On Feb. 3, 2025, MAC GVT extended the deadline for submitting the professional income tax declaration M/5 form for the year 2024, until Mar. 31, 2025.
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.
Feb. 2025 Deadline Extension
On Feb. 3, 2025, MAC GVT extended the deadline for submitting the professional income tax declaration M/5 form for the year 2024, until Mar. 31, 2025.
Regulators
MAC GVT
Entity Types
Auditor; Corp
Reference
OG 5/2025, 2/3/2025; Nt 1-3-710270, 4/2/2024; PR 2/22/2024; PR 2/5/2024; PR, 2/20/2023