Year：

Subsidy Programme for Cinematographic and Television Filming in Macao

Application period: 6th of February to 29th of November 2024

  1. Objective

    The Cultural Development Fund (CDF) has launched this Subsidy Programme according to the stipulations of Regulation of Granting Financial Support for Cultural Development Fund to encourage and attract them to set their scenes in Macao. In this manner, local film and TV production enterprises will be exposed to opportunities for engagement in the shooting of film and television productions, thereby enriching the knowledge and experience of local practitioners as well as creating local job opportunities. In addition to promoting the image of the Macao SAR, it will also enhance the city's international reputation and invigorate the synchronisation between cultural creativity and tourism.

  1. Application period

    2.1 
    		 Application will be accepted from 9 a.m. on 6th of February to 5:30 p.m. on 29th of November, 2024. The application period may end early when the budget for this subsidy programme is exhausted, which will be announced on CDF website.

  1. Scope of funding

    3.1 
    		 Excluding animation, any film and TV production to be filmed in Macao that meet the duration outlined below could file one application for different episodes in the same season:
    3.1.1 
    		 TV programmes with a total duration of no less than 225 minutes with scenes set in Macao for no less than 10 minutes.
    3.1.2
    		 Films or documentaries with a duration of no less than 80 minutes with scenes set in Macao for no less than 2 minutes.
    3.1.3
    		 Variety shows with a duration of no less than 30 minutes with scene set in Macao for no less than 5 minutes.
    3.1.4
    		 Music videos (MV) with a duration of no less than 3 minutes with scene set in Macao for no less than 1 minute.
    3.1.5
    		 Advertisements with a duration of no less than 30 seconds with scenes set in Macao for no less than 10 seconds.
    3.2
    		 Foreign film and TV project that shoots in Macao under the guidance of overseas shooting team (in this case the foreign team needs to join the shooting in Macao).

  1. Requirements for funding

    4.1 
    		 In terms of filming:
    4.1.1 
    		 Prior to the application period (beginning from 6th of February, 2024), the proposed project has not commenced filming set in Macao in any sense;
    4.1.2
    		 Duration of shooting in Macao of the proposed project should be no less than 3 days.
    4.1.3
    		 Public screening shall be conducted within funding period with its version in duration and scene set in Macao for no less than the stipulation mentioned in point 3.1.
    4.1.3.1 
    		 The public screening of the films, documentaries, variety shows and TV programmes refer to the distribution/release to theatre chains, TV broadcasts, distribution/release to online film and TV channels, and screenings at film festivals, excluding broadcast on self-media platforms.
    4.1.3.2
    		 Regarding the public broadcast of music videos (MV) and advertisements, it refers to the online media broadcast through website, TV and offline media (such as mall TV or outdoor TV, TV on transportation), with a duration of no less than 5 consecutive days.

  1. Application eligibility and target beneficiary

    5.1 
    		 The applicant should be a filmmaking unit in Macao for “overseas film and television project” (responsible for shooting coordination in Macao and budget execution) and meet the following criteria:
    5.1.1 
    		 Applicant who is an individual entrepreneur (natural person) shall also be a Macao SAR resident. The applicant's enterprise must have been registered in the Financial Services Bureau for tax effect.
    5.1.2
    		 Applicant who is a company entrepreneur (corporate body) shall be constituted in accordance with the laws of Macao SAR. The applicant's enterprise must have been registered in the Financial Services Bureau for tax effect.
    5.1.3
    		 The business in operation shall be relevant to film and TV production (in accordance with the commercial registration information in point 12.1.2 or Industrial Tax Declaration in point 12.1.3).

  1. Type of financial support

    6.1 
    		 Subsidy.

  1. Total budget, subsidised quota cap and maximum subsidy amount of this subsidy programme

    7.1 
    		 Total budget of this subsidy programme: 24 million patacas.
    7.2
    		 Subsidised quota: No cap, but with periodical review, and the number of subsidised projects finally approved will be limited by the aforesaid total budget of this subsidy programme.
    7.3
    		 Subsidy: The subsidised quota will be capped at 40% of the estimated expenditure for filming set in Macao (total amount outlined in points 8.1 and 8.2), with a maximum of 2 million patacas.
    7.4
    		 The subsidy amount will be adjusted according to actual expenditure of filming set in Macao (please refer to point 9 Adjustment of subsidy for details).

