(a)  The tax shall be charged on the goods produced in the country as mentioned in the Schedule. 

(b)  The tax shall be charged on the services carried out in the country as mentioned in the Schedule.

(c)  The tax shall be charged on the imported goods as mentioned in the Schedule.

(a)  Any person who carries out a 8goods production enterprise or service enterprise shall register with the relevant Township Revenue Officer as stipulated by regulations.

(b) Any person who commences operation of a goods production enterprise or service enterprise shall furnish a letter of intimidation on the commencement of the operation as such to the relevant Township Revenue Officer as stipulated by regulations.

(c)  The Township Revenue Officer may inform any person to register or to furnish letter of intimation on commencement of operation of his enterprise in accord with the regulations.

(a)Any person who has taxable proceed of sale or receipt from service within a year, shall pay due monthly tax within ten days after the end of the relevant month. Moreover, a three-monthly return shall be furnished to the relevant Township Revenue Officer within one month after the end of relevant three-month.

(b)The Township Revenue Officer may intimate any person to pay due monthly tax and send three-monthly return if there is cause to consider that he has taxable proceed of sale or receipt from service within a year.

(c)  If it is failed to pay tax under sub-section (a) or (b), or if there is cause to consider that the tax paid is less than the tax payable, the Township Revenue Officer may, based on the information received, estimate and claim the tax payable or the additional tax payable.

(d)  The tax paid under sub-section (a), (b) or (c) shall be set-off from the tax due in the assessment.

(e)  The tax payable on goods imported under sub-section (c) of section 4 of the Law shall be collected together with the customs duties by the Customs Department in accord with the manner of collecting customs duties.

(a)  Any person who has taxable proceed of sale or receipt from service in a year shall furnish an annual return for such year to the Township Revenue Officer within three months after the end of the relevant year.

(b)  If there is cause to consider that any person has taxable proceed of sale or receipt from service in a year, the Township Revenue Officer may intimate to furnish annual return.

If any person fails to do any of the following: In paying such fine, the fine under sub-section (f) shall be collected separately without having to wait until the end of the fiscal year: 

(f) If the Township Revenue Officer finds that the receipt or receipt of the receipt or receipt of the receipt of the receipt or receipt of the receipt of the receipt or receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt

(1) 200,000 kyats for the first absence;

(Ii) 500,000 kyats for the second absence;

(3) Seven hundred thousand kyats for the third absence;

(4) Ten hundred thousand kyats each time for the third absentee.