The former Portuguese Government in Macao has set legal regime for structure and uses of government vehicles since 1979. In 1993, the Portuguese Government in Macao passed No. 36/93/M Decree and No. 205/93/M Mandate to amend relevant legislations and reform the regime on use and supervision of government vehicles. In 1994, the Macao Governor publicized Decree Law No. 49/94/M and Mandate No. 207/94/M to supplement and amend several clauses of the regulations publicized in 1993.

At present, after the return of Macao to China and in accordance with the Law of Reunification, the abovementioned legal documents are still the main legal basis for the composition, uses and management of the government vehicles of Macao Special Administrative Region.

During the process of collecting various kinds of audit information, the Commission of Audit especially studied the “Listing and Registration of Assets of the Macao Special Administrative Region - Vehicles” provided by the Financial Services Bureau and confirmed that many public departments have followed the abovementioned legal regime, but it also found inconsistency between different departments in the actual operation, Moreover, a few departments even disobey the legal requirements in some circumstances.