Year：

Subsidy Programme for Cinematographic and Television Filming in Macao

  • Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (1)

    Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (1)

  • Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (2)

    Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (2)

  • Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (3)

    Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (3)

  • Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (4)

    Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (4)

  • Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (5)

    Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (5)

  • Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (6)

    Subsidy Programme for Cinematographic and Television Filming in Macao 2025 (6)

  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 non-local shooting teams to set their scenes in Macao. In this manner, local film and television 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 
    		 The application period is divided into four rounds. After each round closes, CDF will review all applications submitted during that period uniformly. There is no quota limit per round, however, the application period may end early when the budget of this Subsidy Programme is exhausted, which will be announced on the CDF website. The application rounds are as follows:
     
    Round 1 9:00 a.m. on 28th February to 12:00 p.m. on 31st March 2025
    Round 2 0:00 a.m. on 1st April to 12:00 p.m. on 30th June 2025
    Round 3 0:00 a.m. on 1st July to 12:00 p.m. on 31st August 2025
    Round 4 0:00 a.m. on 1st September to 5:30 p.m. on 28th November 2025

  1. Scope of funding

    3.1 
    		 Excluding animation, any film and TV production to be filmed in Macao that meets 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 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 (single episode)/documentaries (single episode) with a duration of no less than 30 minutes with scenes set in Macao for no less than 5 minutes. If the project comprises multiple episodes, each episode shall meet the minimum 30-minute duration requirement and include no less than 5 minutes of scenes set in Macao.
    3.1.4
    		 Music videos (MV) with a duration of no less than 3 minutes with scenes 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
    		 Non-local film and TV project that shoots in Macao under the guidance of non-local shooting team (in this case the non-local team needs to join the shooting in Macao).

  1. Requirements for funding

    4.1 
    		 In terms of filming:
    4.1.1 
    		 Prior to the official submission date of the application, the proposed project has not commenced any filming in Macao.
    4.1.2
    		 Duration of shooting in Macao of the proposed project should be no less than 3 days.
    4.1.3
    		 Public release shall be conducted within funding period with its version in duration and scenes set in Macao for no less than the stipulation mentioned in point 3.1.
    4.1.3.1 
    		 The public screening of the TV programmes, films, variety shows and documentaries 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, 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 “non-local film and TV 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 the 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: 30 million patacas.
    7.2
    		 Subsidised quota: No cap, reviewed on a per-round basis. However the number of subsidised projects finally approved will be limited by the aforesaid total budget of this Subsidy Programme.
    7.3
    		 Subsidy: The subsidy granted is capped at 30%-40% of the estimated expenditure for filming conducted in Macao (total amount outlined in points 8.1 and 8.2), which is related to the assessment score obtained and will not exceed the maximum amount listed below.
    Types of film and TV works Maximum subsidy amount
    (MOP)
    TV programmes, films, variety shows/ documentaries 2,000,000
    Music videos (MV), advertisements 500,000
    7.4
    		 The actual 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 expenditures

    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 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: Limited to the expenses for the round-trip economy class travel to or from Macao (generally requiring Macao as the origin or destination. For non-economy-class travel, if a reference economy-class price for the same itinerary is available, e.g., the economy-class fare for the same flight at the same time displayed on the airline’s official website, the subsidy will be calculated based on the economy-class fare, with the difference borne by the applicant) 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 non-recurring expenses arising from the project’s shooting in Macao, such as the rental of local filming venues and temporary studios. Sublease requires legally compliant documentation.
    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 TV production (i.e. filming, acting and post-production conducted in Macao) provided by non-Macao SAR private entities/ non-Macao residents.
    8.2.2
    		 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).
    8.2.3
    		 Insurance expenses: Insurance expenses arising from filming in Macao.
    8.2.4
    		 Other expenses: Mere costs of meals arising from filming in Macao, the purchase or maintenance of equipment arising from filming in Macao, and the implementation of agreed procedures arising from filming in Macao.
    8.3
    		 Expenses indicated in points 8.1 and 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 CDF and the beneficiary.
    10.2
    		 The beneficiary shall complete the subsidised project within the funding period.
    10.3
    		 Upon prior application by the beneficiary with rational justification during the funding period, the Administrative Council of CDF 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 beneficiary’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
    		 The beneficiary shall provide a guarantee by signing a promissory note equivalent to the subsidy amount and a declaration of responsibility, along with a guarantor. The relevant signatures shall be verified on-site.

