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- No specific goods tax is charged on export goods except the five kinds of specific goods.
- No specific goods tax is charged on specific goods such as tobacco, cheroot and cigar if the annual turnover of each specific goods does not exceed Kyat 20 million. (Section 12 of the Union Tax Law, 2018-2019)
- No commercial tax is charged if the annual sale proceeds of production and trading or receipts from service does not exceed 50 million. (Section 15 of the Union Tax Law, 2018-2019) Commercial tax is charged on the total turnover exceeding 50 million.
- No commercial tax is charged on domestic production, importation and trading of 86 kinds of goods mentioned in section 14(a) of the Union Tax Law, 2018-2019.
- No commercial tax is charged on providing 30 types of services mentioned in section 14(d) of the Union Tax Law, 2018-2019.
- Commercial tax is charged at 0% on exportation of all goods other than electricity and crude oil. (Section 17 of the Union Tax Law, 2018-2019)
- If the government is contracting for government and the bearer of the stamp duty shall be government, then the stamp duty is exempted.