  1. Scope of subsidised and non-subsidised expenditure

    8.1 
    		 Expenditures eligible for subsidy and counted towards estimated expenditure include project-related expenses within the funding period:
    8.1.1 
    		 Production expenses (for Macao SAR private entities/ Macao residents as suppliers): Limited to the expenses incurred by the services or products from Macao SAR private entities/Macao residents as suppliers for providing the film and TV production (with filming, acting and post-production conducted in Macao), including members of the camera crew such as film producer, director, production manager, actor and actress, director of photography, gaffer, production designer, costume supervisor, makeup artist, hairstylist, sound mixer, etc., and also the costs of production resources like props, set and costumes, as well as the post-production costs (sound effects, editing, colour correction, CG animation, soundtrack);
    8.1.2
    		 Traffic, travel and transportation expenses (economy class): Limited to the expenses for the round-trip economy class travel to or from Macao (the point of departure or arrival shall be Macao) for the camera crew and their transportation within Macao, as well as the expenses on equipment conveyance;
    8.1.3
    		 Lease expenses for venues, offices and other immovable properties: Limited to the rental of local filming venue arising from the project's shooting in Macao.
    8.1.4
    		 Rental expenses for equipment and other movable properties: Limited to the rental of equipment arising from the project's shooting in Macao, i.e. equipment for photography, lighting and sound recording, power generator, tracks.
    8.1.5
    		 Accommodation expenses (regular/ standard room): Limited to the accommodation costs for personnel directly involved in filming, acting and post-production staying in Macao with the license of establishments of hotel industry (regular/ standard room).
    8.2
    		 Project expenditures not eligible for subsidy but counted towards estimated expenditure include:
    8.2.1 
    		 Production expenses (for non-Macao SAR private entities/non-Macao residents as suppliers): Expenses incurred by the services or products of film and television production (i.e. filming, acting and post-production conducted in Macao) provided by non-Macao SAR private entities/ non-Macao residents.
    8.2.2
    		 Traffic, travel and transportation expenses (non-economy class): expenses for the round-trip non-economy class travel to or from Macao (the point of departure or arrival shall be Macao) for the camera crew.
    8.2.3
    		 Accommodation expenses (non-regular/non-standard room): Accommodation costs for personnel directly involved in filming, acting and post-production staying in Macao with the license of establishments of hotel industry (non-regular/non-standard room).
    8.2.4
    		 Insurance expenses: Insurance expenses arising from filming in Macao.
    8.2.5
    		 Other expenses: Mere costs of meals arising from filming in Macau, the purchase or maintenance of equipment arising from filming in Macau, and the implementation of agreed procedures arising from filming in Macau.
    8.3
    		 Expenses indicated in point 8.1 and point 8.2 can be considered as estimated expenditures for filming set in Macao, while other expenses, including the cost of services or products provided by the applicant, are excluded from the estimated expenditures.

  1. Adjustment of subsidy

    9.1 
    		 If the actual expenditure of the subsidised project, for filming set in Macao, at the time of conclusion is lower than the estimated expenditure, the amount of subsidy granted will be reduced on a pro rata basis as follows: [(estimated expenditure-actual expenditure)/estimated expenditure].

  1. Funding period

    10.1 
    		 The funding period lasts 36 months, with the date count either starting from the next day after confirming the submission of the application online at the earliest, or from the first day in the following month after signing the agreement at the latest. The definite date should be designated under the negotiation of the Fund and the beneficiary.
    10.2
    		 Upon prior application by the beneficiary with rational justification during the funding period, the Administrative Council of the Fund may grant one or multiple extensions on the funding period, provided that the aggregate extended period shall not exceed half of the original funding period.

  1. Guarantee

    11.1 
    		 Should the applicant be a company entrepreneur (corporate body), the leading shareholders needs to present a credit guarantee to guarantee the applicant's debt stemming from restoration or restitution of subsidy (for instance, withdrawal of subsidy, or the actual expenditure of the project is lower than the estimated expenditure).
    11.2
    		 Both the beneficiary and guarantor shall sign the promissory note and declaration of responsibility for the project.

