Registration & Filing

Registration

Income Tax

After receiving the permission of company registration from Directorate of Investment and Company Administration, a taxpayer will have to do the Taxpayer Registration at Large Taxpayers Office or Medium Taxpayers Office 1, 2, 3 by submitting the Electronic Registration.

Commercial Tax

Any person commences operation of business shall give notice of commencement with the form “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 “Kathakha-1” to the relevant Township Revenue Office.
The Township Revenue Office will give the taxpayer the Taxpayer Registration Certificate the form “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 companies 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 companies which are the SAS taxpayers must undertake and use the SAS form in accordance with the SAS.
- (The SAS forms are available on the link of forms & publications)

Furnishing 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 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.

The taxpayers who have been assessed in Self-Assessment System (SAS) shall

Furnish the Annual Commercial Tax Return Form Patakha (kathakha)-11(a) to the respective Tax Office within 3 months after the end of the relevant year.

Income Tax Return

The taxpayers who have been assessed in Official Assessment System (OAS) shall;

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.

The taxpayers who have been assessed in Self Assessment System (SAS) shall;

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.
Beliable for submitting the Capital Gain Tax Return Form Patakha (wanga) -18 which is totally aggregated for each capital gain.
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.)

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