Myanmar

On 3 September 2026, Myanmar’s Internal Revenue Department (IRD) announced the establishment of international regional offices organized by geographic jurisdiction. This initiative aims to strengthen cross-border tax cooperation, improve information exchange with foreign tax authorities, and facilitate compliance for multinational enterprises operating in Myanmar. The move aligns with OECD BEPS Action 13 and the Global […]

On 2 September 2026, Myanmar’s Internal Revenue Department (IRD) officially inaugurated Tax Office (5) in Naypyitaw, a dedicated facility designed to serve foreign taxpayers and non-resident enterprises operating in the country. This development follows the enactment of the 2025 Union Tax Law amendments, which mandated specialized service centers to streamline compliance for cross-border entities. The

Effective 1 September 2026, the Internal Revenue Department has issued an updated framework for its international regional offices, refining their mandate to support the implementation of Myanmar’s growing network of double taxation agreements (DTAs). The announcement details revised operational guidelines for exchange of information requests, competent authority functions, and assistance in tax collection. Key Takeaways

On 27 August 2026, Myanmar’s Internal Revenue Department held a Tax Reform Program Steering Committee meeting to advance tax modernization. The committee reviewed legislative amendments, digital tax administration initiatives, and taxpayer service enhancements, underscoring commitment to aligning with international standards. Key Takeaways Legislative Reform: Draft amendments to Income Tax and Commercial Tax Laws aim to

As of 1 July 2026, the Internal Revenue Department (IRD) of Myanmar officially released a comprehensive amendment to the nation’s Value‑Added Tax (VAT) regulatory framework, identified as announcement list entry 102. The amendment forms part of the broader Tax Administration Modernisation Programme (TAMP) initiated by the Ministry of Finance in collaboration with the Organisation for Economic

On 15 August 2026, the Myanmar Internal Revenue Department (IRD) published a new announcement regarding non-audit filing procedures for taxpayers. This guidance aims to streamline the tax compliance process by clarifying the conditions under which taxpayers can file returns without undergoing a full audit, reducing administrative burden and improving voluntary compliance rates. The announcement references

The Internal Revenue Department (IRD) of Myanmar has issued new regulations on transfer pricing documentation, aligning national requirements with the OECD BEPS framework. The rules, effective from 2026/07/24, require multinational enterprises to prepare and retain master files, local files, and country-by-country reports that detail intra-group transactions, pricing methodologies, and economic justification. Taxpayers must submit these

As of 1 July 2026, the Internal Revenue Department (IRD) of Myanmar issued Notice No. 101 announcing the official renaming of the national Taxpayer Registry System (TRS) to improve digital administration and taxpayer identification accuracy. The change mandates that all existing references to the former system name be replaced with “Taxpayer Registry System” (TRS) across

The IRD has announced that, effective 2026/07/09, the threshold for mandatory tax registration of cross‑border service providers has been lowered from MMK 500 million to MMK 200 million. This change impacts foreign enterprises delivering digital or remote services to Myanmar customers, requiring them to submit a tax registration application within 30 days of exceeding the threshold. The notice also