  1. Application

    12.1 
    		 Applicant should log in to CDF's online application system with a physical user account of Macao Public Service One Account (“Macao One Account”), fill out an application form and upload the following documents:
    12.1.1   
    		 Identity document of the legal representative of the applicant;
    12.1.2
    		 Commercial Registration Certificate, if available;
    12.1.3
    		 Copy of Industrial Tax Declaration (M/1 Form) or Activity Initiation Declaration issued by the Financial Services Bureau;
    12.1.4
    		 Supporting documents issued by the Financial Services Bureau proving that the applicant has no outstanding debt to the Macao SAR for any unsettled contribution, tax or other payables;
    12.1.5
    		 Applicant's most recent Business Tax – Tax Demand Note (M/8);
    12.1.6
    		 Supporting documents for contributions to the Social Security Fund (an applicant not subject to any contribution obligation shall upload a declaration of no obligation);
    12.1.7
    		 Profit and loss statement of the enterprise in the recent two years;
    12.1.8
    		 Content introduction of the film and TV production, such as the synopsis;
    12.1.9
    		 Cooperation agreement signed by the applicant and the visiting camera crew or the authorization document of the visiting camera crew (the agreement or the authorization document must substantiate that the applicant is responsible for coordinating the filming tasks in Macao and budget enforcement);
    12.1.10
    		 Detailed proposal of the project in application (specifying the shooting plan in Macao, which includes information such as shooting spots, i.e. set and time, broadcasting channels as well as the applicant's duties);
    12.1.11
    		 Financial budget of the proposed project (in accordance with the format required by the Fund);
    12.1.12
    		 Experience in film and TV production of the applicant and visiting camera crew shooting, including the record, screening and distribution result of the film and TV works that they have participated in, introduction of the crew, the achievements and awards, etc.;
    12.1.13
    		 Other documents conducive to the approval of the application, such as cooperation agreement and quotation of the estimated expenditure, etc.
    12.2
    		 Applicant needs to ensure the accuracy of the information submitted and the uploaded documents, and pre-fill the information of the physical materials to be submitted due to the impossibility of electronic submission. The information cannot be changed once the submission of the application is confirmed online.
    12.3
    		 Before the closing date of the application (5:30pm on 29th of November, 2024), applicants must visit the Fund personally to submit the physical materials which their written descriptions have been submitted online in advance as mentioned in point 12.2. The Fund does not accept any application documents or materials that are not pre-filled in the online system.
    12.4
    		 Language used in the application: Chinese, Portuguese or English.
    12.5
    		 Rules and notes on application:
    12.5.1  
    		 Applicant may give consent to the Fund for access the Commercial Registration Certificate and debt-free declaration mentioned in point 12.1.2 and point 12.1.4 respectively in order to waive the submission of relevant documents.
    12.5.2
    		 The Fund may require the applicant to present original documents, provide elaboration and submit documents, reports or information deemed indispensable for composing the application package.
    12.5.3
    		 Applicant needs to ensure the accuracy of information submitted and the uploaded documents. Upon submission, any change to the documents and information submitted will not be accepted unless otherwise notified by the Fund.
    12.5.4
    		 Applicant shall not make false declaration, provide false information or use other unlawful means to obtain the subsidy.
    12.5.5
    		 Written notification shall be made to the Fund immediately if the applicant decides to withdraw the application, and the application shall be considered terminated forthwith.
    12.5.6
    		 All documents received by the Fund for this programme will not be returned.

