Republic of the Union of Myanmar
State Law and Order Restoration Council
Commercial Tax Law
[State Law and Order Restoration Council Law No. 8/90]
Yangon, 1351 6th day of late Tagu month
(March 31, 1990)
[Revised: 29.03.1991, 24.03.2006, 27.01.2011, 29.09.2011, 24.03.2014, 02.04.2015]
The State Law and Order Restoration Council enacted the following law.
Chapter 1Name Impact and definition
1. This law shall be called the Commercial Tax Law .
2. The provisions of this law shall apply to the whole country from the financial year 1990-91.
3. The following expressions contained in this Law shall have the meanings given herein:
(A) Tax means the tax payable under this Law. The term also includes fines for assault under this law.
(B) Taxpayer means the person responsible for paying tax under this Law;
(C) Commodity means goods imported from abroad; Or locally made product for sale;
(D) Service means fee, This is done at a cost or cost.
(E) Sales revenue means the sale of goods, either directly or indirectly. By debt By other suspension system; Revenue from sales or receipts, either through the pre-sale system. In the case of barter, the value specified in the transaction. The term also includes the value of the packaging material for the goods.
(F) Revenue from service means income from performing the service; Or receivables;
(G) Manufacturer means the manufacturer of the goods in his own factory; Workshop At work A person who produces, sells, or delivers to another person.
(H) Service provider means a person who provides the service for a fee; Price Or a person who works with a precious ear;
(I) Importer means the goods or Importer of the service in any way.
(J) Value on land means the value determined in accordance with the customs laws on goods imported from abroad; The sum of the customs duties and expenses incurred on the property;
(K) Declaration means the tax payer who has to pay tax under this Law. Or in the form of a statement of service revenue;
(L) Schedule means the supplementary tables of this Law;
(M) Assessment means the determination of tax payable by the assessee under this Law;
(D) Year means the financial year;
(O) Assessment year means sales revenue; Or the following year which coincides with the year in which the service is received.
(A) Three months means the period of three months from the beginning of the financial year;
(Q) Township Revenue Officer means the officer in charge of the relevant Township Revenue Office who is assigned to assess the tax payable by the assessee under this Law. The term also includes chief officers and deputy chiefs assigned under Section 10 of the Commercial Tax Law.
(D) Trade means the sale of goods either directly or indirectly. Debt or not. By other suspension system; Pre-sale system By barter system; The act of buying and selling by needle system.
(D) Trader means a person engaged in trade by himself or herself; As a representative The person who performs the operation in any other way.
(N) Union Tax Law means the Law on Taxation which must be submitted annually to the Pyidaungsu Hluttaw by the Union Government in accordance with the provisions of the Constitution.
<Revised 29.03.1991, 27.01.2011, 29.09.2011, 24.03.2014>
Chapter (2)Taxation and tax liability
4. Any person shall be taxed as shown in the table below:
(A) production and sale of goods in the country;
(B) Import of goods;
(C) conducting trade;
(D) Providing services
5. The tax due under section 4 is as follows:
(A) In case of import of goods, the importer shall pay.
(B) in the case of the production or trade of goods or the resale or service of the imported goods, the producer or trader of the goods or the importer of the goods or the service provider shall collect the tax from the purchaser or the recipient of the goods before the commercial tax or the proceeds of the commercial tax.
(C) in the case of special goods under the tax law of the Union; The importer must pay.
6. By any tax law of the Union for any year:
(A) the statements in the appendix of this Law; Adjusting tax rates; Addition You can also delete
(B) may determine the amount of non-taxable sales revenue or service revenue.
<Revised 24.03.2006, 27.01.2011, 24.03.2014>
7. The provisions of this law are religious, Or a charitable organization; Or goods produced and sold for charitable purposes only; Or affect the service provided.
Explanation _ Charity means education; Health This includes public assistance, such as relief for the poor and victims of natural disasters.