  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 (for Hong Kong/Macao ID card holders, front and back copies are required).
    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 (preferably using the format specified by CDF).
    12.1.8
    		 Cooperation agreement signed by the applicant and the visiting camera crew or the authorisation document of the visiting camera crew (the agreement or the authorisation document shall indicate that the applicant is responsible for coordinating the filming tasks in Macao and budget enforcement).
    12.1.9
    		 Content introduction of the film and TV production, such as the synopsis.
    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 (preferably using the format specified by CDF).
    12.1.12
    		 Experience in film and TV production of the applicant and visiting camera crew, 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, if any, such as cooperation agreement and quotation of the estimated expenditure, and any declaration documents for related-party transactions under point 19.5.
    12.2
    		 Applicant needs to ensure the accuracy of the information submitted and the uploaded documents. The information cannot be changed once the submission of the application is confirmed online.
    12.3
    		 Language used in the application: Chinese, Portuguese or English.
    12.4
    		 Rules and notes on application:
    12.4.1  
    		 Applicant may give consent to CDF 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.
    12.4.2
    		 CDF may require the applicant to present original documents, provide elaboration and submit documents, reports or information deemed indispensable for composing the application package.
    12.4.3
    		 Upon submission, any change to the documents and information submitted will not be accepted unless otherwise notified by CDF.
    12.4.4
    		 Applicant shall not make false declaration, provide false information or use other unlawful means to obtain the subsidy.
    12.4.5
    		 Written notification shall be made to CDF immediately if the applicant decides to withdraw the application, and the application shall be considered terminated forthwith.
    12.4.6
    		 All documents received by CDF for this Programme will not be returned.

  1. Preliminary analysis

    13.1
    		 Preliminary analysis will be conducted based on the application package, should any of the following circumstances occur, CDF will reject the application and not proceed to the review process:
    13.1.1   
    		 The proposed project is inconsistent with the purposes of CDF.
    13.1.2
    		 The proposed project does not meet the objective under point 1.
    13.1.3
    		 The proposed project does not fall within the scope of funding under point 3.
    13.1.4
    		 The proposed project does not meet the requirements for funding under point 4.
    13.1.5
    		 The applicant does not fall within the eligibility criteria and target beneficiary as mentioned in point 5.
    13.1.6
    		 The application documents do not comply with the application requirements referred to in point 12.
    13.1.7
    		 The applicant has pending subsidy to be repaid, returned or refunded in other funded projects of CDF.
    13.1.8
    		 The applicant is on the rejection list of subsidy of CDF.
    13.1.9
    		 The application falls within the scope of subsidy programmes announced by other autonomous funds/public entities in Macao.
    13.1.10
    		 The applicant applies for the same project repeatedly.
    13.1.11
    		 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 outside Macao.
    13.1.12
    		 The proposed project contains inappropriate elements, such as indecency, violence, pornography, obscenity, gambling, foul language, defamation, or infringement of the rights of others.
    13.1.13
    		 The proposed project contains content endangering national security, or contrary to public order or good morals.
    13.1.14
    		 The proposed project involves damage to the image and reputation of the Macao SAR Government or CDF.
    13.1.15
    		 The proposed project negatively impacts the image of the Macao SAR.
    13.1.16
    		 The applicant fails to submit the supplementary documents within the specified period, or the supplementary documents are non-compliant, without prejudice to point 13.2.
    13.2
    		 If the documents outlined in points 12.1.1 to 12.1.8 are not submitted or non-compliant, CDF may require the applicant to submit the relevant documents within 5 days.
    13.3
    		 Should there be no objection to the application, the Administrative Council of CDF will send the application package to the Activity and Project Assessment Committee for review.

  1. Review and grant decision

    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 each 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 (20%).
    14.4.2
    		 The level of recognition of the production scale and broadcast channels of the film and TV production (20%).
    14.4.3
    		 The participation rate of local film and TV sector (20%).
    14.4.4
    		 Budget rationality (20%).
    14.4.5
    		 The management and execution abilities of the applicant, the professionalism and technical capability of the major crew, as well as the relevant experiences (20%).
    14.5
    		 If the visiting camera crew is an entity legally established in a foreign country (particularly from the Belt and Road and Portuguese-speaking countries and regions), 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
    		 Opinions of the Trustee Committee (if applicable).
    14.7.3
    		 The applicant’s record of implementation and reimbursement of the subsidised activities and projects in the recent 3 years (including records of written warning or withdrawal of subsidy), if any.
    14.8
    		 The Administrative Council of CDF may request the applicant to adjust the content of the proposed project within a specified period based on its own review or opinions from the Activity and Project Assessment Committee and the Trustee Committee.
    14.9
    		 The amount of the approved subsidy depends on the budget scale and assessment score of the proposed project.
    14.10
    		 The Administrative Council of CDF may decide not to approve subsidy under the following circumstances:
    14.10.1
    		 The proposed project fails to pass the review.
    14.10.2
    		 The applicant violates the provisions of point 14.8.
    14.10.3
    		 The budget of this Subsidy Programme is exhausted.
    14.10.4
    		 It is subsequently discovered that the proposed project falls within the circumstances referred to in point 13.1.