  1. Preliminary analysis

    13.1 
    		 Preliminary analysis will be conducted based on the application package for verification of the candidate's qualification, the completeness of documents submitted according to point 12, and the eligibility of application for granting the subsidy (requirements outlined in point 3 Scope of funding, 4 Requirements for funding and 5 Application eligibility and target beneficiary).
    13.2
    		 Should the application package not meet the requirements outlined in the previous point, the Fund may require the applicant to submit supplementary documents, limited to those outlined in points 12.1.1 to 12.1.7 only, within 5 days.
    13.3
    		 Should the application not meet the requisites of granting the subsidy, or the applicant not provide supplementary documents within the timeframe outlined in the previous point, or the supplementary documents provided still not meet the requirements, the Administrative Council of the Fund shall then reject the application.
    13.4
    		 Should any of the following circumstances occur after the preliminary analysis, the FDC could reject the application and not proceed to the review process:
    13.4.1   
    		 The proposed project is inconsistent with the purposes of the Fund;
    13.4.2
    		 The proposed project does not fall within the scope of funding under point 3;
    13.4.3
    		 The proposed project does not meet the requirements for funding under point 4;
    13.4.4
    		 The applicant does not fall within the eligibility criteria and target beneficiary as mentioned in point 5;
    13.4.5
    		 The application documents do not comply with the application requirements referred to in point 12;
    13.4.6
    		 The applicant has pending subsidy to be repaid, returned or refunded in other funded projects of the Fund;
    13.4.7
    		 The applicant is on the Fund's rejection list of subsidy;
    13.4.8
    		 The application falls within the scope of subsidy programmes announced by other autonomous funds/ public entities in Macao;
    13.4.9
    		 The applicant applies for the same project repeatedly;
    13.4.10
    		 The films or TV programmes under the proposed project is categorised as erotic film according to Law No. 10/78/M of 8 July (Measures for the sale, display and exhibition of pornographic and obscene material in local district), or is classified as pornographic film overseas;
    13.4.11
    		 The proposed project contains content endangering national security, or contrary to public order or good morals.
    13.5
    		 Should there be no objection to the application, the Administrative Council of the Fund will send the application package to the Activity and Project Assessment Committee for review.

  1. Review

    14.1 
    		 Three to seven experts from the expert list of the film and TV, academics and commercial sectors will be invited to be the members of the Activity and Project Assessment Committee by the chairperson of the Administrative Council according to the nature of the project that needs to be reviewed.
    14.2
    		 Meeting of the Activity and Project Assessment Committee could only be held when more than half of the total number of members is present, and minutes need to be taken with the record of review results and important matters in the meeting.
    14.3
    		 The representative of the applicant shall attend the review meeting to introduce the content of the proposed project and answer the questions raised by the review panel. If the applicant cannot attend the meeting due to a rational justification, a document review will be conducted based on the submitted documents, or the application will be considered abstained.
    14.4
    		 The Activity and Project Assessment Committee will rate according to the following assessment criteria:
    14.4.1  
    		 The promotional effect of the project on Macao's image (25%);
    14.4.2
    		 The level of recognition of the production scale and broadcast channels of the film and TV production (25%);
    14.4.3
    		 The participation rate of local film and TV sector (25%);
    14.4.4
    		 The management ability of the applicant, the professionalism and technical capability of the major crew, as well as the relevant experiences (25%).
    14.5
    		 If the visiting camera crew is an entity legally established in a foreign country, extra points, up to 10 points, may be granted to the proposed project.
    14.6
    		 An application will be considered passed with a score of no less than 60.
    14.7
    		 A decision will be made by the granting entity after fully considering the following opinions and records:
    14.7.1  
    		 Opinions of the Activity and Project Assessment Committee;
    14.7.2
    		 The applicant's record of implementation and reimbursement of the subsidised activities and projects, if any.
    14.8
    		 The amount of the approved subsidy depends on the budget scale and assessment score of the proposed project.
    14.9
    		 Due to budgetary constraints, the granting entity may decide not to approve subsidy for a proposed activity/project.

  1. Agreement

    15.1 
    		 An agreement containing the content of the grant decision must be signed between the Fund and the beneficiary.
    15.2
    		 Consequences of failure to sign the Agreement: If the beneficiary fails to sign the Agreement on the date, at the time and at the place specified by the Fund, the approval shall become invalid, unless the failure is due to force majeure or for reasons which, in the opinion of the Administrative Committee of the Fund, are not attributable to the beneficiary.