<Revised 29.09.2011, 24.03.2014>
Chapter 3Tax exemption and relief
8. (A) The following may be done by the Union Tax Law:
(1) for any product; For any service; Tax exemption or relief for an individual taxpayer; Withdrawal;
(Ii) Carrying out the following in relation to any newly established business or any existing business:
(Aa) Machinery imported from abroad for installation in new construction or under construction; Tax exemption or relief on equipment and other items;
(Bb) granting tax exemption or relief for a limited period of 36 years from the date of commencement of business of manufacturing or service business;
(Iii) granting tax exemption or relief in relation to any commodity produced in the State and exported.
(B) The Union Government may grant trade tax exemption or relief in respect of the following matters:
(1) Local and foreign donors; International organizations Religion Health Donated goods for educational purposes;
(Ii) goods supplied to the State by local and foreign organizations;
(3) Donor countries working for the development of the State; Experts from international organizations; Experts imported equipment for use while living in Myanmar.
(4) Goods related to diplomacy under the Reciprocal Basis.
<Revised 27.01.2011, 29.09.2011, 24.03.2014>
9. Any product production; Or if you want a service to be taxed only once, you can set rules to make it taxable.
Chapter 4Responsibilities and Powers
10. Internal Revenue Department; The Director General shall have the right to carry out the duties and powers under this Law. In addition, it can be implemented by assigning responsibilities to the staffs of their departments.
Chapter (5)Registration Sending business start-up notification
11. (A) any person engaged in the business of manufacturing goods; Or if the service business is carried out, it shall be registered with the relevant Township Revenue Officer in accordance with the rules and regulations.
(B) any person engaged in the business of manufacturing goods; Or if the service business is started, the notice of commencement of such business shall be sent to the relevant Township Revenue Officer in accordance with the rules and regulations.
(C) to register any person in accordance with the rules and regulations in relation to his business; Or the Township Revenue Officer can send a notice to start the business.
Chapter (6)Monthly tax payment and quarterly declaration
12. (A) If any person has taxable sales or service income during the year, he shall pay the monthly tax within ten days after the end of the relevant month. In addition, the quarterly declaration shall be sent to the relevant Township Revenue Officer within one month after the end of the relevant quarter.
(B) The Township Revenue Officer may notify any person to be considered to have taxable sales or service income within one year, to pay the monthly tax and to send the quarterly declaration;
(C) failing to pay tax under sub-section (a) or (b); Based on the information received by the Township Revenue Officer, if there is reason to think that the tax is less than the due amount, an estimate of the amount to be paid or additional payment may be requested.
(D) Sub-section (a); (B) Or (c) the money paid under (c) shall be deducted from the tax due under assessment.
(E) The tax to be paid by the importer under section 4 sub-section (c) of the law shall be collected by the Customs Department together with the customs in accordance with the customs collection methods.
Chapter 7Sending annual statement
13. (A) Sales taxable income within one year; Or if there is service income, the annual statement for that year must be sent to the Township Revenue Officer within three months after the end of the relevant year.
(B) taxable sales revenue to any person within one year; Or the Township Revenue Officer may request to send the annual statement if there is reason to assume that there is service income.
(C) error in the declaration submitted under sub-sections (a) and (b); If there is any balance, it can be amended before the censorship.
Chapter (8)Assessment and refund
14. (A) The annual declaration sent under section 13 shall include the sales revenue; Or if the Township Revenue Officer is satisfied that the service revenue is correct and complete, the tax can be assessed based on the declaration.
(B) If necessary, the Township Revenue Officer shall ask the assessee to submit the accounting documents. After conducting inspections and inspections, the sales documents, Or, if the service income is obtained correctly, tax can be assessed based on these accounting documents.
(C) If the sales revenue or service income from the accounting documents submitted by the assessee is not obtained correctly, the Township Revenue Officer shall scrutinize and assess the necessary other evidences.
