Decree No. 56/84/M
30th June 1984
Defence of the architectural, environmental and cultural heritage
The Government is concerned to preserve and revive the historic, cultural and architectural heritage of the Territory. An important step towards this end was the creation of the Cultural Institute of Macau which, combining as it does the sectors of cultural heritage, cultural activities and training and research, will seek to coordinate activities in the cultural field.
The experience of many years since the publication of the first decree governing the protection of the cultural heritage of the Territory leads to the conclusion that it is essential to reformulate the classifications, redefine the areas to be protected containing classified cultural items and modify the organisation and operation of the responsible entity in this sector.
On the other hand, within a global strategy for the preservation of the cultural heritage, the fiscal treatment of the material assumes particular importance as a means to prevent the demolition of classified buildings or those forming part of a complex, on classified sites or in protected areas, and promote their recuperation.
Considering the particular characteristics of the Territory of Macau, point of encounter of two civilisations for more than four centuries, the measures now announced may in the future play an important part in the preservation of its cultural heritage.
In fulfilment of one of the intentions expressed in the policy for the preservation of the heritage for the current year and in accordance with no. 2 of Article 12 of Decree no. 43/82/M of 4th Setpember.
The opinion of the Consultative Council having been heard;
Using the faculty conferred by no. 1 of Article 13 of the Organisational Statute of Macau, promulgated by Constitutional Law no. 1/76 of 17th February, the Governor of Macau decrees the following to be valid as law in the territory of Macau:
Creation, functions and competence
In substitution for the existing Committee for the Defence of the Urban Environmental and Cultural Heritage of Macau, and according to the provisions of no. 2 of Article 12 of Decree no. 43/82M of 4th September, the Committee for the Defence of the Architectural, Environmental and Cultural Heritage is created, being a technical-consultative organ that will operate in conjunction with the Department of Cultural Heritage of the Cultural Insititute of Macau.
1. The Committee shall promote and support the protection of the cultural heritage of the Territory and shall issue opinions on all matters submitted for its consideration as stipulated by law or by decision of the President of the Directive council of the Institute.
The Committee shall also;
a) Appraise plans and proposals for the listing, study, classification and protection of the cultural and natural heritage of the Territory;
b) Collaborate in the definition of guidelines for the conservation and enhancement of the heritage and, in conjunction with the competent departments, ensure its restoration, recuperation and suitable use.
The Committee may, on its own initiative, present proposals and suggestons on matters connected with the protection of the cultural heritage.
In the exercise of its functions the Committee will:
a) Issue opinions on the classification or the revision of classification of monuments, complexes and sites of considerable archaeological, ethnological, scientific, historical, architectural, artistic or environmental value;
b) Issue opinions on the delimitation of classified complexes and sites and the protected areas of the classified buildings forming part of the cultural heritage;
c) Issue opinions on projects for any work or alterations to be carried out on classified monuments, complexes and sites and the respective protected areas;
Give its opinion on the use to be given to classified monuments and buildings forming part of classified complexes belonging to the public domain of the Territory, as also on the repair and decoration of the same;
Give its opinion as to whether preferential right should be exercised in cases of alienation of classified monuments and land and buildings belonging to classified complexes and sites or forming part of protected areas;
f) By determination of the President of the Directive Council of the Institute, provide technical support for the work to be carried out on classified monuments, complexes and sites and protected areas, proposing the suspension of any unauthorised work or work that has been authorised but which is being carried out incorrectly or defectively;
g) Issue opinions on any ordinance plans, urbanisation projects and detailed studies prepared by private entities or effected by the Government that in any way interfere with the classified cultural or natural heritage, participating in the work of committees or working groups set up by the Government of the Territory;
h) Collaborate with other public and private entities to ensure that the urbanisation and ordinance plans of the Territory take into consideration the protection of the cultural values and are coordinated with the special protection plans prepared or commissioned;
i) Give opinions on the organisation and permanent updating of the systematic listing of the cultural heritage of the Territory and on the methodology to be appplied, the coordination of inventory activities, cataloguing, recording, divulging and publication of the information compiled;
j) Give its opinion on appropriate measures for the promotion and enhancement of the cultural and educational values of the heritage as sources of motivation and fruition, not forgetting its social and economic importance.