  1. Changes to project content

    16.1 
    		 Forasmuch as the changes do not involve deviation from the core of the project, for example, changes in the plan of creation including filming techniques, script content (not involving changes in the “synopsis”), non-key members, etc., the beneficiary can make flexible adjustments according to the actual situation, and provide explanation when submitting the report.
    16.2
    		 Should the change of the project content involve the following circumstances, the beneficiary must submit an application for prior approval by the Fund:
    16.2.1  
    		 More than 50% of change in the filming spots and scenes in Macao;
    16.2.2
    		 Change of broadcast channels;
    16.2.3
    		 Changes in shareholders of the beneficiary, key members of the project team;
    16.2.4
    		 Other changes that involve the core of the project.
    16.3
    		 The Fund does not accept changes to the type of film.

  1. Submission of progress report, summary report and report on the implementation of agreed procedures

    17.1 
    		 The beneficiary must inform the Fund in writing of the certified public accountants, accounting firms, and accountants who can provide accounting and taxation services for the project within 60 days from the day after signing the agreement and submitting the relevant Engagement Letter.
    17.2
    		 The beneficiary is required to submit the following reports on time and in the specified format during the funding period:
    17.2.1 
    		 Beneficiary must submit a project progress report to the Fund by the last day of the following month every 12 months;
    17.2.2
    		 The beneficiary must submit to the Fund the summary report within 30 days after completion of the project, followed by the report on the implementation of agreed procedures within 90 days (the beneficiary shall, at its own expense, engage a certified public accountant (practising), a firm of accountants, an accountant who can provide accounting and taxation services, an accounting firm who can provide accounting and taxation services, and perform the agreed procedures for the income, expenditure and financial situation of the subsidised project).
    17.2.2.1 
    		 For projects for which the subsidy amounts to 1 million patacas or more: The beneficiary must upload the summary report and the report on the implementation of agreed procedures in electronic form according to the performance requirements on the System for Declaring the Final Report of the Benefited Activity or Project of the Public Assets Supervision and Administration Bureau (DSGAP).
    17.2.2.2
    		 For projects for which the subsidy amounts to no more than 1 million patacas: The beneficiary must submit the summary report and the report on the implementation of agreed procedures to the Fund according to the performance requirements.
    17.3
    		 The format of the Engagement Letter referred to in point 17.1 and the report on the implementation of agreed procedures referred to in point 17.2.2 must comply with the “Instructions for the Inspection of Subsidised Activities or Projects” (No.001/GPSAP/AF/2023) issued by DSGAP.
    17.4
    		 Supporting documents attached to the report: When submitting the project progress report and summary report, the beneficiary is required to attach supporting documents, including but not limited to the following:
    Documentary proof
    - A list of all the members of the production crews filming in Macao;
    - Photo records during filming (no less than 6 relevant photos, with the description of date, time and location);
    - Public screening information and relevant proof of sales channels (including screenshots of online sales platforms or distribution/ screening channels of film and television websites);
    - Proof of screening efficacy (including proof of box office statistics; if the screening takes place on film and television website or online broadcasting platforms, proofs such as clicks and traffics must be provided);
    - Media coverage.
    17.5
    		 Application for delay in report submission: If the report cannot be submitted within the period specified in point 17.2 due to force majeure or other reasons not attributable to the beneficiary, the beneficiary shall notify the Fund within 7 working days from the date of occurrence of the relevant fact.
    17.6
    		 In the aforementioned cases, subject to the approval of the Administrative Council of the Fund, the period for submitting the report shall be within 30 days from the day following the disappearance of the abovementioned reasons, without prejudice to the application of the following provisions.
    17.7
    		 In exceptional and justified cases, the Administrative Council of the Fund may approve one extension of period, as mentioned in point 17.2, but not exceeding 90 days.
    17.8
    		 Should the Fund deem the documents unclear, the beneficiary will have to submit supplementary documents for explanation within the period specified by the Fund. If the supplementary documents are not submitted before the due date, the Fund will continue to process based on the existing documents.

