Myanmar

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