MYANMAR-IRD

IRD Myanmar Commercial Tax 5% e-Service.

Définition

Myanmar IRD Commercial Tax framework : CT 5% standard tax sur sales of goods + provision of services, taux specifiques 5%-25% selon goods (alcohol 60-120%, cigarettes 60%, autos 25-60%, oil products 25%, etc.). Notification Order Ministry of Planning & Finance reglemente rates. Threshold registration MMK 50M turnover annuel obligation. e-Service Portal IRD lance 2019 (https://www.ird.gov.mm/) avec : Online TIN Registration, Commercial Tax Return eFiling (CT-31), Income Tax Return eFiling (IT-08, IT-13), Tax Payment Online via banks. Contexte politique post-coup 2021 a ralenti modernization. Tax Law et SGT Law amendments 2022-2023.

Origine

Myanmar IRD Union Tax Law 2014 ; Commercial Tax Law 1990 amended multiple fois ; Special Goods Tax Law 2016 ; e-Service Portal lance 2019.

Exemple en contexte

Myanmar Posts and Telecommunications MPT (state telecom) declare son Commercial Tax 5% mensuellement via IRD e-Service Portal : services telecom domestiques en MMK, integration billing system local.

Termes liés

• Laos MoF — voisin Mekong.