Registration & Filing

Registration

  • Any person commences operation of business shall give notice of commencement with the form “Kathakha-3” to the relevant Township Revenue Office.
  • If the business is liable to pay commercial shall apply for Taxpayer Registration with the form “Kathakha-1” to the relevant Township Revenue Office. The Township Revenue Office will give the taxpayer the Taxpayer Registration Certificate the form “Kathakha-2”
  • If the Specific Goods was manufactured or exported, it shall be reported annually the application form Patakha (ahtakha-1) to register for Specific Goods Tax (SGT). The respective tax office would issue the permit form for registration [Patakha (ahtakha) – 2].
    • (Section 15 of SGT Law)

 

Filing

Return of Specific Goods Tax

  • An importer of taxable specific goods shall file the return of specific goods [Patakha (ahtakha) – 6] to the Customs Department. An exporter of taxable specific goods shall file the return of specific goods [Patakha (ahtakha) – 8] to their respective tax offices within one month after the end of the quarter. (Section 16 of SGT Law)
  • The return of Specific Goods Tax shall be filed quarterly and there is no necessity to file an annual return.

 

Quarterly Return of Commercial Tax

  • The return form [Patakha (kathakha)-5] for selling and producing taxable goods and the return form [Patakha (kathakha)-6] for the taxable services tax shall be submitted to the respective assessment office within one month after the end of the quarter.

 

Annual Commercial Tax Return

  • If the sale proceed/ service receipt liable for commercial tax are more than 50 million in kyat within a year, the taxpayers who have been assessed in Official Assessment System (OAS) for that year shall;
    • Furnish the Annual Sale Return Form Patakha (kathakha)-11
    • Furnish the Annual Service Return Form Patakha (kathakha)-12 to the respective Tax Office within 3 months after the end of the relevant year.

 

Income Tax Return

  • Lodge the Annual Corporate Income Tax Return Form Patakha(wanga)-1(b) and Personal Income Tax Return Form Patakha (wanga)-1(a) for the income tax.
  • May file the revised income tax return if they want to have some mistakes corrected before the assessment.

                (Forms are available on the forms & publications link.)