(d) No commercial tax shall be charged on the following services.

(4) Cultural and fine art Service;

(5) Car Parking lots rental service;

(6) Cargo transportation service (transportation by railways, motor vehicles, vessels, air plane, crane except pipe line);

(7) Mover service;

(8) Toll fees collection service;

(9) International and domestic passenger air transport service;

(10) Public transportation service;

(12) Education service;

(13) Publishing service of books, magazine, journal, newspaper;

(14) Health service except body beauty care service;

(15) Traditional massage, blind massage service;

(16) Animal healthcare and welfare service;

(17) Collecting fees at public toilet service;

(18) Life insurance service;

(19) Microfinance service;

(20) Capital Market service;

(21) Banking and Financial service approved by the Central Bank;

(22) Customs and port clearance service;

(23) Union Lottery service;

(24) Hiring of equipment used in catering service;

(25) Funeral service;

(26) Child care and development service;

(27) Providing raw materials in return for finished goods system service

(28) Agricultural mechanization service;

(29) Electricity generation and distribution service provided by the private small enterprises to the areas where the National Grip line is not available;

(30) License fees to be paid to the State organizations for the permission to carry out the any business matter;

(31) Service businesses to enjoy for tax exemption permitted with the Notification issued by the Union Government with the approval of the State Administrative Council;

(e) The commercial tax shall be charged at 5 per cent on the receipt of the remaining services provided in the country other than the services contained in subsection (d);

(i) Notwithstanding the Commercial Tax Law, one time commercial tax of Kyats 20,000/- shall be charged upon the trading of Sim Card and Sim Card Activation service;

(ii) commercial tax fifteen percent shall be charged on the income generated from the internet service;

Whoever shall be charged the commercial tax three percent on the sale proceeds from construction, repair and sale of infrastructure by long-term leasing of State-owned land or by cooperating with the State or in the private-owned land or by cooperating with the land owner.

The commercial tax shall be charged three percent on the receipt of the hotel and tourism services.

(b) No commercial tax shall be imposed unless it exceeds the following sale proceeds or receipts from service for the cooperative sector and private sector under the Commercial Tax Law: 

(ii) the total proceeds of service of 50 million kyats in a financial year for providing services chargeable to the commercial tax;

Any person shall, if he receives foreign currency from producing and selling any type of goods chargeable to the commercial tax, providing any service chargeable to the commercial tax and trading under this Law, pay the commercial tax in kyats on such sale proceeds or receipts from service in foreign currency in accordance with the Commercial Tax Regulations calculated at the relevant tax rates in this Law.

(a) The commercial tax shall be charged eight percent on the exported electricity and five percent on crude oil.

(b) However, if a person earns income from salary per year exceeds 4.8 million kyats, the income tax shall be charged on total income.

(c) In order to enhance the development of businesses and investments affected by Coronavirus Disease 2019 (COVID-19), if a person earns income from salary exceeds 48 lakhs of kyats per year or the income is from professional business, enterprise and other sources, the tax rates to be levied on any person according to the income bracket on the remaining income, after setting off the reliefs under sections 6 and 6A of the Income Tax Law from the total income, are prescribed as follows: 

The basic relief shall, under clauses (i) and (ii) of subsection (a) of section 6 of the Income Tax Law, be equivalent to 20 percent of the income for each type of income. Provided that, the total basic relief for a year shall not exceed 10 million Kyats.

If a foreigner is a non-resident, the reliefs under sections 6 and 6A of the Income Tax Law shall not be deducted. In the case of income under the head salary, the income tax shall be levied on total income at the tax rates in subsection (c) of section 19 of this Law.

(a) Notwithstanding anything contained in subsection (f) of section 21 of the Commercial Tax Law, if the Township Revenue Officer finds that the failure of giving a receipt or voucher to a customer or service receiver although having the evidence of a receipt or voucher, or the failure of stamping the tax stamp according to the chargeable tax stipulated by the Commercial Tax Regulations although giving a receipt, he shall cause to pay him 100% of the tax to be paid additionally on the evidence of a receipt or voucher for such failure as a fine, and the following amount shall be paid as a fine for the time of failure: 

(i) five hundred thousand kyats for the failure of the first time; (ii) one million kyats for the failure of the second time; 

(iii) One million and five hundred thousand kyats for the failure of the third time; 

(iv) Two million kyats for the failure of the third time and above.

(b) If the Township Revenue Officer finds that the goods are sold without stamping the tax stamp with regard to the goods to be stamped the tax stamp and sold, a person who possesses the goods shall pay 100% of the value of the goods as a fine for the possession of the goods which are not stamped the tax stamp.