MACAU SAR, CHINA Law and Practice Contributed by: Pedro Cortés and Luís Rôlo, Lektou
Lektou Avenida da Amizade, 555 Landmark Office Tower 23rd Floor Macau SAR Tel: +853 2856 2322 Fax: +853 2858 0991 Email: mail@lektou.com Web: www.lektou.com
1. Digital Economy 1.1 Key Challenges
Consumer Rights and Interests Protection Law, and the contract cannot be altered. However, there is lack of specific legislation on different aspects of the digital market. One of the key legal challenges is the legislation of the third-party electronic payment platform. Elec - tronic payment is already a very commonly used payment method in Macau; however, there is currently a lack in regulations that specifically address issues like the establishment of third- party electronic payment platforms, oversight of cross-border transactions and cybersecurity in the digital market. 1.2 Digital Economy Taxation Except for tobacco and some alcoholic bever - ages, Macau does not tax transactions of goods or services. 1.3 Taxation of Digital Advertising Physical posting of advertising requires licens - ing by the Municipal Affairs Institute and is sub - ject to a licensing fee. The fee itself is subject to stamp duty. However, every fiscal year starting in 2002, the Annual Budget Law has waived this fee and the related stamp duty. Other means of advertising carried out by the advertiser do not require a licence.
The “distance contract”, one of the common figures in the digital economy, is framed by the Consumer Rights and Interests Protection Law (Law No 9/2021). In accordance with this Law, “distance contract” is defined as the con - tract concluded between the consumer and the commercial operator, without the simultaneous physical presence of the two, through the exclu - sive means of distance communication, from the negotiation to the conclusion of the contract, within the remote mode prepared by the trader for the supply of goods or provision of services. Under the Consumer Rights and Interests Pro - tection Law, special obligations are set out for the commercial operator, for instance, before concluding the distance contract, trade-related information, such as the commercial opera - tor’s identification information, the characteris - tics of the goods or services, and the way in which consumer complaints are handled by the commercial operator, should be provided to the consumer in a timely, clear, accurate, and understandable manner. The distance contract must contain all the information required by the
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