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Laws in English


For further translations of laws and other legal texts, please contact [email protected].

—-Scroll to the bottom of the page for Myanmar Central Bank and other directives concerning compulsory conversion and forex controls —–

16 July 2024
Reducing the lines of goods which may be imported with the automatic licensing system
Export/Import Newsletter No. 4/2024

13 June 2024
How to prosecute tax offences and sue taxpayers for arrears
Ministry of Planning and Finance Notification 44/2024

12 June 2024
Amending the amounts for which digital transactions are allowed
CBM Letter No. Ma Ba Bha-1/107 (939/2024)

30 May 2024
Tariff reductions for SKD and CKD imports
Ministry of Planning and Finance Notification No. 42/2024

30 April 2024
Setting the minimum reserve requirement ratio that banks must maintain in MMK at 3.75% and the interest on excess reserve (IOER) at 3.8%
CBM Directive 4/2024

2 April 2024
Industrial Zone Rules
Ministry of Industry Notification No. 5/2024

29 March 2024
Union Taxation Law 2024
SAC Law No. 23/2024

13 February 2024
Fees related to the registration of literary and artistic works and of related rights
Industrial Design Rights Agency Notification No. 1/2024

6 February 2024
Agent Banking Directive
CBM Directive 1/2024

31 January 2024
Determining the educational qualification and length of work experience of insolvency practitioners
Supreme Court Notification No. 130/2024

25 January 2024
Guideline on payment procedures for using the special rupee vostro account (SRVA) in the India-Myanmar bilateral trade
CBM Announcement

29 December 2023
Fees related to the registration of industrial design rights
Industrial Design Rights Agency Notification No. 2/2023

28 December 2023
Online sales business registration fees
Department of Trade Export/Import Newsletter No. 17/2023

21 December 2023
Determining the manufacturing years of vehicles that may be imported
Ministry of Commerce Newsletter No. 80/2023

21 December 2023
List of goods that may be imported without obtaining an import license in advance
Department of Trade Export/Import Newsletter No. 16/2023

20 December 2023
Procedures for adjudicating suits under the Insolvency Law
Union Supreme Court Notification 1185/2023 (please ask us for a copy of the English translation – chargeable)

15 December 2023
Terms and conditions for subordinated debt issued by non-bank financial institutions
Central Bank Directive No. 14/2023

22 November 2023
How non-resident citizens shall pay income tax
Ministry of Planning and Finance Notification No. 79/2023

3 November 2023
Delegating powers to collect income tax from non-resident citizens to diplomatic and consular officers
Internal Revenue Department Order No. 165/2023

31 October 2023
Storage license fees and inspection fees issuing transport permits for vehicles, vessels and barges concerning any kinds of petroleum and petroleum products
Ministry of Natural Resources and Environmental Protection Notification No. 38/2023

31 October 2023
Issuance of storage licenses for storage tanks and warehouses and of transport permits for transport motor vehicles and transport vessels and barges concerning any kinds of petroleum and petroleum products
Ministry of Natural Resources and Environmental Protection Notification No. 37/2023

27 October 2023
Procedures for adjudicating suits under the Copyright Law
Union Supreme Court Notification 973/2023 (please ask us for a copy of the English translation – chargeable)

27 October 2023
Procedures for adjudicating suits under the Industrial Design Rights Law
Union Supreme Court Notification 960/2023 (please ask us for a copy of the English translation – chargeable)

15 October 2023
Standard operating procedures (SOP) for obtaining information, investigating and taking action in order to prevent and protect against financial frauds through a telecommunication network
SAC Notification No. 70/2023

9 October 2023
Establishment of working committees for the supervision and care of (i) tourists, (ii) diplomats, (iii) UN organisations and non-governmental international organisations, and (iv) foreigners entering with other visas, and working committees (v) for the issuance of entry, re-entry and stay permits, (vi) to educate about the supervision and care of foreigners, and (vii) by Region/State for the supervision and care of foreigners
Central Committee for the Supervision and Care of Foreigners Notifications No. 1, 2, 3, 4, 5, 6, 7/2023

9 October 2023
New minimum wage for all workers irrespective of the type of business
National Committee for Setting the Minimum Wage Notification No. 2/2023

25 September 2023
Systematic registration of SIM cards when selling them and systematic re-registration of SIM cards when transferring them
Ministry of Transport and Communications Notification No. 18/2023

15 September 2023
Guidelines on standard procedures to be followed if there is a complaint about fraudulent activities when using a bank or mobile financial services
Central Bank Notification No. 22/2023

