tax.
  • In addition, commercial establishments of individual entrepreneurs who have not recruited employees can submit the model (without employees) at self-service kiosks.
  • Feb. 5, 2024 Year 2023
  • On Feb. 5, 2024, MAC GVT issued a reminder of submitting M3/M4 form for year 2023.
  • Relevant taxpayers are required to submit the form by the deadline on Feb. 29, 2024.
  • Feb. 22, 2024 Reminder
  • On Feb. 22, 2024, MAC GVT reminded re submission of M3/M4 form by Feb. 29, 2024.
  • Apr. 2024 MAC GVT Notice on Responsibilities
  • On Apr. 2, 2024, MAC GVT guided employers that they must use M/B form to submit the tax deducted from employees' or casual workers' salaries in the previous quarter.
  • In addition, the notice also includes requirements on individuals, and it states the second group of taxpayers must submit the M/5 format declaration form by Apr. 15.

Regulators MAC GVT
Entity Types Auditor; Corp
Reference Nt 1-3-710270, 4/2/2024; PR 2/22/2024; PR 2/5/2024; PR, 2/20/2023
Functions Accounting; Financial; Operations; Reporting; Tax; Treasury
Countries Macao (SAR)
Products Corporate
Regions AP
Rule Type Final
Rule Date 2/20/2023
Effective Date 4/15/2024
Rule Id 163960
Linked to N/A
Reg. Last Update 4/2/2024
Report Section International

Last substantive update on 04/03/2024