  1. Agreement

    15.1 
    		 An agreement containing the content of the grant decision must be signed between CDF and the beneficiary.
    15.2
    		 Consequences of failure to sign the Agreement: If the beneficiary fails to sign the Agreement during the period (generally within 30 days of notification), at the time and at the place specified by CDF, the approval shall become invalid, unless the failure is due to force majeure or for reasons which, in the opinion of the Administrative Council of CDF, 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 CDF:
    16.2.1  
    		 Reducing or changing more than 50% of the filming spots and scenes in Macao as originally planned.
    16.2.2  
    		 Reducing or changing broadcast channels as originally planned.
    16.2.3  
    		 Changing the synopsis.
    16.2.4  
    		 Changing the title of the film and TV production.
    16.2.5
    		 Adding, reducing or changing the original shareholders, members of the administrative body, directors and producers originally planned for the film and TV production of the beneficiary.
    16.2.6
    		 Reducing or changing more than half of the key members of the project team listed in the application form.
    16.2.7
    		 Other changes that involve the core of the project.
    16.3
    		 CDF does not accept changes to the type of the project.

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

    17.1 
    		 The beneficiary must inform CDF in writing of the certified public accountants, accounting firms, accountants who can provide accounting and taxation services, and accounting firms 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 format specified by CDF:
    17.2.1 
    		 Beneficiary must submit a project progress report to CDF by the last day of the following month every 12 months.
    17.2.2
    		 The beneficiary must submit to CDF the summary report within 30 days after project completion (the project execution period cannot exceed the funding period), 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 CDF 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 TV websites).
    - Proof of screening efficacy (including proof of box office statistics; if the screening takes place on film and TV website or online broadcasting platforms, proofs such as clicks and traffics must be provided).
    - Media coverage.
    - 3-minute behind-the-scenes video during filming.
    - Final audiovisual file.
    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 CDF 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 CDF, 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 CDF may approve one extension of period, as mentioned in point 17.2, but not exceeding 90 days.
    17.8
    		 Should CDF deem the documents unclear or incomplete, the beneficiary will have to submit supplementary documents within the period specified by CDF. Failure to submit the supplementary documents within the specified period or submission of non-compliant documents may result in project closure based on the existing submitted documents without prejudice to the consequences of late submission, except for force majeure or other reasons not attributable to the beneficiary. CDF may withdraw the subsidy, if the project does not meet the conditions for project closure.

  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 CDF.
    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 original receipts of income and expenditure of the subsidised project intact for at least 5 years for inspection by CDF, if necessary.
    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, phone 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 receipts:
    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 using the CDF subsidy amounting to 100,000 patacas or more, the receipts shall be paid invoices or receipts of the payments. The beneficiary shall submit proof of payment transactions (e.g. copies of cheques, transfer records, online payment records, and physical evidence of expenditures such as physical photographs, photographs of service delivery in the case of cash payments). A formal invoice in the local standardised format is also required in the case of a transaction paid to a mainland entity.
    18.3.3.3
    		 For transactions involve currencies other than Pataca (MOP), the beneficiary needs to specify the currency and its exchange rate with MOP.
    18.3.3.4
    		 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.
    18.3.3.5
    		 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.
    18.3.3.6
    		 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 
    		 For the purposes of this Regulation, “related party” refers to a party that is related to the applicant or beneficiary, the scope of which is as follows:
    If the applicant/beneficiary is an individual entrepreneur (natural person), the related parties include: If the applicant/beneficiary is a company entrepreneur (corporate body), the related parties include:
    1. The spouse, child, parent, sibling, parent-in-law, sibling-in-law of the applicant/beneficiary, as well as the individual in a de facto relationship with his/her;
    2. A natural person enterprise held by the applicant/beneficiary;
    3. A company where the applicant/beneficiary serves as a controlling shareholder1 or member of the administrative body;
    4. A natural person enterprise held by those referred to in point 1;
    5. A company where those referred to in point 1 serves as a controlling shareholder or member of the administrative body.

