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Laws in English


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

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

4 April 2022
SAC order establishing the Foreign Exchange Supervisory Committee
SAC Order 28/2022 (published in the Myanmar Gazette from 13 May 2022)

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

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

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

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

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

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

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

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

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

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)

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

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

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

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)

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)

13 July 2022
Export of pulses, corn, sesame, peanuts and oilseeds in border trade only against advance payment
Customs Department (Regional Offices Supervision Division) letter

14 July 2022
Export of pulses, corn, sesame, peanuts in border trade only against advance payment in USD
Trade Department (Myawaddy Trade Zone) letter

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

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

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

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

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

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

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

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)

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

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

————————————————————————–

17 November 2022
Law Amending the 2022 Union Tax Law
SAC Law 48/2022

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

23 August 2022
Salary of foreign nationals earned abroad exempted from income tax if invested in Myanmar
IRD announcement

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

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

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

15 July 2020
Draft online shop registration procedures
From the Ministry of Commerce

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

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

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

15 March 2019
Consumer Protection Law
Pyidaungsu Hluttaw Law No. 9/2019 (please subscribe to our premium service if you wish to receive the English translation)

15 March 2019
Workplace Safety and Health Law
Pyidaungsu Hluttaw Law No. 8/2019 (please subscribe to our premium service if you wish to receive the English translation)

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
Ministry of Commerce, Minister’s Office, Notification 57/2018
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

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

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
Ministry of Commerce Notification 50/2017 – Competition Rules
Please subscribe to our premium service if you wish to receive an English translation.

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

7 September 2015
Pyidaungsu Hluttaw Law 55/2015: Motor Vehicle Law

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

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

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