8 September 2023
Things to know about overseas employment agencies and points to comply with
Published by the Ministry of Labour (please ask us for a copy of the English translation – free of charge)

5 September 2023
E-Commerce Guidelines
Published by the Ministry of Commerce

4 September 2023
Clarification with regard to types of services that shall not be subject to commercial tax
Ministry of Planning and Finance Notification No. 65/2023

25 August 2023
Withholding tax on fees in the private medical sector
Ministry of Planning and Finance Notification No. 63/2023

14 August 2023
Authorising the use of THB in international payment
Central Bank of Myanmar Directive 11/2023

21 July 2023
Online Sales Business Registration Order and related notifications (e-commerce)
Ministry of Commerce Notifications 49, 50 and 51/2023 (please ask us for a copy of the English translation – chargeable)

14 July 2023
Customs rules concerning the protection of mark rights
Ministry of Planning and Finance Notification No. 50/2023 (please ask us for a copy of the English translation – chargeable)

4 July 2023
Declaring “online sales” an essential service
Union Government Notification 5/2023

28 June 2023
When to pay and when not to pay personal income tax on housing and medical benefits
Inland Revenue Department Interpretation Statement 1/2023

25 May 2023
New schedule of VPA (“valid for prior arrival”) penalties
Ministry of Planning and Finance Notification 40/2023

25 May 2023
Criteria for NGOs in the judicial sector to obtain a Supreme Court recommendation letter
Announcement of the Supreme Court’s Lawyer Affairs and Inspection Department

12 May 2023
Private Education Law
State Administration Council Law No. 50/2023

11 May 2023
Notification of the documents to be submitted when transferring an amount of more than USD 10,000 out of the country
IRD announcement

10 May 2023
Export/Import Business Owner Registration Order
Ministry of Commerce Notification 35/2023

4 May 2023
How to pay tax in foreign currency
Medium Taxpayers Office 2 Letter No. Pa Ta Kha/A La Kha-2/A Kha Ya (Mail)/2023 (109)

2 May 2023
Setting the minimum reserve ratio to 3.5%
CBM announcement

25 April 2023 and 28 June 2023
Standard operating procedures (SOP) for verifying whether entrepreneurs, companies, organisations and individuals paid taxes due to the state and cleared the tax record when remitting foreign currency abroad
Published by the Ministry of Planning and Finance on 25 April 2023, amended on 28 June 2023

7 April 2023
Trademark grand opening date; deadline for re-registering old trademarks
Intellectual Property Department Announcement

1 April 2023
New companies to submit proof of paid-up capital and police certificates
DICA notification

1 April 2023
Fees for trademark registration
Intellectual Property Rights Agency Notification 1/2023

1 April 2023
Establishing the Intellectual Property Rights Agency
Ministry of Commerce Notification 1/2023

1 April 2023
Next steps for trademark registration in the second phase
Intellectual Property Department Announcement 1/2023

31 March 2023
Judgments on commercial tax fines to be paid by a real estate developer for underreporting sales
Revenue Appellate Tribunal Commercial Tax Appeals No. 2, 3, 4 and 5/2022

24 March 2023
Establishment of the Committee to Draft a Law (Draft) on Foreign Organisations and International Organisations
Ministry of Home Affairs (Minister’s Office) Notification 178/2023

24 March 2023
Procedures for adjudicating suits under the Trademark Law
Union Supreme Court Notification No. 240/2023

21 March 2023
Judgment on the use of exploration costs from abandoned blocks
Revenue Appellate Tribunal Income Tax Appeal No. 6/2022

21 March 2023
Judgments on capital gains tax on farm-outs
Revenue Appellate Tribunal Income Tax Reference No. 2 and 4/2022

21 March 2023
Judgments denying income tax exemption for reinvested profits of an oil and gas company
Revenue Appellate Tribunal Income Tax Reference No. 1 and 3/2022

1 March 2023
Counter-Terrorism Rules
Ministry of Home Affairs Notification No. 239/2023

2 February 2023
Interpretation of “Myanmar’s oil and gas sector” for income tax purposes
Ministry of Planning and Finance Notification No. 11/2023

25 January 2023
How to pay tax in foreign currency
CBM Directive 2/2023

17 January 2023
On nominee directors and shareholders
DICA Directive 7/2023

16 November 2022
Defining “tax avoidance”, “negligent or fraudulent underpaymemt of tax”, “false or misleading statements”, “tax evasion”
Internal Revenue Department Public Ruling 3/2022

2 November 2022
Exemption of electric battery vehicles and their accessories and parts from customs duty
Ministry of Planning and Finance Notification 90/2022

