Tourism
tax is applicable to the businesses of tourist trade such
as hotels, restaurants, bar or fitness clubs, etc., but excluding
tenements, cafe, bistros, and cake shops, etc. Tourism tax
is charged to the customers at standard rate of 5% on
invoice total with respect to the services rendered. Tax
collected for previous month must be reported accompanying
with tax remittance to the Macao Finance Services Bureau by
end of every month. |
