Registration & Filing

Registration

Income Tax

• Anyone who wishes to register under the under the Co-operative Society Law of 1992 shall contact the township tax office and register as a tax payer (with GIR or TIN)

 

Commercial Tax

• Any person commences operation of business shall give notice of commencement with the form Patakha(Kathakha-3) to the relevant Township Revenue Office.
• A person, who carries on business liable to pay commercial shall apply for Taxpayer Registration with the form Patakha(Kathakha-1) to the relevant Township Revenue Office. The Township Revenue Office will give the taxpayer the Taxpayer Registration Certificate the form Patakha(Kathakha-2).

 

Specific Goods Tax

• 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)
  • (The forms are available on the link of  forms & publications.)
• The old co-operatives which have already been taxpayers shall submit annually the applications to be registered for Commercial tax and Specific Goods tax to their respective tax offices.
• The co-operatives which are assessed in the SAS offices, co-operatives must use the SAS form in accordance with the SAS.

(The SAS forms are available on the link of  forms & publications.)

 

Filing of Returns

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 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 Income Tax Return Form Patakha (wanga)-1 to the respective Tax Office within 3 months after the end of the income year. If the capital gain is received from the sale of a capital asset, a separate return for such capital gain shall be submitted within 30 days from the date of sale.
• File the revised income tax return according to the audit report after the auditing process defined by the Regulation 82 that is preceded by the bookkeeping procedures defined by the Regulation 84 of the Cooperatives Regulations.

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

• The companies assessed in the SAS offices shall make use of their respective forms in accordance with SAS.

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