  1. Recognition of expenditure

    18.1 
    		 Purposes and mandatory nature of expenditure recognition: To ascertain that the actual expenditure incurred by the beneficiary in respect of the subsidised activities and projects abides by the permissible scope as set out in this Regulation, the expenditure shall be recognised by the Fund.
    18.2
    		 Method of recognition: Proceed in the form of reimbursement through the submission of the report on the implementation of the agreed procedures by the beneficiary. The beneficiary shall keep receipts for inspection by the Fund, if necessary, in accordance with point 21.1.9.
    18.3
    		 Requirements on receipts:
    18.3.1 
    		 Expenditures payable to a company or organisation: Relevant proof of expenditure, such as invoices or receipts issued by the company or organisation bearing the names of the buyer and the seller, name of the product or service, date of issue, voucher number, amount, and contact information of the seller, e.g. address, phone number, email address, etc., or the beneficiary shall indicate the above contact details of the company or organisation concerned. In the case of leased property, the invoice or receipt should also contain the property's address in addition to the above information.
    18.3.2
    		 Expenditures payable to a natural person: Relevant proof of expenditure, such as receipts issued by natural persons (with the names of the buyer and seller, name of the product or service, date of issue, voucher number, amount and contact information of the seller, e.g. address, telephone number, email address, etc., or the beneficiary shall indicate the above contact details), M/7-Professional Tax Form (containing the name of the customer and the issuer, service name, issuer's tax ID number, date of issue, voucher number, and the business activity and amount as set out in the Table of the Professional Tax Regulation).
    18.3.3
    		 Other requirements for receipt:
    18.3.3.1  
    		 When the expense amount on the receipt involves a discount, the actual payment amount shall be stated;
    18.3.3.2
    		 For transactions involve currencies other than Pataca (MOP), the beneficiary needs to specify the currency and its exchange rate with MOP;
    18.3.3.3
    		 If the information on the receipt is incomplete, the beneficiary must provide a written explanation with their signature and the date of signing on the relevant document;
    18.3.3.4
    		 If an amendment of information on the receipt is needed, the relevant product or service provider shall amend according to the fact, and stamp on the amended area for verification;
    18.3.3.5
    		 If the transaction involves “transactions with related parties”, as referred to in point 19 below, the beneficiary should make a note on the receipt and provide the contact information of the relevant transaction party.

  1. Transactions with related parties

    19.1 
    		 When the applicant intends to purchase goods or services from suppliers that fall under any of the following circumstances, the name of the transaction party, the relationship with the applicant, and the content of the expected transaction must be disclosed in advance in the application documents:
    19.1.1 
    		 The applicant (an individual entrepreneur (natural person)) is a shareholder of the supplier, or a member of the supplier's administrative body.
    19.1.2
    		 The spouse/parent/child of the applicant (an individual entrepreneur (natural person)) is the supplier, a shareholder of the supplier, or a member of the supplier's administrative body.
    19.1.3
    		 The shareholder, member of the administrative body of the applicant (an individual entrepreneur (natural person)) and the spouse/parents/children of both of the above is the supplier, a shareholder of the supplier, or a member of the administrative body of the supplier.
    19.1.4
    		 The applicant (an individual entrepreneur (natural person)) is a shareholder of the supplier.
    19.2
    		 For the related party transactions mentioned in the preceding point, the applicant must state in the summary report and provide the contact information of the trading parties if the applicant is provided with an expenditure totaling 100,000 patacas or more for services or goods by the same supplier, whether or not the subsidy from the Fund is used.
    19.3
    		 In the event of the circumstance to be stated as mentioned in the preceding point and the subsidy from the Fund is used to pay the expenditure incurred by the related supplier as mentioned in point 19.1, the beneficiary must provide supporting documents to prove that additional quotations have been made in advance to at least two other suppliers with no affiliation with the applicant (i.e. suppliers other than those mentioned in point 19.1), and that the Fund will use the lowest price quote as the upper limit for expenditure in case of the failure to submit the relevant proof will result in the expenditure not being reimbursed from the Fund.