For the purposes of the present decree, material cultural heritage is considered to be:
a) The monuments: monumental works of architecture, sculpture or painting, inscriptions, components, groups of elements or structures of special interest from the archaeological, historical, ethnological, artistic or scientific point of view;
b) The Complexes: groups of constructions and areas that, by reason of their architecture, their unity, their integration in the landscape or their social hemogeneity have a special value from the architectural, urbanistic, aesthetic, historic or socio-
-cultural point of view;
c) The sites: combines works of man and of nature having a special value for their beauty or interest in the fields of archaeology, history, anthropology or ethnology;
Immovable of cultural significance which express or are evidence of human creation or the evoultion of nature or technology, including those to be found inside building or that have been removed from buildings, buried or submersed, or are found in places of archaeological, historical, ethnological, scientific or technical and documental interest;
Works of painting, sculpture, drawings, textiles, archaeological items, utensils or objects of use, of the past and the present, of artistic, archaeological, ethnological, historical, scientific, technical and documental interest;
Valuable manuscripts, rare books and other printed works (particularly incunabula), documents and publications of special interest, including photographic and cinematographic items, sound recordings and other;
All other items, from the past and the present, of a religious or profane nature, that are considered of value for Pre-history, Archaeology, History, Ethnology, Literature, Art and Science.
Immaterial cultural heritage includes those values which form part of the cultural tradition of the Territory but are not to be found in material form. They should, however, be the object of graphic and audio-visual recording for the uprposes of preservation and propagation.
Of the classified monuments
(List of classified monuments)
Attached to the present decree is a list of the classified monuments in the Territory of Macau, including those buildings with the characteristics indicated in no. 1 of Article 4, paragraph a) .
(Protection and use of the monuments)
Classified monuments cannot be destroyed, wholly or in part, or undergo any work of modification, amplification, consolidationor repair.
The Committee’s opinion should also be given before classified monuments are put to use.
(Alienation of classified monuments)
The alienation of classified monuments should always be the object of the previous opinion of the Committee and of Government authorisation, the latter having the power to exercise preferential right with a view to including the classified monument in the public domain of the Territory, this right prevailing over that of ny other legal preferrer.
2. Notary publics may only execute public deeds resulting in thealienation of classified monuments when presented with an authenticated copy of the order authorising it.
(Conservation of classified monuments)
The proprietors or holders of classified monuments, who are responsible for their conservation, are obliged to execute the works which the Government, having heard the opinion of the Committee and after previous inspection, considers necessary for their protection.
The inspection referred to in the above paragraph will be carried out by three experts, two of whom will be appointed by the committee and the third by the proprietor or holder of the monument in question.
If the works referred to in no. 1 above have not been initiated or concluded within the set period, the Government may determine that they be executed by the competent departments of the Administration, the cost being met by the proprietor or holder or by the Administration itself when the former prove they are unable to pay for the work.
Credits for expenses incurred with the execution of the repair works referred to above will be guaranteed by the respective monuments and payment thereof will have precedence over payment of taxes.
(Expropriation of classified monuments)
The Government may, having previously heard the respective proprietor and the Committee, promote the expropriation of the classified monuments whenever the proprietor is responsible for their conservation being at risk.
Of the classified complexes
(List of complexes already classified)
The classified complexes in the Territory of Macau are included on the list attached to the present decree.
(Preservation of buildings)
The construction of buildings in classified complexes, their destruction, wholly or in part, and the execution of any modification works on the immovables of which they are composed, cannot be effected without previous opinion of the Committee.
The opinions considered to have been issued if the Committee has not made a declaration within the period stipulated in no. 1 of Article 34, unless the Govenment authorises its prorrogation.
(Alienation of buildings or land)
The alienation of buildings or land forming part of classified complexes must always be the objecto of a previous opinion by the Committee and authorisation by the Government, the latter having the power to exercise its preferential right for the inclusion of same in the public domain of the Territory with priority over any other legal preferrer.
2. The previsions of no. 2 of Article 7 are applicable in this case.
Of the classified sites
(List of classified sites)
Classified sites in the Territory of Macau are included on the list attached to the present decree.
In addition to the sites mentioned in no. 1 above, trees of a significant size, beauty and rarity are also elements of manifest public interest and cannot therefore be destroyed or altered without the previous opinion of the Committee having been heard.
(Condition regulating classified sites)
The previous opinion of the Committee will be required for the following works within the perimiter of classified sites:
Construction of new buildings or installations;
Reconstruction, modification, amplication, consolidation, repair or demolition, wholly or in part, of existing buildings.
The provisions of no. 2 of Article 11 apply in this case.
