The Macanese Office of the Secretary of Economy and Finance Dec. 1 announced tax obligations for December. The announcement includes that: 1) hotels, dance halls, bars, health clubs, steam baths, massage parlors, karaoke bars, and similar establishments file monthly M/7 returns and pay a 5 percent tourism tax on goods and services directly or indirectly provided in the previous month; 2) restaurants are exempt from the 5 percent tourism tax and the monthly M/7 requirement; and 3) individuals and entities selling new motor vehicles must file an M/4 declaration and pay motor vehicle tax within 15 days following the sale. …
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