    1“Controlling shareholder” refers to a natural person or legal entity who alone holds the majority of the company’s capital contribution; or jointly holds the majority of the company’s capital contribution with other companies that are also controlling shareholders, or with other shareholders connected through quasi-company agreements; or holds more than half of the voting rights; or has the right to elect the majority of members of the administrative body.    		 1. The controlling shareholder (including natural person and corporate shareholder, especially its parent company) and member of the administrative body of the applicant or subsidised company, as well as their spouses, children, parents, siblings, parents-in-law, siblings-in-law, and those who have a de facto marital relationship with them;
    2. A company where the applicant or subsidised company serves as a controlling shareholder, especially its subsidiary, is also a related party;
    3. A natural person enterprise held by those referred to in point 1;
    4. If those referred to in point 1 serve as a controlling shareholder or member of the administrative body in another company, that company is a related party of the applicant or subsidised company.
    19.2
    		 When conducting related-party transactions, the applicant or beneficiary shall ensure fair and reasonable practises, particularly the transaction price shall be market-aligned.
    19.3
    		 In the case that the related-party transactions under the following circumstances are to be made or have been made by the applicant during the application stage; or have been made by the beneficiary during the project implementation stage, the applicant/beneficiary shall declare in the application documents or summary report respectively, without prejudice to the following provisions:
    19.3.1 
    		 The cumulative amount of transactions between the applicant/beneficiary and the same related party is expected to reach or actually reaches 100,000 patacas or more, whether or not the CDF subsidy is used.
    19.4
    		 In the event of the circumstance to be declared as mentioned in point 19.3.1 and the amount of the used CDF subsidy reaches 100,000 patacas or more, the applicant/beneficiary shall also provide supporting documents to prove that additional quotations have been made in advance to at least two non-related suppliers (i.e. suppliers other than the related parties mentioned in point 19.1), and the following provisions apply:
    19.4.1 
    		 The quotation proof documents shall include a declaration from the supplier stating that it is “not affiliated with, and has not previously collaborated on pricing” with other suppliers participating in the quotation.
    19.4.2 
    		 CDF will use the lowest price quote as the upper limit for expenditure.
    19.4.3 
    		 The failure to submit the relevant quotation proof documents will result in the related expenditure not being reimbursed by CDF, without prejudice to the following provisions.
    19.4.4 
    		 If the related party has exclusive rights to the goods or services provided, no quotation is required, but relevant proof of exclusivity shall be submitted (proof documents are not required for widely-recognised exclusive rights holders).
    19.5
    		 Declarations of the related-party transactions shall include:
    19.5.1 
    		 The name/title, contact information of the related party.
    19.5.2 
    		 The relationship between the related party and the applicant/beneficiary.
    19.5.3 
    		 Transaction details, including: the expected or actual date of the transaction, the subject matter and the amount.
    19.5.4 
    		 Justifications for conducting the related-party transaction, for example: more preferential price than market price; the related party has technical or professional capabilities to outperform similar entities; the related party has exclusive rights to the goods or services provided.
    19.5.5 
    		 Supporting documents or information proving that the related-party transaction is justified.
    19.6
    		 For the purpose of application of point 19.5.5, the beneficiary may use the quotation documents referred to in point 19.4 as the proof of reasonable transaction price.
    19.7
    		 In the case that change occurs on the declarations of the expected or completed related-party transaction during the funding application stage, the beneficiary should update such information in the summary report.
    19.8
    		 If the applicant/beneficiary violates the provisions of this Regulation regarding related-party transactions, the Administrative Council of CDF may not approve the related expenditure. In the event of severe cases, the Administrative Council of CDF may reject the application, not approve or withdraw the subsidy depending on the actual stage of the case.

  1. Subsidy distribution methods

    20.1 
    		 Subsidy will be distributed according to the following proportion, without prejudice to the following provisions:
    Payment Initial
    (after agreement signing)    		 Final
    (after approving summary report)
    Subsidy distribution proportion 80% 20%
    20.2
    		 If the beneficiary violates the obligations under other CDF subsidy programmes, CDF may suspend the disbursement until the relevant obligations are fulfilled.

