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Annual Tax Filing

Name: 快來 faicome 澳門商企服務 Macau Business Services
Address: Macau, MO
Telephone: +853 66171832
Price range: $$

Which form, which month, which group — we keep track for you

Macao's tax system is comparatively simple, but the forms and the deadlines leave no room for error. Complementary Tax is divided into Group A and Group B, each with its own filing period; if you have staff, the Professional Tax employer returns must also be lodged; and new hires and departures each carry their own filing deadlines. Miss one item and you may receive a notice or even a penalty. We handle everything from bookkeeping through to filing.

Complementary Tax Group B: Jan–Mar Group A Apr–Jun Professional Tax returns Jan–Feb

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YOUR ANNUAL CHECKLIST

Tax filing actually comes down to these four items

Many clients assume that "filing tax" means submitting a single form. In practice there is more than one obligation each year, and omitting any of them can cause problems. Here they are at a glance:

Confirm your group and filing period

Complementary Tax is divided into Group A (companies with proper accounting records, generally filing between April and June) and Group B (generally filing between January and March). Get the group wrong and the deadline will be wrong too.

Group B: Jan–Mar · Group A: Apr–Jun

File the Complementary Tax return (M/1)

The income return must be lodged within the period applicable to your group. Group A must also attach financial statements, depreciation schedules and other annexes — the form alone is not enough.

Form M/1

File the Professional Tax employer returns (M/3, M/4)

If remuneration was paid to employees or casual workers in the previous year, the returns must be lodged between January and February. Even where the business has not traded or has no staff, certain returns may still be required.

Filing may be required even with no activity

Observe the employee registration deadlines

A new employee must be registered within 15 days of the date of engagement (Form M/2); a departure must be reported by the end of the following month (Form M/2A). These two deadlines are the ones most often missed.

15 days / end of the following month

We keep track of all four items for you, so you do not have to remember the deadlines yourself. What we actually do is set out below.

WHAT WE HANDLE

What we handle

📒

Day-to-day bookkeeping

Vouchers organised, entries posted and accounts reconciled on a regular cycle — no last-minute scramble at year end.

📋

Tax filing

Complementary Tax and Professional Tax returns handled in full, lodged within the statutory deadlines with receipts retained.

🔎

Responding to the tax authority

Where an assessment notice or query is received, we follow up and provide the explanation, so that you do not have to deal with it alone.

📊

Compliance planning

Within what the law allows, we help you make proper use of available deductions — claiming what is claimable and declaring what is declarable.

TIMELINE

The annual timeline

Review of your tax position

We check your group, your previous filings, whether anything has been omitted and whether you employ staff, and then set out the filing schedule for the year.

1 – 2 working days

Set up the bookkeeping

We agree how and how often documents are exchanged, and establish the chart of accounts and recording arrangements.

2 – 3 working days

Prepare the financial statements

After the year end we prepare the financial statements and go through the figures and the key points with you.

As scheduled for the year

Lodge the returns

Returns are lodged within the period applicable to your group and the filing receipts are retained.

Within the statutory deadline

Follow-up and record keeping

We follow up assessment notices, deal with queries and keep the full set of documents on file for inspection.

Ongoing

FEE STRUCTURE

How is the fee calculated?

Tax-filing fees are not a flat price, because the workload differs greatly from one company to another. The three categories of cost involved are set out below; the exact amount is provided in a written quotation after we understand your circumstances, with government fees and our own fees itemised separately:

Cost category	What it covers	Main factors
Government fees	Lodging with the tax authority generally carries no application fee; late filing or incomplete information may give rise to penalties	Whether anything is overdue, whether previous years need to be caught up
Accounting & tax-filing service	Bookkeeping, Complementary Tax return (M/1), Professional Tax returns (M/3, M/4), and follow-up on tax-authority queries	Volume of vouchers, Group A / Group B, whether you have employees, whether past years need catch-up
Annual maintenance (if opted)	Ongoing services such as company secretary, registered address and commercial registration, depending on which you choose	Which maintenance services are chosen, and the company structure

The actual fee depends on the size of the company, the volume of vouchers, the group and whether you have employees. Initial consultation and quotation are free.

COMMON PITFALLS

Common pitfalls

Assuming that "no trading means no filing"

Many clients assume that a year without activity is a year without tax. In fact, certain filing obligations remain even where the business has not traded or has no employees. Failing to file is what creates the problem.

Confusing Group A and Group B

The two groups differ considerably in their requirements and filing periods. Group A requires full accounting records and annexes, while Group B is relatively simplified. Getting the group wrong is the most common source of error.

Overlooking the 15-day employee deadline

A new employee must be registered within 15 days of the date of engagement, and a departure reported by the end of the following month. Sectors with high staff turnover are the most likely to miss these.

