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澳门政府于1999年7月15日向立法会引介《消费税规章》法律提案、此项提案旨在订立关于消费税税务制度。制定《消费税规章》的目的旨在可补充澳门法例的众多漏洞，进一步保障纳税人权利。同时，可透过刎除一些细微的征税，以降低政府行政负担。《消费税规章》共9章99条，制定的
The Macau government introduced a proposed law on “Consumption Tax Regulations” to the Legislative Council on July 15, 1999, aiming to establish a tax system on consumption tax. The purpose of formulating the Consumption Tax Regulations is to supplement the numerous loopholes in the laws of Macao to further safeguard the rights of taxpayers. At the same time, we can reduce the administrative burden on the government by removing some minor taxes. “Consumption Tax Regulations” a total of nine chapters 99, formulated