28 October 2022
Registration of Associations Law
SAC Law No. 46/2022

17 October 2022
Customs duty rates of medicaments
Ministry of Planning and Finance Notification 85/2022

7 October 2022
How tax refunds are made
Internal Revenue Department Public Ruling 1/2022

15 August 2022
Know Your Customer and Customer Due Diligence for mobile money
CBM Letter Ma Ba Ba/Na Pa Ta (List) (724)

12 August 2022
Court order on the recognition and enforcement of a foreign arbitral award
Order of the Yangon Western District Court in Civil Case No. 122/2022

4 August 2022
How to apply for an overseas employment agency license
Instructions from the Ministry of Labour

27 July 2022
Foreigners may no longer export highly processed pulses, corn and sesame
Ministry of Commerce, Department of Trade, Import/Export Newsletter 8/2022

23 June 2022
Procedures to be followed with respect to overtime in factories
Instructions from the Ministry of Labour

23 June 2022
Procedures to be followed when setting up a shift system at a factory
Instructions from the Ministry of Labour

9 June 2022
Deduction of withholding tax on service fees below USD 100,000 paid to a non-resident
Internal Revenue Department Directive 1/2022

1 June 2022
Control measures to prevent a shortage of fuel in the market and to stabilise prices
Announcement by the Petroleum Products Regulatory Department

17 March 2022
Directive on public procurement, and on the disposal and lease of state-owned assets
Directive 1/2022 of the Office of the State Administration Council

3 March 2022
Guidelines for the direct payment in THB/MMK in the Thai-Myanmar border trade
Central Bank guidelines

3 March 2022
Guidelines for the direct payment in CNY/MMK in the Sino-Myanmar border trade
Central Bank guidelines

26 January 2022
FDA directive on labelling of pre-packaged food
Food and Drug Administration Directive 2/2022

28 August 2020
Order for the filing of applications to register in accordance with the Trademark Law (launch of the soft opening)
Ministry of Commerce Order 63/2020

9 July 2020
Instructions to non-bank financial institutions on loan agreements and interest calculation
Central Bank letter

May 2020
Draft Myanmar E-Commerce Operation Guidelines 2020
Ministry of Commerce (Trade Department)

26 May 2020
Industrial Zone Law
Pyidaungsu Hluttaw Law No. 7/2020

25 May 2020
Permission to import liquor (with the exception of beer)
Ministry of Commerce Notifications 38 and 39/2020

12 May 2020
Introduction of three new insurances
Insurance Business Regulatory Board Directive No. 6/2020

13 March 2020
Merchant Acquiring Service Order
Central Bank of Myanmar Notification No. 7/2020

24 December 2019
Law to Prevent and Increased Quantity of Imports
Pyidaungsu Hluttaw Law No. 35/2019

3 December 2019
Labelling directive
Myanmar Consumer Protection Commission Directive No. 2/2019

13 August 2019
Petroleum Exploration, Drilling and Production Bill
Second draft

3 June 2019
Law Amending the Labour Dispute Settlement Law for the Second Time
Pyidaungsu Hluttaw Law No. 17/2019

24 May 2019
Copyright Law
Pyidaungsu Hluttaw Law No. 15/2019

7 May 2019
Myanmar Gambling Law
Pyidaungsu Hluttaw Law No. 13/2019

15 March 2019
Consumer Protection Law
Pyidaungsu Hluttaw Law No. 9/2019

15 March 2019
Workplace Safety and Health Law
Pyidaungsu Hluttaw Law No. 8/2019

30 January 2019
Trademark Law
Pyidaungsu Hluttaw Law No. 3/2019

2 January 2019
Ministry of Planning and Finance Announcement 1/2019
on market access to foreign insurance companies

21 December 2018
Payment of Wages Rules
Ministry of Labour, Immigration and Population Notification No. 193/2018

12 December 2018
Ministry of Commerce, Minister’s Office, Notification /2018
allowing foreign entities to import office equipment and goods required for the performance of services

8 November 2018
Central Bank Directive 6/2018
allowing foreign bank to service local business customers in the same manner as local banks

14 September 2018
Ministry of Construction Notification 227/2018
setting up the Condominium Registration Offices

31 July 2018
Arbitration Procedures
Union Supreme Court Notification No. 643/2018

26 July 2018
Ministry of Commerce Newsletter 2/2018
specifying the standard operating procedure for obtaining a retail or wholesale permit according to Notification 25/2018 (please subscribe to our premium service if you wish to receive the English translation)

