The Taxation of the Union Law, 2014

Source: JOIN IEA/IRENA Policy and Measures Database
Last updated: 10 April 2017

The Tax of the Union Law of 2014 provides both commercial tax and income tax rates and regulations at a national level in Myanmar.

Under Chapter V, the Tax of the Union Law 2014 exempts solar panels, solar charger controllers and solar inverters from commercial tax, if (a) imported or (b) produced and sold domestically or (c) bought and sold in Myanmar as part of a trading transaction.

Certain agricultural goods, which can benefit the biofuel and biomass sectors, are exempted from commercial tax (Chapter V c). These include animal feed (fresh and dried) and soap stocks (oil residue). No tax is raised on sales income of these goods, if they are produced domestically (not applicable to imported goods).

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