# myanmar-ct

## Section 1 — Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Country | Myanmar (Republic of the Union of Myanmar) |
| Standard rate | 5% (commercial tax on most goods and services) |
| Higher rates | 8%-100% on specified goods (alcohol, tobacco, gems, vehicles, fuel) |
| Zero rate | 0% (exports) |
| Exempt | Basic foodstuffs, agricultural products, education, healthcare |
| Return form | Monthly CT return |
| Filing portal | IRD Myanmar (Internal Revenue Department) |
| Authority | Internal Revenue Department (IRD), Ministry of Planning and Finance |
| Currency | MMK (Myanmar Kyat) |
| Filing frequency | Monthly |
| Deadline | 10th of the month following the tax period |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by | Pending local practitioner validation |

**Note:** Myanmar uses Commercial Tax, not VAT. There is no input tax credit mechanism for most businesses. CT is a turnover-based tax for most sectors.

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 5% |
| Unknown input credit eligibility | No credit (single-stage for most) |
| Unknown counterparty location | Domestic Myanmar |

## Section 2 — Required inputs and refusal catalogue

### Required inputs

**Minimum viable** — bank statement for the month. Acceptable from: KBZ (Kanbawza Bank), CB Bank (Co-operative Bank), AYA Bank, Yoma Bank, Myanmar Citizens Bank, or any other.

### Myanmar-specific refusal catalogue

- **R-MM-1 — Special goods with high CT rates** — Trigger: client deals in gems, jade, alcohol, tobacco, vehicles, or fuel. Message: "Goods with enhanced CT rates (8%-100%) require product-level classification. Please escalate."  _(R-MM-1)_
- **R-MM-2 — Special Economic Zone (SEZ)** — Trigger: client in Thilawa SEZ or other SEZ. Message: "SEZ entities have bespoke tax treatment. Please escalate."  _(R-MM-2)_
- **R-MM-3 — Foreign company branch** — Trigger: foreign company branch in Myanmar. Message: "Branch operations have specific CT and income tax obligations. Please escalate."  _(R-MM-3)_

## Section 3 — Supplier pattern library

### 3.1 Myanmar banks (fees — exclude)

**Myanmar banks (fees — exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| KBZ, KANBAWZA | EXCLUDE for bank charges | Financial charges |
| CB BANK, CO-OPERATIVE BANK | EXCLUDE for bank charges | Same |
| AYA BANK, YOMA BANK | EXCLUDE for bank charges | Same |
| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |

### 3.2 Government (exclude)

**Government (exclude)**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| IRD, INTERNAL REVENUE | EXCLUDE | Tax payment |
| CUSTOMS, MYANMAR CUSTOMS | EXCLUDE | Duty |
| SSB, SOCIAL SECURITY BOARD | EXCLUDE | Social security |

### 3.3 Utilities

**Utilities**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| YESC, ELECTRICITY SUPPLY | Domestic 5% | Electricity |
| MPT, OOREDOO MM, TELENOR MM, ATOM | Domestic 5% | Telecoms |

### 3.4 Digital payments

**Digital payments**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| WAVE MONEY, KBZ PAY, OK$ | EXCLUDE for fees | Financial service |

### 3.5 SaaS and international services

**SaaS and international services**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GOOGLE, MICROSOFT, META, AWS | Self-assess 5% | Non-resident |
| ZOOM, SLACK | Self-assess 5% | Same |

### 3.6 Payroll and exclusions

**Payroll and exclusions**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SALARY, WAGES | EXCLUDE | Outside CT scope |
| OWN TRANSFER, INTERNAL | EXCLUDE | Internal |
| CASH WITHDRAWAL | TIER 2 — ask | Default exclude |

## Section 4 — Worked examples

### Example 1 — Standard domestic sale at 5%

**Input line:** `05.04.2026 ; YANGON TRADING CO ; CREDIT ; Invoice MM-041 ; MMK 10,500,000`

**Reasoning:** Domestic. 5%. Net = MMK 10,000,000, CT = MMK 500,000.

**Example 1 result table**

| Date | Counterparty | Gross | Net | CT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 05.04.2026 | YANGON TRADING CO | +10,500,000 | +10,000,000 | 500,000 | 5% | Output | N | — |

### Example 2 — Export, zero-rated

**Input line:** `15.04.2026 ; THAI BUYER CO ; CREDIT ; Exported goods ; MMK 50,000,000`

**Example 2 result table**

| Date | Counterparty | Gross | Net | CT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 15.04.2026 | THAI BUYER CO | +50,000,000 | +50,000,000 | 0 | 0% | Zero-rated | N | — |

