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ဆုကြေးပွိုင့်များနှင့်စပ်လျဉ်း၍ အခွန်ကောက်ခံရမည့်ကိစ္စများသတ်မှတ်ခြင်း

ပြည်တွင်းအခွန်များ ဦးစီးဌာနမှ ဆုကြေးပွိုင့်များနှင့်စပ်လျဉ်း၍ အခွန်ကောက်ခံရမည့်ကိစ္စများသတ်မှတ်ခြင်း နှင့် လိုက်နာကျင့်သုံးရန် သတ်မှတ်ချက် ကို ၂၀၁၉ ခုနှစ် သြဂုတ်လ ၂၃ ရက်နေ့တွင် ထုတ်ပြန်လိုက်ပါသည်။ အောက်ပါ လင့်တွင် ရယူနိုင်ပါသည်။

https://www.ird.gov.mm/sites/default/files/PS-5-2019(Myanmar)_0.pdf

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Notification 6/2019

Ministry of Finance and Planning  issue notification for grand aid and concessional loan at the date of August 23, 2019.

You can download from this link

https://www.mopf.gov.mm/sites/default/files/notification%2069-2019.pdf

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Property Taxes

Immovable property (land and buildings) situated within the city development area is subject to property tax Read More

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Social Security Contribution

The Social Security Act 2012 requires an employer with more than five workers to provide Social Security Scheme benefits to his workers,

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Stamp Duty

Stamp duty is levied under the Myanmar Stamp Act 1891 on various types of instruments, and the rates are provided in Schedule 1 of the Act. The Law Amending the Stamp  Act (Stamp Act Amendment) was published to introduce severalchanges to the Stamp Act 1891 with effect from 1 April 2014. Some rates are given below:

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Myanmar Taxation

Corporate Tax Rates

Type of taxpayer or income Tax rates prior to 1 April 2015 Tax rates with effect from 1 April 2015
Companies incorporated in Myanmar under Myanmar Companies Act
Trade/business income 25% 25%
Rental income from movable or immovable property 25% 25%
Enterprises operating under MFIL 25% 25%
Foreign organisations engaged under special permission in State-sponsored projects, enterprise or any undertaking 25% 25%
Non-resident foreign organizations such as a branch of a foreign company 35% 25%
Capital gains tax (except transfer of shares in an oil and gas company where the rates ranging from 40% to 50% will apply on gains)
Resident companies 10% 10%
Non-resident companies 40% 10%

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Conduction Business in Myanmar

Form of Business

Under the Myanmar Foreign Investment Law (MFIL), an investment may be carried out in any of the following options:

  1. a wholly-foreign owned company in the business permitted by the Myanmar Investment Commission (MIC);
  2. a joint venture between a foreign investor and a local partner (a Myanmar citizen, or a government department and organization);
  3. investment made in line with systems specified in contract set by both foreign investors and local parties (for example, various forms of cooperation including BOT and BTO schemes

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