Of the protected areas
A protected area is the natural or built up setting of classified monuments, complexes and sites in which the latter are spatially or aesthetically integrated and which facilitates their perception, thus forming an essential part of that heritage.
(Conditions regulating protected areas)
In protected areas of classified monuments, complexes and sites, demolition, new constructions or modification, amplification, consolidation or repair works on buildings existing therein cannot be authorised without a prior opinion by the Committee, the provisions of no. 2 of Article 11 being applicable in this case.
In duly justified cases the Government may, asisted by the opinion of the
aedificandi>> zones in the protected areas, in which new buildings may not be constructed, the proprietors of the land on which it is forbidden to construct having the right to request expropriation of same according to the prevailing law regarding expropriations for reasons of public utility.
The Department of Cultural Heritage, after hearing the Committee, will propose the general rules governing architectural projects for the execution of construction or reconstruction work within the protected areas.
(Divulging of protected areas)
After approval by the Government, the Cultural Institute of Macau will divulge plans clearly defining the protected areas of classified cultural interest.
Of the fiscal incentives for the conservation and recuperation
of the cultural heritage
For the purposes of this section the term <<classified
buildings>> covers not only the classified buildings themselves but also the buildings forming part of classified complexes and sites and those in protected areas under the provisions of the prevailing legislation.
(Urban building tax)
Classified buildings that have benefited from conservation or recuperation works to the value of not less than 50,000 patacas are exempt from the urban building tax while the buildings remain in a good state of repair.
For the effects of the previous paragraph the works will only be considered when preceded by a favourable opinion from the Cultural Institute of Macau, to be issued within a period of 30 days from the date of entry of the respective project in the Departments of that Institute, the project being considered tacitly approved if, in that period, no communication is issued to those concered.
The Cultural Institute of Macau will certify the inclusion of the building on the list of classified buildings, the execution of the works and the cost of same for the purpose of the exemption anticipated in no. 1 of this article.
(Urban building tax - temporary exemptions)
The temporary exemptions covered by Article 9 of the Regulations of the Urban Building Tax will only be applied to classified buildings when they conform to the urban characteristics of the area.
The Cultural Institute of Macau will be responsible for certifying compliance with the requirements of the previous paragraph for the purposes of concession of the respective exemptions.
Industrial taxes relating to commercial or industrial concerns established in classified buildings that have been the object of conservation or recuperation works by the proprietors of these concerns will be halved.
The reduction anticipated in the above paragraph will be effective for a period of five years conclusion of the conservation or recuperation works.
For the purposes of the previous paragraphs, the value of the conservation works shall not be less than 50 000 patacas and shall be certified by the Cultural Institute of Macau.
(Complementary income tax and income tax)
The purchase and sale of classified buildings effected while these are exempt from urban building tax, under the provisions of Article 19, are exempt from complementary income tax.
The amounts spent on the conservation and recuperation of classified buildings may be deducted, for a period of 10 years, from the complementary tax to be paid by single or collective entities who have borne this expense, whether they are owners of these buildings or tenants, once the requirements of no. 2 of Article 1 of this decree have been satisfied.
If the income of the beneficiaries referred to in the above paragraph is not subject to complementary tax, the deduction will be made from income tax, for a period of five years.
In the cases anticipated in no. 2 and 3 above, the deductions will commence from taxes referring to the year in which the works were concluded, unless in that year the respective payment advices have already been processed, in which case the deductions will be made from the taxes for the following year.
(Conveyance tax and succession and donations duty)
Classified buildings are exempt from Conveyance Tax and Succession and Donations Duty for transmissions occurring while they are exempt from urban building tax, under the provisions of Article 19.
The exemptions anticipated in no. 1 above do not apply if the transmissions are followed by demolition within a period of 10 years, in which case the taxes referred to in that paragraph will be owing.
The import of materials and equipment exclusively for the conservation and recuperation of classified buildings is exempt from any taxes due under the provisions of the prevailing legislation, if the works were preceded by a favourable opinion from the Cultural Institute of Macau.
(Concession of benefits)
The fiscal benefits anticipated in this decree must be requested by the entities to profit therefrom by means of an application accompained by sufficient proof of the facts on which it is based.
At the request of the interested party, the Cultural Institute of Macau will, within a period of 15 days, issue a document certifying the state of conservation of the building for the purposes of renewal of the benefits anticipated in this decree.
(Alteration de limits)
The minimum limits fixed in no. 1 of Article 19 and in no. 3 of Article 21, both of the present decree, may be altered by order of the Governor, at the proposal of the Cultural Institute of Macau.