  1. Subsidy distribution methods

    20.1 
    		 Subsidy will be distributed according to the following proportion:
      First
    payment    		 Last payment (upon approving
    summary report)
    Subsidy distribution proportion 80% 20%

  1. Beneficiary obligations

    21.1 
    		 Beneficiary must fulfil the following obligations:
    21.1.1   
    		 Provide truthful information and make declarations;
    21.1.2
    		 Use the subsidy for the purposes specified in the grant decision;
    21.1.3
    		 Plan and organise subsidised activities or projects prudently and rationally;
    21.1.4
    		 Submit the reports indicated in point 17 on time;
    21.1.5
    		 Accept and comply with the Fund in monitoring the use of subsidy, including the inspection of related income and expenditure and financial status;
    21.1.6
    		 Apply to the relevant department (including that in the Macao SAR and other cities) on its own and obtain all permits and licenses needed for the project;
    21.1.7
    		 Return subsidy in accordance with point 23.3.1;
    21.1.8
    		 Return unused subsidy with specific purpose;
    21.1.9
    		 Retain original proof of income and expenditure of the subsidised activity/project intact for at least 5 years;
    21.1.10
    		 Open a dedicated account for deposit of project subsidy. Beneficiary can deposit the income of the project and their own funds into this account, however, it is necessary to ensure that all unused subsidy is deposited in this account. If the unused subsidy is deposited into other accounts for operation-related reasons, the beneficiary needs to provide relevant supporting documents;
    21.1.11
    		 Cooperate proactively with the monitoring work, training or promotional campaigns of the Fund on the project, and agree that the Fund has the right to keep account of the whole process of the project through word, filming, photographing and recording in other forms;
    21.1.12
    		 List the wordings “Funded by Macao SAR Cultural Development Fund” or “Funding Unit: Macao SAR Cultural Development Fund” in the film and TV production and any promotional campaigns, press releases and promotional materials related to the project;
    21.1.13
    		 Agree that after signing the agreement, the basic information and results of the subsidised project will be published on the website of the Fund and public documents for promoting the implementation of policies;
    21.1.14
    		 Ensure that the content of the subsidised project and the project implementation procedures are not in violation of legal provisions, and ensure the legality of the project results and the production process, including the tools used, measures taken, and information obtained;
    21.1.15
    		 Comply with the terms stipulated in the signed agreement with the Fund;
    21.1.16
    		 Comply with the guidelines for monitoring issued by the Fund and DSGAP;
    21.1.17
    		 Comply with the Administrative Regulation No. 18/2022 “Public Financial Aid System of the Macao Special Administrative Region”; No. 5/2023 “Regulations on Funds Granted by the Cultural Development Fund”, approved by the Secretary for Social Affairs and Culture, other applicable laws and regulations and the provisions of this Regulation.
    21.2
    		 Projects subsidised by the Fund shall not receive financial support from other public departments or public entities in Macao.

  1. Termination of operation or failure to complete activities and projects

    22.1 
    		 In case of any of the following, the Fund may approve the beneficiary's application for termination of the implementation of the activity/project during the funding period:
    22.1.1 
    		 It is expected that the activity/project cannot be completed during the funding period due to force majeure or reasons confirmed by the Fund that are not attributable to the beneficiary;
    22.1.2
    		 The beneficiary undertakes to return in full the subsidy it has collected.
    22.2
    		 If the application referred to in point 22.1 is not approved, and the beneficiary does not continue to implement the relevant activities and projects, the Fund shall withdraw the subsidy.
    22.3
    		 In the case mentioned in point 22.1.1, the beneficiary shall submit a summary report within the period specified by the Fund for the purpose of the closure process.
    22.4
    		 In the case mentioned in point 22.1.2, the beneficiary shall, within 30 days from the date of receipt of the notification on approval of the application, return in full the subsidy it has collected, otherwise, the Fund will make a compulsory withdrawal and reject all subsidy applications made by the beneficiary within two years from the date of expiration of the return period.
    22.5
    		 If the beneficiary fails to complete the activity/project due to force majeure or reasons confirmed by the Fund that are not attributable to the beneficiary at the end of the funding period, the Fund shall proceed to the closure procedure. If the reason is not approved by the Fund, the subsidy shall be withdrawn.

