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Other Macao taxes |
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Tourism Tax |
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Services
provided by accommodation facilities not equivalent to the
standard of hotel, such as tenements, inns and guest houses,
etc. are wholly exempted from tourism tax. |
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Services
by food and drink establishments providing light meals, such
as cafe, bistros, noodles shops and cake shops, etc. are fully
exempted from tourism tax. |
Note:
Services provided by categorised luxurious, first and seconded
class restaurants, and such restaurants located in tourism
units classified as hotels, boarding-houses, tourism complex,
but operating as separate trading units, such as operating
in different trade names, are entirely exempted from tourism
tax for the fiscal year 2012. |
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