(D) to send the annual tax return by the assessee; In case of failure to submit the accounting documents or to be inspected, the Township Revenue Officer may assess the tax based on the information received. Pre-tax inspection of anyone; You can request the necessary information.
15. The following shall be carried out in accordance with the rules and regulations for tax collection within the year without waiting until the end of the relevant financial year:
(A) person who will leave the country permanently;
(B) the person who terminated the business;
(C) Host of entertainment
(D) Taxpayer at a fixed monthly rate.
<Revised 29.09.2011, 24.03.2014>
15-a. Anyone leaving Myanmar must obtain a certificate of taxation under this law in accordance with the rules and regulations.
However, in this regard, the Ministry of Finance of the Union Government may issue an order and make an exception.
16. If the taxpayer can prove that the tax paid is more than the actual amount paid; The surplus shall be refunded if found by the Township Revenue Officer. The taxpayer is only entitled to claim within one year from the date of receipt of the notice of refund.
Chapter 9Assessment Or reassessment and correction of errors
17. (A) The Chief of the Township Revenue Department may, in any year, inform the taxpayer within three years after the end of the relevant assessment year to send the annual declaration regarding any of the following matters: Upon such notification, assessment or re-assessment may be conducted at any time in accordance with the provisions of this Law:
(I) being exempt from assessment due to tax assessment;
(Ii) reduced tax assessment; However, sales revenue, Or fraudulently obtaining services; Assessment due to omission; Or if it is necessary to re-assess, at any time after the end of the relevant assessment year, the Internal Revenue Department; Assessment with the prior approval of the Director General; Or you can re-evaluate.
(B) When carried out under sub-section (a), the tax shall be calculated according to the tax rate in the table which is effective for the relevant year.
18. (A) Township Revenue Department Head; The Head of the Union Area Revenue Department or the Head of the Region or State Revenue Department or the Head of the Revenue Office of Companies or the Head of the Revenue Office of the Senior Revenue Officers; Or the Revenue Appellate Tribunal Or if there is a significant error in the record in relation to any appeal order; Taxpayer Or amended by the appellant within three years from the date of the order. However, if an amendment is made to increase the tax or reduce the refund, the taxpayer must be allowed to settle.
(B) When carried out under sub-section (a), the tax shall be calculated only at the rate shown in the table applicable for the relevant year.
<Revised 29.09.2011, 24.03.2014>
19. (A) If the taxpayer is not satisfied, he may appeal to the following persons:
(I) the head of the Union Area Revenue Department or the head of the Region or State Revenue Department or the head of the Revenue Department of Companies or the Revenue Department of Companies or the Head of the Revenue Office of the Senior Taxpayers if the tax exceeds 30,000 kyats;
(Ii) the decision of the head of the Union Area Revenue Department or the head of the Region or State Revenue Department or the head of the Revenue Office of the Companies or the Head of the Revenue Office of the Senior Revenue Officers;
(3) The Supreme Court of the Union regarding the legal issue arising from the decision of the Revenue Appeal Tribunal.
(B) The taxpayer has the right to appeal in accordance with the rules if he is not satisfied with any order relating to him. If it is an order issued by the Township Revenue Officer, the taxpayer must file an appeal within thirty days from the date of receipt of the tax request or his dissatisfied order. If the head of the Union Area Revenue Department or the head of the Region or State Revenue Department or the head of the Revenue Department of Companies or the head of the Revenue Office of the Senior Revenue Officers is not satisfied with the order, the appellant or the head of the Township Revenue Department shall file an appeal within 60 days from the date of receipt of the dissatisfied order. The following periods shall be deducted from the calculation of time period:
(1) The time required to make a copy of the order for appeal;
(2) Period of appeal without payment of tax.