Of discoveries of archaeological and other items of cultural heritage
When ruins, inscriptions, coins or other objects of archaeological, historical, ethnological or artistic value are found on public or private land as a result of excavation or other work, the Cultural Institute of Macau should be informed immediately and the work should be stopped until appropriate measures are proposed by the Committee.
The objects referred to may be acquired by the Government or by collective public entities for deposit in a museum or any other suitable place.
(Elements of tradition of construction or decoration)
Elements of traditional construction or decoration of historic, artistic, ethnological or technological interest from demolished buildings may also be acquired by the Government or by collective public entities, their reutilisation to be studied by the Cultural Institute of Macau.
Of the architecture projects
(Qualification of the technicians)
The architecture and construction projects that involve classified monuments, complexes and sites and respective protected areas are obligated to be elaborated and signed by architects who will be responsible for the direction of the respective work.
Of the Committee
Of its composition and competence
The Committee is chaired by the President of the Directive Council of the Cultural Institute of Macau and will be composed of the Director of the Department of Cultural Heritage of the Cultural Institute and six members appointed by the Governor from among residents of recognised merit and prestige.
The members will be apppointed for a period of one year, renewable, and appointees may be replaced at any time.
By proposal of the Committee and with the authorisation of the Governor, individuals with special competence in the matters to be dealt with may temporarily form part of the Committee, having the right to vote on such matters.
The President of the Directive Council of the Cultural Institute of Macau may delegate the Chairmanship of the Committee in the Director of the Department of Cultural Heritage.
The Chairman of the Committee shall:
Direct the work of the Committee and ensure coordination among its members;
Convene the meetings and indicate the matters that will constitute the respective agendas;
Distribute the files to be examined to those members he considers it convenient to charge with the preparation of draft opinions;
Present to the Directive Council of the Institute matters requiring higher level decisions;
Use his casting vote when necessary;
Use the other powers available to members.
The members of the Committee shall:
Prepare opinions on matters on which the Committee has to give judgement;
Discuss and vote on matters submitted for the Committee’s appraisal;
Watch over the protection of the architectural, environmental and cultural heritage of the Territory and suggest measures that may contribute towards the protection, conservation, recuperation, animation and revival of same.
On the functioning of the Committee
(Functioning of the Committee)
1. The Committee meets ordinarily once a week on a day proposed by the Chariman, and extraordinarily when the requirements of the work so require or at the request of a majority of its members.
2. The Committee may meet and deliberate as soon as a majority of its members are present.
Minutes of the Committee meetings will be prepared and will be signed by the members present and by the officer responsible for their drafting.
The Committee may request from Public Departments any documents it feels necessary for full appraisal of the matters to be dealt with.
(Issue and ratification of opinions)
The Committee’s opinions will be issued up to one month after receipt of the documents originating them and should comprise a clear, concise account of the matter to be dealt with and justification of the positions adopted.
The opinions referred to above will be subject to ratification by the Governor or the entity in which the Governor delegates through the intermediary of the President of the Directive Council.
For a rapid and correct appraisal of the files submitted for the Committee’s opionion these should contain, in addition to drawings of all the items, with indication of the conventional colours where an alteration projecto is concern the following elements:
Up-to-date topographical plan to a scale of 1/1000, clearly indicating the location of the building it is wished to construct or alter, and the alignment of the respective street ;
Drawings of the elevations to a minimum scale of 1/100, indicating on the principal elevation the sequences of the facade of the adjacent buildings, where these exist, for a distance of at least 10 metres;
Drawings of the principal details of the facade to a minimum scale of 1/20;
Fotograph of the locality;
Descriptive memorandum explaining and justifying not only the various works to be carried out but also the materials and colours to be used in the coating of the facades.
(Obligation to collaborate)
Public and private entities have an obligation to collaborate with the Committee through the Cultural Institute of Macau to the extent that this is needed for the Committee to exercise its functions.
All Public Departments are obliged to cooperate in the protection of classified monuments, complexes and sites, informing the Institute of any risk to their integrity and any other information which they may consider relevant.
(Alterations to the lists of classified items)
The lists of classified monuments, complexes and sites may be altered by Government order after hearing the proprietors in the case of buildings belonging to private entities.
The Government may come to an agreement with the proprietors of classified monuments, or buildings or land included in complexes, sites and protected areas, for the exchange of these for State-owned land, under the concessions anticipated in the Land Law.
