Commercial Tax Law

The State Law and Order Restoration Council
 The Commercial Tax Law
           (The State Law and Order Restoration Council Law No.8/90)
                   The 6th Waxing Day of  Hnaung Tagu, 1351 M.E.

                                        (31   March, 1990)
                         (As amended up to the 31   March, 1991)

            The     State   Law     and   Order     Restoration     Council     hereby   enacts     the
following Law,

                                                Chapter I

                                       Title, Extent and Definition

1.      This Law shall be called the Commercial Tax Law.
2.      The provisions of this Law shall come into force throughout the entire State
with effect from the financial year 1990-91.
3.      The   following   expressions   contained   in   this   law   shall   have   the   meanings
given here under:-
            (a)     Tax  means   the   tax   payable   under   this   law.   This   expression   also
                    includes the penalty imposed under this law;
            (b)     Assessee means a person by whom tax is payable under this law.
                    This    expression      also   includes    economic      organizations      of  the
                    Government, State-owned mills and factories, trading and service
                    enterprises,      development        committees,      co-operative       societies,
                    individuals,     organization   or   associations,   formed by   individuals,
                    companies, partnerships and joint-ventures;
            (c)     Goods      means   imported   articles   or   articles   produced   within   the
                    country for the purpose of sale;
            (d)     Service     means     rendering     of  service    for  remuneration,       fee  or
                    consideration.   This   expression   also   includes   trading   enterprises,
                    entertainment        enterprises,      hotels,     lodging      and     restaurant
                    enterprises, tourist enterprises and enterprises prescribed from time
                    to time by the Government as  service enterprises;
            (e)     Proceeds of Sale means money received or receivable from sale of
                    goods    on cash basis or on credit or other deferred payment system
                    or from advance sale system, before levy of tax under this law. In
                    the case of barter of goods it means the value determined in doing
                    so. This expression also includes cost of packing materials used ;

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