(C) the Chief of the relevant Union Area Revenue Department or the Head of the Region or State Revenue Department or the Head of the Revenue Department of Companies or the Head of the Revenue Department of Companies or the Revenue Officer of sub-section (b) if there is sufficient reason for the time limit under sub-section (b); Tax Appeal Tribunal; Or the Supreme Court of the Union may accept a waiver;
(D) The person who wants to appeal has the right to appeal only if he does the following:
(I) paying the tax due; Or
(Ii) applying to the Head of the Union Area Revenue Department or the Head of the Region or State Revenue Department or the Head of the Revenue Office of Companies or the Head of the Revenue Office of the Senior Revenue Officers or the Head of the Revenue Department of Companies and comply with its decision.
(E) Appropriate order may be issued after the appellant is allowed to speak in the execution of the appeal;
(F) if the tax is not more than 30,000 kyats by the order of the Township Revenue Officer; If the tax is not more than one hundred thousand kyats, the decision of the Head of the Union Area Revenue Department or the Head of the Region or State Revenue Department or the Head of the Revenue Department of Companies or the Head of the Revenue Office of the Senior Taxpayers; The tax is more than 100,000 kyats and if there is no legal issue, the decision of the Tax Appeal Tribunal shall be final.
<Revised 27.01.2011, 29.09.2011, 24.03.2014>
19-a. (A) if there is a point to be resolved in relation to the law in the order of the Revenue Appeal Tribunal; The head of the Union Area Revenue Department or the head of the Region or State Revenue Department or the head of the Revenue Department of Companies or the Head of the Revenue Office of the Senior Revenue Officers may propose the decision to the Supreme Court of the Union within 60 days from the date of receipt of its order.
(B) If the proposal is rejected by the Revenue Appeal Tribunal under sub-section (a), the rejected person may apply to the Supreme Court of the Union within sixty days from the date of receipt of the rejection order.
Township State Or amending an order made at each level
20. Internal Revenue Department; The Director General may, on his own initiative, According to the report of the assessee, the head of the Township Revenue Department; Any order issued by the Head of the Union Area Revenue Department or the Head of the Region or State Revenue Department or the Head of the Revenue Office of Companies or the Head of the Revenue Office of the Senior Revenue Officers; Within three years from the date of issuance of this order, an appropriate order may be issued.
However, the taxpayer shall not be allowed to file the following matters:
(A) The period for which an appeal can be lodged with the Head of the Union Area Revenue Department or the Head of the Region or State Revenue Department or the Head of the Revenue Department of Companies or the Head of the Revenue Office of the Senior Taxpayers has not expired; Or still appealing;
(B) Failure of the assessee to comply with sub-section 19 (d).
<Revised 29.09.2011, 24.03.2014>
Chapter 12Offenses and penalties
21 If any person fails to do any of the following: In paying such fine, the fine under sub-section (f) shall be collected separately without having to wait until the end of the fiscal year:
(A) failure to register; Failure to send a notice of commencement of business shall be subject to ten per cent of the tax due;
(B) failing to pay the monthly tax within the prescribed time; Failure to submit quarterly declaration; Ten per cent of the tax due for each failure to submit the annual declaration;
(C) failing to pay the tax due under the annual declaration; Ten per cent of the additional tax due under each assessment for each failure to comply with the summons for examination in connection with the assessment;
(D) ten per cent of the additional tax to be paid according to the assessment for failure to pay the tax within the prescribed or extended date;
(E) ten percent of the tax due for failure to keep the receipt or proof of receipt prescribed in accordance with the Commercial Tax Regulation ;
(F) If the Township Revenue Officer finds that the receipt or receipt of the receipt or receipt of the receipt of the receipt or receipt of the receipt of the receipt or receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt of the receipt
(1) 200,000 kyats for the first absence;
(Ii) 500,000 kyats for the second absence;
(3) Seven hundred thousand kyats for the third absence;
(4) Ten hundred thousand kyats each time for the third absentee.
<Revised 29.09.2011, 24.03.2014, 02.04.2015>
21-a. If any person fails to submit the list prescribed by the relevant Ministry of Finance and Revenue by the Ministry of Finance and Revenue under this Law without sufficient reason, the head of the relevant Revenue Department may pay a fine not exceeding 10% of the taxable tax.