Doubts arising from the application of the present decree will be resolved by determination of the Governor.
(Revoking of previous decrees)
Decrees nos. 34/76/M and 52/77/M of 7th August and 31st December respectively are hereby revoked together with all other determinations contrary to the present law.
Signed on 26th June 1984.
To be published
The Govenor, Vasco de Almeida e Costa.
List of Classified Monuments, Buildings, Complexes and Sites
CITY OF MACAU
1 - Monuments
Church of Sto. Agostinho
Church of Sto. Antonio
Church of S. Domingos
Church of S. Lazaro
Church of S. Lourenco and Churchyard
Church of the Se (Cathedral)
Church and Seminary of S. Jose, Churchyard and Steps
Ruins of S. Paulo (Former Church of Madre de Deus), Churchyard and Steps
Temple of Barra
Temple of the Bazar
Temple of Kun Iam Tchai
Temple of Kun Iam Tong
Temple of Lin Fong
Temple of Na Tcha, in Calcada das Verdades
Temple of Na Tcha, near the Ruins of S. Paulo
Temple of Pao Kong
Fortress of Mong-Ha
Fortress of Na. Sra. do Bom Parto
Fortress of Na. Sra. da Guia
Fortress of Na. Sra. do Monte
Fortress of S. Tiago da Barra
Fortress of D. Maria II
Wall and Fort of S. Francisco
Porta do Cerco
Santa Sancha Palace
Loyal Senate Building
Santa Casa da Misercoridia Building
Port Authority Building
Military Club Building
Luis de Camoes Museum Building
D. Pedro V Theatre Building
Building of the Sir Robert Ho Tung Cultural Centre in St°. Agostinho square, no. 3
Building of the Institute of Social Services of Macau, on Cemiterio Road, no. 6
Building of Hotel Bela Vista
Building of the Nacional Ultramarine Bank
Building of the Convento of Precioso Sangue
Building of the Ricci School, in Praia do Bom Parto Street
Building of the Jardines Residence, Praia do Bom Parto Street, no. 17
Leng Nam School Building, also known as Vila Alegre, on Parses Road
Lou Lim Ieoc Palace
Prestamista Tower in 5 de Outubro Street, no. 64
Prestamista Tower in S. Domingos Street, no. 6
Prestamista Tower in Travessa das Virtudes, no. 3
Prestamista Tower in Casmilo Pessanha Street
Houses in Companhia de Jesus Square, nos. 4 and 6
Houses in Avenue Coronel Mesquita, nos. 13, 15 and 17
House in S. Domingos Square, no. 14
Houses in Se Square, nos. 1, 3 and 5
Ricci House in St°. Agostinho Square, no. 1-A
House in Anjos Street, no. 24
House in Campo Street, no. 29
House in Pedro Nolasco da Silva Street, nos. 26 and 28
Houses in Praia Grande Street, nos. 83 and 107
House in Travessa da Se, no. 7
Chinese Pharmacy in 5 de Outubro Street, no. 146
Loc Koc Restaurant in 5 de Outubro Street, no. 159
Building of the Pedro Nolasco Commercial School
House in Avenue Horta e Costa, no. 3-A
House in Eng. Trigo Road, no. 4
Stone with Coat-of Arms near Lin Fong Temple
Stone with Coat-of Arms near the Acess steps to Mong-Ha Sports Field
2 - Complexes
S. Lazaro Quarter
Group of Houses in Avenue Conselheiro Ferreira de Almeida from the Health Services building up to no. 95-G
Loyal Senate Square
Lilau Square and Alley
S. Domingos Square
St°. Agostinho Square
Felicidade Street and Alley
3 - Sites
Coast Road from the Macau-Taipa Bridge to the Fortess of S. Tiago da Barra
S. Francisco Garden
Coronel Mesquita Field
Lou Lim Ieoc Garden
Protestant Cemetery of the East Indies
Dona Maria II Hill
Hill of Ilha Verde
1 - Monuments
Kun Iam Temple on the Island of Taipa
Fortress near the quay, Island of Taipa
Tam Kong Temple, on Coloane Island
Tin Hau Temple, on Coloane Island
Archaeological site on the Southern Part of the Beach of Hac Sa, on Coloane
2 - Complexes
Church of Na. Sra. do Carmo and Praia Avenue on Taipa Island, including the
Churchyard, surrounding garden and public buildings.
Church and Square of S. Francisco Xavier, on Coloane Island with the