Hoping that an overdue filing will simply go away

An omitted filing does not disappear of its own accord. The longer it is left, the more the problems and the costs accumulate. If you discover an omission, deal with it immediately.

OFFSHORE INCOME

How Macao treats offshore or foreign-sourced income

Macao Complementary Tax is generally charged on profits obtained in Macao. Many clients ask whether business carried on outside Macao is taxable here. The following are the principles — not a guarantee.

The basic principle

Profits sourced outside Macao may fall outside the scope of Macao Complementary Tax.

Determining the source

"Source" is determined by specific rules and on the facts of each case; simply describing income as foreign does not make it so.

What we do

We analyse your actual business model and, within what the law allows, help you identify which profits may properly be treated as foreign-sourced.

The tax authority decides

Assessment is a matter for the Financial Services Bureau (DSF). We give no undertaking that any income will be treated as exempt.

FAQ

Frequently asked questions about this service

How do I know whether I am in Group A or Group B?

This generally depends on your accounting arrangements, the scale of your business and your previous filing history. We check your tax registration records, confirm the position with you and explain how the two groups differ in practice.

My company did no business this year — do I still need to file?

Very probably yes. Having no activity does not mean having no filing obligation; certain returns must be lodged even where income is nil. We confirm the position based on your actual circumstances rather than simply telling you to ignore it.

I have not filed for several years — what can be done?

This can be dealt with. We first establish which years and which returns are outstanding, then bring the filings up to date in the proper order and handle the communications. The earlier this is addressed, the less accumulates.

Do you do bookkeeping as well, or only tax filing?

We do both, and either can be taken separately. That said, we generally recommend that bookkeeping and filing be handled by the same party, so that the data is consistent and the figures do not have to be reconstructed at filing time.

How much does tax filing cost?

It depends on the size of the company, the volume of vouchers, the group and whether you have employees. A small company with few vouchers and a trading company with several hundred vouchers a year involve very different workloads, so we do not quote a flat price. We provide a written quotation after discussing your position.

Will you arrange "tax savings" for me?

What we provide is lawful and compliant tax handling: claiming what is claimable and declaring what is declarable. We will not recommend any false or non-compliant arrangement. Making proper use of the deductions and arrangements available within the law is simply part of our job.

Service fee — This depends on the scope of service, the type of company and the requirements of your industry. We first understand your circumstances and then provide a written quotation, with government fees and our own fees itemised separately.

Free consultation and quotation See all services

Annual Tax Filing

Tax filing actually comes down to these four items

Confirm your group and filing period

File the Complementary Tax return (M/1)

File the Professional Tax employer returns (M/3, M/4)

Observe the employee registration deadlines

What we handle

Day-to-day bookkeeping

Tax filing

Responding to the tax authority

Compliance planning

The annual timeline

Review of your tax position

Set up the bookkeeping

Prepare the financial statements

Lodge the returns

Follow-up and record keeping

How is the fee calculated?

Common pitfalls

Assuming that "no trading means no filing"

Confusing Group A and Group B

Overlooking the 15-day employee deadline

Hoping that an overdue filing will simply go away

How Macao treats offshore or foreign-sourced income

The basic principle

Determining the source

What we do

The tax authority decides

Frequently asked questions about this service

How do I know whether I am in Group A or Group B?

My company did no business this year — do I still need to file?

I have not filed for several years — what can be done?

Do you do bookkeeping as well, or only tax filing?

How much does tax filing cost?

Will you arrange "tax savings" for me?

WhatsApp / Phone / WeChat — Contact Us Anytime

Phone / WhatsApp

Annual Tax Filing

Tax filing actually comes down to these four items

Confirm your group and filing period

File the Complementary Tax return (M/1)

File the Professional Tax employer returns (M/3, M/4)

Observe the employee registration deadlines

What we handle

Day-to-day bookkeeping

Tax filing

Responding to the tax authority

Compliance planning

The annual timeline

Review of your tax position

Set up the bookkeeping

Prepare the financial statements

Lodge the returns

Follow-up and record keeping

How is the fee calculated?

Common pitfalls

Assuming that "no trading means no filing"

Confusing Group A and Group B

Overlooking the 15-day employee deadline

Hoping that an overdue filing will simply go away

How Macao treats offshore or foreign-sourced income

The basic principle

Determining the source

What we do

The tax authority decides

Frequently asked questions about this service

How do I know whether I am in Group A or Group B?

My company did no business this year — do I still need to file?

I have not filed for several years — what can be done?

Do you do bookkeeping as well, or only tax filing?

How much does tax filing cost?

Will you arrange "tax savings" for me?

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Macao Commercial Registration

Nominee / Company Secretary

Macao Licence Applications

Macao Company Formation

Hiring Foreign Workers

WhatsApp / Phone / WeChat — Contact Us Anytime

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