### Example 3 — Bank charges

**Input line:** `30.04.2026 ; KBZ ; DEBIT ; Service fee ; MMK -5,000`

**Example 3 result table**

| Date | Counterparty | Gross | Net | CT | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 30.04.2026 | KBZ | -5,000 | — | — | — | — | N | "Financial charge" |

## Section 5 — Tier 1 classification rules (compressed)

### 5.1 Standard rate 5% — Default for most goods and services.

- **Standard rate** — 5% — Default for most goods and services.  _(5.1 Standard rate 5% — Default for most goods and services.)_

### 5.2 Higher rates — 8% (select processed goods), 25%-100% (alcohol, tobacco, gems, vehicles, fuel).

- **Higher rates** — 8% (select processed goods), 25%-100% (alcohol, tobacco, gems, vehicles, fuel).  _(5.2 Higher rates — 8% (select processed goods), 25%-100% (alcohol, tobacco, gems, vehicles, fuel).)_

### 5.3 Zero rate — Exports.

- **Zero rate** — Exports.  _(5.3 Zero rate — Exports.)_

### 5.4 Exempt — Basic food, agriculture, education, healthcare.

- **Exempt** — Basic food, agriculture, education, healthcare.  _(5.4 Exempt — Basic food, agriculture, education, healthcare.)_

### 5.5 Input tax credit — LIMITED. Only available in specific manufacturing/production chain scenarios. Most businesses: no credit.

- **Input tax credit** — LIMITED. Only available in specific manufacturing/production chain scenarios. Most businesses: no credit.  _(5.5 Input tax credit — LIMITED. Only available in specific manufacturing/production chain scenarios. Most businesses: no credit.)_

### 5.6 Imports — CT at applicable rate on CIF plus duty.

- **Imports** — CT at applicable rate on CIF plus duty.  _(5.6 Imports — CT at applicable rate on CIF plus duty.)_

### 5.7 Reverse charge — Non-resident services: self-assess 5%.

- **Reverse charge** — Non-resident services: self-assess 5%.  _(5.7 Reverse charge — Non-resident services: self-assess 5%.)_

## Section 6 — Tier 2 catalogue (compressed)

### 6.1 Product classification — Default: 5%. Question: "Is this a special-rate product (alcohol, tobacco, gems, vehicles)?"

- **Product classification** — Default: 5%. Question: "Is this a special-rate product (alcohol, tobacco, gems, vehicles)?"  _(6.1 Product classification — Default: 5%. Question: "Is this a special-rate product (alcohol, tobacco, gems, vehicles)?")_

### 6.2 Input credit eligibility — Default: no credit. Question: "Are you in a qualifying production chain?"

- **Input credit eligibility** — Default: no credit. Question: "Are you in a qualifying production chain?"  _(6.2 Input credit eligibility — Default: no credit. Question: "Are you in a qualifying production chain?")_

### 6.3 SaaS entities — Default: self-assess 5%.

- **SaaS entities** — Default: self-assess 5%.  _(6.3 SaaS entities — Default: self-assess 5%.)_

### 6.4 Cash withdrawals — Default: exclude.

- **Cash withdrawals** — Default: exclude.  _(6.4 Cash withdrawals — Default: exclude.)_

## Section 7 — Excel working paper template

Per vat-workflow-base Section 3, with Myanmar fields: Output 5%, Output higher rates, Zero-rated, Exempt, Input (if applicable), Net CT.

## Section 8 — Bank statement reading guide

KBZ and CB Bank exports CSV/PDF. MMK primary. Burmese script descriptions possible. Internal transfers: exclude. Convert foreign currency at CBM reference rate.

## Section 9 — Onboarding fallback

### 9.1 Registration — "Are you registered for Commercial Tax?"

"Are you registered for Commercial Tax?"

### 9.2 Filing period — Monthly. "Which month?"

Monthly. "Which month?"

### 9.3 Industry — "What goods/services do you deal in?"

"What goods/services do you deal in?"

### 9.4 Exports — "Do you export?"

"Do you export?"

### 9.5 Credit brought forward — Ask if applicable.

Ask if applicable.

## Section 10 — Reference material

### Sources

1. Myanmar Commercial Tax Law (as amended). 2. IRD guidelines. 3. Union Tax Law (annual rates).

### Known gaps

1. Special goods rates refused. 2. SEZ refused. 3. Input credit eligibility narrow and poorly documented.

### Change log

- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.

The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.