<Revised 29.03.1991, 27.01.2011, 29.09.2011>
22. (A) (1) Anyone evading tax exemption; Or sales revenue to reduce taxes; If it is found that the information relating to the service income has been withheld, the person shall be given full disclosure within the prescribed time.
(Ii) if the person discloses the full amount within the permitted period, it shall be in addition to the tax payable and the tax evaded; Or a fine equal to one more tax due for withholding;
(3) If the person fails to disclose within the permitted period; Or if it discloses less than the sales or service income that was evaded, both tax and fine shall be paid under sub-section (2) and shall be prosecuted. If convicted, he faces up to a year in prison. A fine not exceeding one hundred thousand kyats; Both penalties shall be imposed.
(B) Any person who uses his sales revenue for the purpose of deceiving; Or deliberately sending a false declaration regarding service revenues. False Or a ledger that you know to be incorrect; If it is found that the statements have been submitted, a fine equal to the tax due will be paid and a lawsuit will be filed. If convicted, he shall be punished with imprisonment for a term not exceeding three years or with both. A fine not exceeding three hundred thousand kyats; Both penalties shall be imposed.
23. Whoever commits any of the following offenses under this Law shall be liable to imprisonment for a term not exceeding three to seven years if convicted with the permission of the relevant authorities.
(A) Bribery; Bribery;
(B) Bribery; Attempting to take bribes;
(C) Bribery; Encouraging bribery;
(D) any authority delegated by this Law in a dishonest manner; Misuse or deception.
(E) Failure to comply with the provisions of this Law without sufficient cause.
Chapter 13Tax collection
24. The taxpayer shall, within a specified time, Or failing to pay taxes and fines during the extension period, the non-payment will be considered as arrears; The Township Revenue Officer shall collect such arrears as income tax arrears. In doing so, the Township Revenue Officer shall exercise the methods and powers prescribed in the Income Tax Law.
25 (A) The persons delegated under section 10 of the law have the right to do the following:
(1) Relevant assessment; Or any building location for appeal; Or access to any business premises;
(Ii) books of account found during such inspection; Or the right to print logos on documents; The right to extract excerpts and make copies.
(B) The Chief of the Township Revenue Department shall issue the books of accounts required in any case carried out under this Law; Or failing to submit documents; If there is reason to believe that it will not be submitted upon request, or with the permission of the relevant Union Area Revenue Officer or the Head of the Region or State Revenue Department or the Head of the Revenue Department of Companies or the Revenue Officer of the Companies or the Revenue Officer of the Senior Revenue Officers:
(1) Any building location; Or access to any business premises;
(Ii) ledgers found in these places; Or the right to save documents.
(C) The Township Revenue Officer may, in case of urgency to carry out the matter under sub-section (b), write such reasons for such belief in writing and request for a search warrant from the relevant township judge. In doing so, the findings shall be reported to the Township Judge and the relevant Union Area Revenue Officer or the Director of the Region or State Revenue Department or the Head of the Revenue Office of Companies or the Head of the Revenue Office of Companies or the Revenue Officer as soon as possible.
(D) Relevant taxpayer if carrying out any matter under sub-sections (b) and (c); Or in the presence of his representative and two witnesses. Ledgers; Or, if the documents are stored, an acknowledgment of receipt must be issued, as well as assessment, Or must be held for as long as necessary to be examined before the appeal is finalized.
<Revised 29.09.2011, 24.03.2014>
26. Business organization of the Union Government; State-owned factory Workshop Regulations may be set in place for the assessment of trade and services.
27. For any year, in relation to any product or service. If foreign currency is included in sales or service income in connection with any service, it may be taxed by the Union Tax Law.
