On 18 September 2026, the Macau Financial Services Bureau published a formal notice (通告) regarding the collection of the Special Tax Levy (特别税捐). This levy, governed by the Macau Tax Code and specific sectoral legislation, applies to designated entities and activities as defined in the relevant statutes. The notice outlines the assessment basis, payment deadlines, and methods for the current collection cycle. It serves as a mandatory directive for all liable parties to fulfill their statutory obligations within the prescribed timeframe.
Key Takeaways
- Levy Scope: The Special Tax Levy targets specific sectors such as gaming, fuel, and other designated industries. Entities must verify their liability based on the operational criteria set out in the notice.
- Payment Timeline: The notice specifies the due dates for the current period. Late payments attract statutory interest and potential enforcement measures under the Tax Code.
- Administrative Procedures: Taxpayers should consult the DSF portal for detailed calculation guidelines and electronic payment options, including the “PayEasy” system for streamlined processing.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement