Registration & Filing
- 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)
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.)