In order to help foreign investors understand and familiarize themselves with the political, economic and cultural environment of the Republic of the Union of Myanmar, especially the tax regulations, and improve the level of tax compliance, we have compiled the Tax Guide for Chinese Residents Investing in Myanmar. The guide focuses on Myanmar’s investment environment, tax system, and tax collection and administration in the following six chapters.

The first chapter mainly introduces the basic situation and investment environment of Myanmar, involving the economy, key industries, economic and trade cooperation, investment policies and other aspects, analyzes the relevant factors affecting investment and issues that should be paid attention to when investing in Myanmar.

The second chapter introduces the current tax system of Myanmar, including an overview of the tax system, the types of taxes established and the details of each type of tax.

The third chapter mainly introduces the tax collection and administration system of Myanmar, including tax administration agencies, tax registration, tax declaration and payment, tax inspection, tax assessment and dispute resolution.

The fourth chapter Special tax adjustment policy, there is no systematic special tax adjustment policy in Myanmar.

The fifth chapter mainly introduces the tax dispute resolution system in Myanmar, including the authorities in charge of tax dispute resolution in Myanmar, the main types and ways of tax dispute resolution.

The sixth chapter of the possible tax risks of investment in Myanmar, mainly from the information report, tax declaration, investigation and identification of the tax risks of Chinese residents to invest in Myanmar.