(a) Income shall be computed under each of the following heads of income:-

(i) salaries;

(ii) profession;

(iii) business;

(iv) property;

(v) capital gains;

(vi) undisclosed sources of income;

(vii) other sources of income.

(b) In the case of income from salaries or capital gains the tax shall be separately assessed under each head of income.

Any person who receives or owe from an employer for the salary, wages, annual fee, rewards, rewards In lieu of salary and wages, or in addition to these, additional wages, for commissions, taxes must be paid on the basis of salary. 

(A) Everyone shall pay tax under the heading of vocational education for the income earns from vocational training.

(B) In calculating that income, the cost of income and expenses prescribed in accordance with the regulations shall be deducted, but the following shall not be deducted:

(1) Cost of construction

(2) personal expenses;

(3) Expenses that are not commensurate with the amount of work.

Explanation 1. : Vocational education is all about the business that pays for the skills such as, Doctor, Nurse, lawyer, Engineer, Architecture, Actors & Actresses, Traditional Artist, Writer, Sculptor, Accountant, Auditor, fortune teller, This includes paid work by teachers.

Explanation 2. : When calculating income from vocational training , only non-salary income should be taken into account.

Explanation 3. : If you hire someone else instead of doing the vocational business , that business is taxed as a business.

(a) Any person shall pay tax on the business heading for the income he receives from the business .

(b) In calculating that income, the cost of income and the depreciation of the property prescribed by the regulations shall be deducted.

However, the following are not to be deducted:

(i) Cost of construction

(ii) personal expenses;

(iii) Expenses that are not commensurate with the amount of work; Inappropriate expenses; That revenue is not a Yangon expense;

(iv) money paid by that person to a person who is not a company and a cooperative association; However, payments for vocational training must be deducted.

Explanation _ : Business means:

(a) any commercial business; It includes any commercial or manufacturing business or any business that has the nature of its activities and services.

(b) re-purchase of security exchange as a business within one year; These include investments and investments to earn interest.

(A) Any person who owns land or you may have to pay tax on the rental income for the income you earn from renting land and buildings;

Explanation: Lease of land or building and building also includes sublease of non-private land or land and building.

(b) the rent to be actually received in calculating that income or the cost of obtaining such money shall be deducted from the percentage of the local authority's deduction.

However, the following are not to be deducted:

(1) Cost of construction

(2) personal expenses;

(3) Improper expenses.

Anyone who sells one or more assets in a year, in the event of an exchange or other transfer, the property tax shall be taxable under the heading of capital gains. Profit from assets is calculated and taxed as prescribed by the rules.

Any person shall pay tax on immovable property or movable property including cash which can not precisely explain how to get and what for getting which are not paying tax.

Revenue under this section shall be calculated as prescribed by the rules.

Income not covered by the above income headings shall be taxed under the heading of income from other sources. When calculating income from this heading, the cost of income must be deducted. However, the following are not to be deducted:

(A) Subsistence expenses;

(B) personal expenses;

(C) Improper expenses.

In the total income of the taxpayer, the taxpayer does not have sufficient cause to pay directly or indirectly to the spouse and unmarried child. The tax shall be levied on the proceeds from the transfer or indirectly from the business.

(A) Any person who has a profit from the total income or assets that is taxable within one year, shall be liable to pay income tax upon receipt of such income.

(B) The Township Revenue Officer may request to pay income tax on the basis of the information obtained if any person is considered to have a profit from the total income or assets subject to tax within one year.

(a) The person responsible for disbursing money in relation to any income covered by the title of salary shall deduct the tax due from the money disbursed at the time of disbursement. In making such deduction, the tax payable on the sum of the income of the person concerned within one year shall be calculated and paid in installments as much as possible. However, if more tax is deducted during the income year, If the deduction is deducted, the remaining installment or installment can be reduced. You can subtract or multiply.

(b) The Ministry of Finance of the Union Government may issue a proclamation with the approval of the Union Government for the purpose of tax deduction at the time of disbursement in respect of any type of income received under any heading other than the income earned under the heading of salary.

(c) The person who withdraws all the money under sub-sections (a) and (b) shall pay to the Union Government in accordance with the time and procedure prescribed by the rules and regulations and shall comply with all the provisions in this matter.

Explanation: According to this section, the person responsible for disbursing money is the owner of the business if it is a private business, and if it is a private business, it is the group. In addition, if it is the Union Government or a local authority, it is the administrative staff responsible for disbursing the relevant funds.

(A) if any person receives gross income within the year of income taxable income, he / she shall submit his / her income statement for that year of income; Any person, including a company, other than a religious or charitable organization, has a profit for that year. The income statement must be submitted within three months of the end of the income year in accordance with the rules and regulations. However, if you only receive income from the salary title, you do not need to send it.

However, if you only receive income from the salary title, you do not need to send it.

(B) may instruct any person to submit the income statement as stipulated in the rules.

An employer must submit an annual annual statement of salaries within three months of the end of the income year in accordance with the rules.

If there is a loss from any source of income during the income year, it will be deducted from the income from the remaining income during that year. All non-deductible losses shall be deducted for the next three consecutive years.

However, this section shall not apply to the following:

(A) Loss of property;

(B) Share of loss from any group of persons.

(a) If a foreigner earns income in any of the following ways, such income shall be considered as income earned in Myanmar and shall be subject to income tax:

(i) Income from any property in Myanmar;

(ii) Income from any source of income in Myanmar.

(b) on behalf of such foreigner; Its agent may be subject to income tax for such income. In addition, the tax liabilities are taxable in Myanmar. Or it can be collected from foreign assets that come to Myanmar.

(a) The foreigner is the owner of a cruise ship in Myanmar in any year or if he acts as a charter operator of a seagoing vessel, he shall be taxed as prescribed by the rules.

(b) Income tax has been paid on the certificate of adequate arrangements made by the ship's captain, Ship owner or by the person authorized to issue the departure ticket from the port of the seagoing vessel only after the submission of the representative of the charter. 

(a) If any person leaves Myanmar, there is no obligation to pay tax under this Law. He shall not leave Myanmar unless he obtains a certificate of payment of responsible tax from a body authorized by the Ministry of Finance and Revenue of the Union Government for this purpose.

However, the Ministry of Finance and Revenue of the Union Government may issue a notification in this regard and make an exception.

(b) any vehicle owner or if the lessee issues a certificate to carry a person who does not have the required certificate under sub-section (a) from inside or outside Myanmar from outside Myanmar, the tax due to be paid by the person without the certificate shall be paid to the owner of the vehicle. Or the tenant must pay and a fine not exceeding one hundred thousand kyats shall be paid.