Frequently asked Questions on theTax Incentives within the Scope of Industrial Policy

  1. Is there a formal application form?

    No, applicants can write up their application forms personally.

  2. Is it necessary that the entrepreneur take care of the formalities in person, at the Macao Economic Services?

    Not necessarily, the duly filled in application may be handed in by another person to the Macao Economic Services, or sent in by mail.

  3. Is it necessary to pay any fees?

    No, it isn’t.

  4. After handing in the application, what are the follow-up phases?

    Essentially, after applicants hand in their fully filled in applications and necessary documents, they must wait for the notification of the results of the evaluation carried out by Macao Economic Services. In the meantime, during the evaluation period, Macao Economic Services may request other information and documents, depending on the case.

  5. What are the cases in which an applicant has to pay attention, concerning the investment plan?

    Generally, the application for the tax incentive must be submitted prior to starting the investment plan (installations, extensions, reorganization or re-conversions).

  6. Under what circumstances can the application be cancelled?

    If the application procedures have been stopped for more than 6 months due to fault attributable to the interested parties, then the relevant application procedures will be cancelled. For example, if there are any insufficiencies or irregularities on the applications for the Tax Incentives within the Scope of Industrial Policy, the applications will be cancelled if there is no response to the above mentioned situations within a period of six months by the applicants.

  7. From where can we obtain the respective legal diplomas?

    The entire text can be downloaded through the Website: http://www.io.gov.mo

  8. What is “C.A.M.-Rev. 1 Section D” ?

    ”C.A.M.-Rev.1 Section D” refers to the “Manufacturing Industries” and the Classification of Economic Activities (CAM), which was approved under Decree-Law No. 55/97 M of the 9th of December and may be downloaded the website: http://www.io.gov.mo

  9. Can the applicant receive all the requested benefits?

    Not necessarily. The authorized department may concede, depending on the cases, in total, or in part, the requested benefits.