Tax Payment

1. Tax Collection Unit located in the "Finanças" Building :
   G/F, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Tax Collection Unit located in the Macao Government Services Centre :
   52 Rua Nova da Areia Preta, Macao.
3. Tax Collection Unit located in the Macao Government Services Centre in Islands :
   Third floor, 225 Rua de Coimbra, Taipa
4. Tax Collection Unit located in the Long Cheng Building :
   Avenida da Dr. Rodrigo Rodrigues nos 614ª-640. Edificio Long Cheng , r/c, Macao.

1. Tax Collection Unit located in the "Finanças" Building and the Long Cheng Building :
   Monday to Friday : 09:00 – 18:00
   Closed on public holidays and weekends
2. Macao Government Services Centre and Macao Government Services Centre in Islands :
   Monday to Friday : 09:00 – 18:00
   Closed on public holidays and weekends

Telephone	：	8599 0306 (Tax Collection Unit located in the "Finanças" Building) 8296 9084 (Macao Government Services Centre) 8395 4558 (Macao Government Services Centre in Islands) 8599 5179 (Tax Collection Unit located in the Long Cheng Building)
Tax Enquiry Hotline	：	2833 6886 (24 Hours)
Fax	：	2830 0133
E-mail	：	dsfinfo@dsf.gov.mo
Website	：	www.dsf.gov.mo
Suggestions and Complaints：
E-mail	：	gac@dsf.gov.mo
Telephone	：	2837 1111

Payment of Tax

1. Tax bill
2. Form B – Irregular Revenue – payment slip
3. Form M/R – Return of Deduction from Payment – payment slip

1. Financial Services Bureau’s Tax Collection Unit
   Payment of taxes or specific fees can be made at any of the Tax Collection Unit counters in the Financial Services Bureau (FSB) Building, the Government Services Center in Areia Preta, the Government Services Centre in Islands, and the Long Cheng Building. The following means of payment are accepted:
   1. Cash
      Payment can be made by cash in MOP.
   2. Bank Drafts or Cheques
      The “Direcção dos Serviços de Finanças” should be indicated as the bearer when bank drafts or cheques are used for payment. Please note that the issue date of a cheque should be within three days prior to the date when payment is made over the counter, and that the cheque must be a certified bank cheque if the amount to be paid is equal to or higher than MOP 50,000.00. Cashier order is also accepted for payment.
   3. Electronic Payment
      The bureau accepts various bank cards and mobile payments for the payment of taxes. For details, please refer to the list of electronic payment methods.
2. Mobile App
   FSB Mobile App “Macau Tax” and “My Tax” in “ Macao One Account”.
3. Local Banks that offer Regular Tax Payment Services
   All regular taxes can be paid over the counter of authorized banks or by using the banks’ online or phone banking services within the payment due month as indicated on the tax bill.
4. Automated Teller Machine (ATM)
   All regular taxes can be paid at any JETCO ATMs with JET PAYMENT logo within the payment due month as indicated on the tax bill.
5. By Mail
   Bank drafts or cheques in MOP for payment of tax, together with the relevant tax demand notes, can be sent to “Macao P.O. box No. 3030” by registered mail five days before the last working day of the payment due month as indicated on the tax bill. A self-addressed stamped envelope should also be enclosed for return of payment receipt. Please DO NOT mail cash.

1. For past due payment, an interest on late payment and a penalty corresponding to 3% of the outstanding tax payable amount will be charged. Past due payment can only be made at the Tax Collection Unit counter in the FSB Building.
2. For past due payment over 60 days, the relevant case will be passed to the Coercive Collection Bureau for further handling. All taxes and penalties collected under the coercive collection procedures can only be paid at the Tax Collection Unit counter in the Long Cheng Building, and they must be paid either in the form of cash, cashier order or certified bank cheque.
3. “Return of Deduction from Payment” through Form M/R can only be paid at the Tax Collection Unit counter in the FSB Building, and it must be paid either in the form of cash, cashier order or certified bank cheque.