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Macau SAR: Macau’s tax settings upgrade

10 January 2025 by Riquito Advogados - Macau SAR

After the establishment of the Macau Special Administrative Region (SAR) in 1999, much debate arose in Macau's courts, particularly regarding the statute of limitations for tax claims and the subsidiary liability of administrators for corporate tax debts. This debate focused on whether the provisions of the 1950 Tax Enforcement Code remained temporarily in force within Macau SAR’s legal framework or if were repealed under the Basic Law, as no Tax Code or General Tax Law has been approved in Macau since its establishment.