New tax code takes effect with electronic notice option

The new tax code is now fully in effect, allowing taxpayers to choose electronic delivery of tax notices through the Macau One Account or “Business & Associations Platform” platforms alongside traditional mail. Electronic notices are considered delivered once viewed, or, if not viewed, they are deemed delivered on the third day after successful transmission. For both mail and electronic notices, if the completion date falls on a non-working day, it is considered delivered on the next working day.