9 May 2018
Ministry of Commerce Notification 25/2018
allowing 100% Myanmar-owned companies, 100% foreign-owned companies and joint venture companies to engage in retail and wholesale

26 April 2018
Shops and Establishments Rules
Ministry of Labour, Immigration and Population Notification No. 68/2018

20 March 2018
Registration of Deeds Law
Pyidaungsu Hluttaw Law 9/2018

22 January 2018
Introducing joint venture requirements for many export-oriented investments
Ministry of Commerce Notification 8/2018

8 December 2017
Central Bank Directive No. 9/2017
permitting branches of foreign banks to provide export financing to local companies

7 December 2017
Condominium Rules (Ministry of Construction Notification 267/2017)
A translation is available to our premium subscribers. Download our analysis

9 October 2017
Competition Rules
Ministry of Commerce Notification No. 50/2017

1 September 2017
MoL Announcement 4/2017
obliging employers with more than five employees to use the new labour contract template

1 September 2017
New labour contract template issued by the Ministry of Labour, Immigration and Population
Replaces the template from 2015. Please subscribe to our premium service if you wish to receive an English translation.

28 August 2017
MoL Notification 140/2017
obliging employers with more than five employees to use the new labour contract template

1 August 2017
Petroleum and Petroleum Products Law
Pyidaungsu Hluttaw Law 20/2017

1 August 2017
Law Amending the Stamp Act
Pyidaungsu Hluttaw Law 19/2017

26 July 2017
Law Amending the Special Goods Tax Law
Pyidaungsu Hluttaw Law 17/2017

26 July 2017
Ministry of Planning and Finance Notification 76/2017
reducing the corporate income tax rate for YSX-listed companies from 25% to 20%

21 June 2017
Ministry of Commerce Notification 38/2017
establishing a system to discover and combat fraudulent import prices. Please subscribe to our premium service if you wish to receive an English translation.

10 April 2017
Directive of the President’s Office No. 1/2017
on tender and procurement procedures

17 February 2017
Ministry of Commerce Notification 16/2017 on the import of brand new cars by joint ventures

9 December 2016
Central Bank order on the submission and publication of financial statements of banks

2 December 2016
Ministry of Labour, Immigration and Population announcement on new visa rules

22 November 2016
Ministry of Commerce Notification 74/2016 accepting the invoiced price in the application for an import/export license

21 March 2016
Myanmar Investment Commission Notification 26/2016 on restricted businesses

29 January 2016
Pyidaungsu Hluttaw Law 24/2016: Condominium Law

25 January 2016
Pyidaungsu Hluttaw Law 18/2016: Shops and Establishments Law, 2016

30 November 2015
Ministry of Finance letter on stamp duty rates for collateralized loans

13 October 2015
Central Bank letter revoking foreign exchange acceptor and holder licenses

4 September 2015
Labour contract template of the Ministry of Labour, Employment and Social Security
Replaced by a new template on 1 September 2017. Please subscribe to our premium service to receive an English translation.

4 September 2015
Payment slip template of the Ministry of Labour, Employment and Social Security

31 August 2015
Ministry of Labour Notification 1/2015 on the signing of labour contracts
Repealed by Notification 140/2017

26 August 2015
Pyidaungsu Hluttaw Law 51/2015: The Protection and Preservation of Ancient Monuments Law

3 July 2015
Ministry of Labour, Employment and Social Security Notification 84/2015 (rates of severance allowance)

30 September 2014
Central Bank Notification 7/2014: Foreign Exchange Management Regulation

28 August 2013
Ministry of Energy Notification 100/2013: Import, storage, transport and distribution of petroleum products

4 November 2010
National Service Law
State Peace and Development Council Law No. 27/2010

31 January 2003
Import and sale of phones requires a license
Government of the Union of Myanmar Notification 2/2003

18 June 1989
Law Changing the Definition of Expressions (which replaces “Burma” with “Myanmar”)
SLORC Law 15/89

30 September 1988
Establishment of Associations Law
SLORC Law 6/88

16 March 1987
Transfer of Immovable Property Restriction Law
Pyithu Hluttaw Law No. 1/1987

5 December 1973
Interpretation of Expressions Law
Law of the Revolutionary Council of the Union of Myanmar No. 22/1973

4 May 1960
Urban Rent Control Act, 1960
Act No. 8/1960

23 April 1951
The Oilfield (Labour and Welfare) Act 1951

————————- Compulsory foreign currency conversion / repatriation ————————————————

25 December 2023
Exporters must repatriate export earnings within 30 days (exports to Asian countries) or 60 days (exports to non-Asian countries), down from 45 and 90 days
CBM Notification 27/2023

