3% (development and sale of buildings)

Myanmar Commercial Tax number format

Businesses in Myanmar that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Companies Circle Tax Office, and will follow a certain format. The Commercial Tax number format is Changes yearly.

Myanmar Return periods

Businesses in Myanmar that are required to collect tax from consumers must file regular tax returns with the Companies Circle Tax Office in Naypyitaw. Myanmar's Return periods are:

Quarterly and yearly

Threshold:

Registration

Annual revenue of MMK20,000,000 for supply of goods and services

Distance selling

Not applicable

Intra-EU acquisitions

Not applicable

Recovery of CT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Myanmar are required to collect taxes from the consumer.

Myanmar VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Myanmar VAT refund program, more info can be obtained from the Companies Circle Tax Office.