  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
    		 When conducting related-party transactions, ensure fair and reasonable practises, particularly the transaction price shall be market-aligned.
    21.1.5
    		 Submit the reports and supporting documents indicated in point 17 on time.
    21.1.6
    		 Accept and comply with CDF in monitoring the use of subsidy, including the inspection of related income and expenditure and financial status.
    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 project intact for at least 5 years.
    21.1.10
    		 Open a dedicated Macao bank account (MOP) in the name of the beneficiary for the subsidised project 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 CDF on the project, and agree that CDF 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, including designated text, graphics and logos if requested by CDF.
    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 CDF and public documents for promoting the implementation of policies.
    21.1.14
    		 Agree that CDF may provide the project-related data to or obtain such data from other public authorities or entities, for the purpose of verifying the circumstances referred to in point 21.2.
    21.1.15
    		 Ensure that the content of the proposed project and the project implementation procedures are not in violation of legal provisions; ensure that the project results do not negatively impact the image of the Macao SAR; ensure the legality of the project results and the production process, including the tools used, measures taken, and information obtained; and ensure that the project does not involve inappropriate elements, such as indecency, violence, pornography, obscenity, gambling, foul language, defamation, or infringement of third-party rights.
    21.1.16
    		 Not engage in acts that endanger national security, or contrary to public order or good morals.
    21.1.17
    		 Not engage in acts detrimental to the image and reputation of the Macao SAR Government or CDF.
    21.1.18
    		 Comply with the terms stipulated in the signed agreement with CDF.
    21.1.19
    		 Comply with the guidelines for monitoring issued by CDF and DSGAP.
    21.1.20
    		 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 CDF 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, CDF may approve the beneficiary’s application for termination of the implementation of the project during the funding period, without prejudice to point 23.1:
    22.1.1 
    		 It is expected that the project cannot be completed during the funding period due to force majeure or reasons confirmed by CDF that are not attributable to the beneficiary.
    22.1.2
    		 The beneficiary undertakes to return in full the subsidy it has collected.
    22.2
    		 In the case mentioned in point 22.1.1 and also approved by CDF, the beneficiary shall submit a summary report within the period specified by CDF for the purpose of the closure process.
    22.3
    		 In the case mentioned in point 22.1.2 and also approved by CDF, 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, CDF 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.
    22.4
    		 If the application referred to in point 22.1 is not approved, the beneficiary shall continue to implement the relevant project, otherwise CDF will withdraw the subsidy.
    22.5
    		 If the beneficiary fails to complete the project due to force majeure or reasons confirmed by CDF that are not attributable to the beneficiary at the end of the funding period, CDF shall proceed to the closure procedure. If the reason is not approved by CDF, the subsidy will be withdrawn.
    22.6
    		 If the project cannot be completed due to reasons other than those mentioned above, CDF may withdraw the subsidy.

  1. Withdrawal of subsidy

    23.1 
    		 Circumstances leading to compulsory withdrawal of subsidy by CDF:
    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 engages in acts that endanger national security, or violate public order or good morals.
    23.1.5
    		 Beneficiary engages in acts detrimental to the image and reputation of the Macao SAR Government or CDF.
    23.1.6
    		 The circumstances referred to in points 13.1.11 and 13.1.12.。
    23.1.7
    		 No longer meets the objective in point 1, 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 CDF.
    23.1.8
    		 Other circumstances requiring withdrawal of subsidy as provided in this Regulation.
    23.2
    		 Circumstances leading to possible withdrawal of subsidy by CDF:
    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
    		 The circumstances referred to in point 17.8.
    23.2.4
    		 The circumstances referred to in point 13.1.15.
    23.2.5
    		 The circumstances referred to in points 22.4 to 22.6.
    23.2.6
    		 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
    		 In the case mentioned in point 23.1, CDF shall 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.
    23.3.3
    		 In the case mentioned in point 23.2, CDF may simultaneously impose a two-year ban on the beneficiary’s future applications from the date the notification of the consequences of withdrawal of subsidy is issued.
    23.4
    		 Consequences of failure to return the subsidy mentioned in point 23.3.1:
    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 and supporting documents — Subsidy deductions

    24.1 
    		 If a beneficiary is late in submitting reports and supporting documents, CDF may make the following deductions from the subsidy:
    Scenarios Subsidy deductions
    Submission of a project progress report, summary report, report on the implementation of agreed procedures, or the relevant supporting documents beyond the deadline (unless an extended period is approved) 1. 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 adjustment and deduction 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. Written warning

    25.1 
    		 CDF may issue a written warning if the beneficiary violates the provisions of this Regulation, in particular the Beneficiary obligations under point 21.

  1. Others

    26.1 
    		 CDF 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 CDF.
    26.2
    		 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.
    26.3
    		 The beneficiary shall apply to relevant departments (including in Macao and outside Macao) and obtain types of licenses and permits necessary for the project.
    26.4
    		 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.
    26.5
    		 Matters not mentioned in this Regulation will be regulated by the current laws and regulations applicable to the Macao SAR, 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 CDF.
    26.6
    		 CDF has the final right of interpretation and decision on this Regulation.
    26.7
    		 For enquiries:
    Tel: 2850 1000;
    Fax: 2850 1010;
    Email: dgaf@fdc.gov.mo.

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