Bloomberg Tax, a research portal featuring information on tax systems around the world, has published the Guide to Indirect Taxation in Myanmar , authored by legal practitioners from Tilleke & Gibbins’ office in Yangon.
The guide is part of Bloomberg’s repository of expert analyses of tax systems worldwide, which features in-depth information on the ins and outs of tax systems around the globe, including guides to navigating VAT/GST tax systems. In Myanmar, indirect taxation takes the form of commercial tax, which the guide breaks down as follows:
- Introduction to commercial tax
- Taxable persons
- Taxable transactions
- Place of supply
- Tax rates
- Deduction and recovery of input tax
- Extension or shifting of commercial tax liability
- Administrative matters
- Interest and penalties
- Statute of limitations
- Special arrangements
- State, provincial, or local indirect taxes
Bloomberg Tax provides intelligence across all areas of taxation, both in the US and internationally, and Tilleke & Gibbins also contributes the service’s Country Guide to Tax in Myanmar .
For a PDF of the full Bloomberg Guide to Indirect Taxation in Myanmar , please follow the link below. The guide is also available on the Bloomberg Tax website (subscription required).