6 December 2023
Exporters must exchange 35% of their export earnings
CBM Notification 26/2023

5 December 2023
Authorised dealer banks to use the market rate in foreign currency trades
CBM Letter no. FE-1/2937

3 July 2023
No advance payments for imports
CBM Letter No. FE-1/882

28 June 2023
Exporters in border trade must pay deposits to secure the repatriation of export revenue
Department of Trade Export/Import Newsletter 11/2023

21 June 2023
Central Bank to act as the only broker in foreign currency transactions
CBM Letter No. FE-1/789

18 April 2023
65%/35% split of export earnings in old cases
CBM Letter No. FE-1/Pa Ka/105

30 December 2022
Companies with more than 35% foreign ownership exempt from compulsory conversion
CBM Letter No. FE-1/2861(Ka)

31 October 2022
Import in border trade may only be done by companies with income from abroad in their bank accounts
Export/Import Newsletter 10/2022

28 October 2022
Union will add MMK 30 to every USD when Myanmar expats remit their salary
CBM announcement

30 August 2022
Myanmar nationals abroad may use their foreign salary freely if transferred through official channels
CBM Notification 39/2022

29 August 2022
Exporters to pay for shipping and other export fees from 35% of their export earnings
Department of Trade Letter No. Ka Tha Ya (U) Shipping/2022-23 (2813)

27 August 2022
“Discussions between the CBM, banks and major fuel importers”
CBM announcement

25 August 2022
Banks to report forex resold to fuel and edible oil importers
CBM Letter FO-1/Pa Ka/2055

16 August 2022
How exporters may use their 35% “free” export earnings
CBM Letter FE-1/Pa Ka/1056

16 August 2022
Exempted companies may use their forex earnings at will (within limits)
CBM Letter FE-1/Pa Ka/1937

10 August 2022
Setting a forex trading band of +- 0.3% of the CBM reference rate
CBM Directive 11/2022

5 August 2022
Exporters only have to convert 65% of export earnings
CBM Notification 36/2022

15 July 2022
Forced conversion of foreign currency accounts of companies with up to 35% foreign ownership
CBM Letter No. FE-1/754

13 July 2022
Revocation of the exemption of DICA companies “with 10% or more foreign investment” from compulsory conversion
CBM Letter No. FE-1/739

13 July 2022
Moratorium on the repayment of cross-border loans
CBM Letter No. FE-1/744 (ka)

2 July 2022
Export of rice, pulses, corn and oilseeds in border trade only for USD
Muse 105th Mile Trade Zone letter no. Ka Ba Ya (Ma Sha) Pa Ka 2022-2023 (0199)

29 June 2022
Some more “targeted exemptions”
Central Bank Letter FE-1/643 2022

Undated
Procedure to be undertaken by the remaining companies with export earnings that have not yet been repatriated
Templates to clear entries in the CBM’s system flagging open export earnings

16 June 2022
To comply with the decisions of the meeting on Notification No. 12/2022
CBM Letter No. FE – 1/540 2022

2 June 2022
Forex allowance for logistics companies
Ministry of Transport and Communications Letter No. Pa Sa-4 (F.E.-1/1) 2022 (709)

25 May 2022
Instructions to Union ministries and regional and state governments to use local currency
Central Bank Letter No. Ma Ba Bha-1/105 (FEMD) / (195/2022)

24 May 2022
Revoked exporter/importer registration certificates may be re-applied for
Notice from the Department of Trade to exporters and importers

9 May 2022
Criminal prosecution against non-compliant exporters from 2016-18
Central Bank Notice

6 May 2022
Export earnings to be repatriated within 45 (export to Asia) or 90 days (export elsewhere)
Central Bank Notification 27/2022

27 April 2022
Statements by Central Bank and Ministry of Commerce
On action to be taken against exporters that fail to repatriate export earnings

26 April 2022
CBM directive on exemption for Sino-Myanmar and Thai-Myanmar border trade
Central Bank Directive 7/2022

20 April 2022
Central Bank Letter No. FE 1-69
On exemptions from compulsory conversion

6 April 2022
Q&A on compulsory conversion
Made available by the Central Bank apparently on 6 April 2022

5 April 2022
CBM directive on, among others, incoming and outgoing foreign currency
Central Bank Directive 6/2022

5 April 2022
CBM directive exempting accounts held by Union Ministries from compulsory conversion
Central Bank Directive 5/2022

3 April 2022
CBM directive on compulsory conversion
Central Bank Directive 4/2022

3 April 2022
CBM notification on compulsory conversion
Central Bank Notification 12/2022

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