  1. Withdrawal of subsidy

    23.1 
    		 Circumstances leading to compulsory withdrawal of subsidy by the Fund:
    23.1.1 
    		 Beneficiary makes false statements, provides false information or uses other illegal means to obtain subsidy;
    23.1.2
    		 Beneficiary uses the subsidy for purposes other than those specified in the grant decision;
    23.1.3
    		 Beneficiary violates the obligations of prudent, reasonable planning and organisation on the subsidised activity or project, leading to serious risks or damages to the parties taking part in the activity or project or the public interest, especially public safety or social order;
    23.1.4
    		 Beneficiary's activity involves acts that endanger national security, or violate public order or good morals;
    23.1.5
    		 Beneficiary or their activity or project no longer meets the scope of funding in point 3, requirements for funding in point 4, application eligibility and target beneficiary in point 5, or that an inappropriate incident has not been rectified within the period specified by the Fund;
    23.1.6
    		 Other circumstances requiring withdrawal of subsidy as provided in this Regulation.
    23.2
    		 Circumstances leading to possible withdrawal of subsidy by the Fund:
    23.2.1 
    		 The result of the project progress review shows a deviation from the core.
    23.2.2
    		 The application for changes referred to in point 16.2 is not approved, however, the beneficiary continues to implement the changed content.
    23.2.3
    		 Violation of other provisions of this Regulation.
    23.3
    		 Consequences of withdrawal of subsidy:
    23.3.1 
    		 The beneficiary must return the subsidy in full within 30 days from the date of receiving the relevant notification.
    23.3.2
    		 The Fund will not accept any subsidy application submitted by the beneficiary within two years from the date the notification of the consequences of withdrawal of subsidy is issued.
    23.4
    		 Consequences of failure to return the subsidy mentioned above:
    23.4.1 
    		 If the beneficiary fails to return the arrears of the granted subsidy within the specified period without well-grounded reasons in writing, the Tax Enforcement Office of the Financial Services Bureau will make a compulsory withdrawal.

  1. Consequence of late submission of reports — Subsidy deductions

    24.1 
    		 If a beneficiary is late in submitting reports, the Fund may make the following deductions from the subsidy:
    Scenarios Subsidy deductions
    Submission of a project progress report, summary report or report on the implementation of agreed procedures beyond the deadline (unless an extended period is approved) 1. If a report is not submitted within the timeframe referred to in point 17.2, one violation will be recorded.
    2. Depending on the frequency of occurrences, the subsidy for the project shall be deducted according to the corresponding percentages:
    -   1st overdue: deducting 5%
    -   2nd overdue: deducting 10%
    -   3rd overdue or more: deducting 15%
    3. The above subsidy deduction is cumulative with point 9 (Adjustment of subsidy): the amount of subsidy after deduction = actual subsidy*(1-A)*(1-B), with A and B representing subsidy deduction and adjustment ratio respectively.
    Notes:
    A refers to the subsidy adjustment ratio mentioned in point 9;
    B refers to the subsidy deduction percentage due to late report submission.

  1. Others

    25.1 
    		 The Fund only provides subsidy for the subsidised project and does not participate in any commercial activities or business decisions of the beneficiary. All decisions, activities, statements, etc. made by the beneficiary in relation to the project or otherwise do not represent the stance of the Fund.
    25.2
    		 The beneficiary must abide by the laws of the Macao SAR, mainland China and other countries and regions. If any activities or decisions made by the beneficiary lead to civil, criminal or administrative liabilities in violation of the laws of the Macao SAR, mainland China or other countries and regions, the beneficiary shall assume their own responsibilities.
    25.3
    		 The beneficiary shall apply to relevant departments (including the Macao SAR and overseas) and obtain types of licenses and permits necessary for the project;
    25.4
    		 By participating in this programme, the applicants are deemed to have read, understood and agreed to abide by all terms and conditions of this Regulation without objection.
    25.5
    		 Matters not mentioned in this Regulation will be regulated by the current laws and regulations applicable to the Macao Special Administrative Region, especially the Administrative Regulation No. 40/2021 “Organisation and Operation of the Cultural Development Fund”, the Administrative Regulation No. 18/2022 “Public Financial Aid System of the Macao Special Administrative Region”, No. 5/2023 “Regulations on Funds Granted by the Cultural Development Fund”, approved by the Secretary for Social Affairs and Culture, and other relevant regulations on the subsidy of Cultural Development Fund.
    25.6
    		 The Fund has the final right of interpretation and decision on this Regulation.
    25.7
    		 For enquiries:
    Tel: 2850 1000
    Fax: 2850 1010
    Email: dgaf@fdc.gov.mo

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