<Revised 24.03.2006, 27.01.2011, 29.09.2011, 24.03.2014>
28. (A) The correct accounts for the assessments under this Law shall be available in Burmese and English. Or in English;
(B) the Ministry of Finance and Revenue of the Union Government for any type of revenue; Section 14 of this law or for any type of taxpayer. By sub-section (b) a notice shall specify which list of information to be kept for submission upon request.
<Revised 27.01.2011, 29.09.2011>
29. In order to successfully implement the provisions of this Law, the Ministry of Finance and Revenue of the Union Government shall:
(A) Necessary rules; Rules or regulations may be issued with the approval of the Union Government.
(B) Notice of required order; Order Instructions and procedures may be issued.
<Revised 27.01.2011, 29.09.2011>
30. For the purposes of section 4, who is the producer? Trader; Service Provider Or the importer; If there is a matter to determine that the person required to register the business under sub-section (a) of section 11, the Internal Revenue Department; The decision of the Director General shall be final.
<Revised 27.01.2011, 29.09.2011>
31. The Union Government may contribute to the relevant Region or State Fund the commercial tax revenue collected in Myanmar Kyats by Region or State in addition to the revenue collected on imports.
32. In the case of production or trade of goods or resale or service of imported goods, the producer or trader or importer or service provider shall collect the tax receipt from the purchaser or recipient of the goods together with the proceeds from the sale of the goods or services before the commercial tax and the receipt of the receipt of the goods before the commercial tax.
However, in the case of the production and sale of special goods, the issuance of a receipt or proof of receipt shall be made in accordance with the rules.
33. There may be rules governing the production and sale of special goods and the imposition of tax stamps on imports.
34 Failure to issue a receipt or receipt to the customer or service recipient despite having proof of receipt; Section 21 of the Criminal Procedure Code (CPC) Ten percent of the fine, which is one hundred percent of the tax levied under sub-section (f), and ten percent of the fine imposed for each absentee shall be rewarded. The identity of the whistleblower shall not be disclosed except on government matters.
(Photo) Saw Maung Senior
State Law and Order Restoration Council
Schedules of the Commercial Tax Law
(1) If it is the imported goods, the tax shall be charged at 5 percent on the landed cost.
(2) The tax shall not be charged if it is the goods produced in the country.
|Sr. No.||Description of Goods|
|3||Maize and other cereals|
|5||Groundnuts, shelled or unshelled|
|7||Mustard seed, sunflower seed, tamarind seed, cotton seed.|
|10||Jute and similar fibres|
|13||Spices, raw (leaf, fruit, seed, bark)|
|19||Medicinal plants or herbs|
|20||Animal feed, fresh and dried (farm products only)|
|2821||Thatch, reeds, 'dani' and such agricultural products not elsewhere specified|
|25||Cane, finished and unfinished|
|26||Honey and bee wax|
|28||Bran and pillard of pules|
Cake, meal and residue of groundnuts, sesamum, cotton seeds,
|30||Soapstocks (of oil residue)|
|31||Bleaching substances (of oil residue)|
|36||Bandages, gauze, other surgical dressing materials, hospital and surgical outfit and sundries|
|37||X-ray film, plates and other X-ray, surgical and medicinal pharmaceutical apparatus and equipment|
|38||Insecticides, pesticides, fungicides etc.|
|2939||Various kinds of gun powder, various kinds of dyanamites and accessories thereof used by the civil departments|
|40||Stamps, all sorts|
|41||Defence and military stores and equipments|
28 . This category of goods may include more than one description.
|42.||Sealing wax and sticks|
|3043.||Textbooks, exercise and drawing books of various kinds and papers for the production of such books and all sorts of pencils|
|44.||Slates, slate pencils and chalk|
|45.||Shrimp paste (ngapi)|
|46.||Shrimp and fish sauces (Ngan-pya-ye)|
|47.||Groundnut oil, sesamum oil, sunflower seed oil, rice bran edible oil and oil cakes|
|48.||Flour (coarse and fine)|
|49.||Pulse, split and powdered|
|50.||Rice, split and powdered|
|51.||Fresh fish, fresh prawn|
|52.||Sterilized and other pasteurized milk|
|54.||Milk for the use of infants and invalids|
|**61.||Various kinds of bred|
|**62.||Various kinds of ruler, eraser, sharpener|
|**65.||Various kinds of fowl eggs|
|**66.||Pumpkin seeds, watermelon seeds|
|**67||Religious clothes (Thingan etc.)|
|**68.||Graphite for production of pencils|
Schedule 2Goods Chargeable Tax at 5 Percent
|No.||Description of Goods|
|1.||Jams, all sort.|
|2.||Soya bean paste, soya bean sauce and the like.|
|3.||Tea, preserved and dries, excluding black tea.|
|4.||Cotton seed oil, rice bran oil, inedible.|
|5.||Household medicines and other pharmaceuticals.|
|7.||Fountain pens and ball point pens.|
|8.||Cotton longyi (Coarse).|
|9.||Shirting, cotton, grey, unbleached.|
|16.||Road building stone and sand.|
|17.||Electrical equipment for educational and instructional purpose.|
|18.||Carpenter's tools and accessories.|
|19.||Agricultural tool and accessories.|
|20.||Rope of coir, jute, cotton and other kinds of rope.|
|21.||Household and laundry soap. |
|22.||Hats, all sorts. |
|23.||Sporting materials. |
|25.||Made-up track-suits for sports.|
|27.||Chemical fertilizers. |
|29.||Cooking powder. |
|31.||Noodles ( wet or dried) and wheat flour vermicelli.|
|32.||Unused blank containers for soft drink. |
|33.||Unused blank containers for purified drinking water.|
|34.||Unused blank tin. |
|35.||Monhinga, tick monhinga (noodle), flat noodle, rice vermicelli, cut noodle etc.|
|36.||Various kinds of seeds, tuber, branch sapling, sapling.|
|37.||All sorts of mosquito repellents.|
|38.||Rice powder ( nutritious powder for baby)|
|39.||Snack made of rice |
|40.||Thanakha, (block, liquid, powder, solid) including medicated thanakha|
|41.||Commodities such as chop stick, basket, mat, sieve, round tray, wall made of bamboo, cane, reef (thin)|
|42.||Various kinds of salted fish.|
|43.||Various kinds of salted preserved prawn, fish.|
|44.||Jaggery, brown slab sugar.|
|45.||Animal feed (excluding cattle feed)|
|46.||Sprays, not insecticide, for plants, fruits, flowers and leaves.|
|47.||Fried fish ball, fish cracker, fried meat ball, fried prawn ball, fried dry prawn, fried shrimp paste.|
|48.||Mango pickle, marian pickle.|
|49.||Dry prawn/ dry prawn powder.|
|50.||Various kinds of sausage, chicken sausage and other sausage.|
|53.||Joss sticks, scented sticks.|
|54.||Feminine sanitary wares for monthly use.|
|55.||Glazed earthen pot, earthen pot.|
|56.||Unused tubes for toothpaste.|
|57.||Various roasted peas, fried peas.|
|58.||Roasted pumpkin seeds, watermelon seeds (Kwarsae), sunflower seeds.|
|62.||Electricity for industrial use.|
Goods Chargeable Tax at 5 Percent
|No.||Description of Goods|
|3.||Malt and malt flour. |
|4.||Bread, biscuits and cakes.|
|5.||Other foodstuff produced by bakeries.|
|7.||Food flavours and essences.|
|8.||Turpentine refined. |
|9.||Tung oil and turpentine raw.|
|10.||Engine oil, lubricants and other petroleum products not elsewhere specified.|
|11.||Baking powder and yeast.|
|12.||Dyes and dyestuff. |
|13.||Chemically based compounds.|
|15.||Chemical products produced from petroleum and petroleum coke. |
|16.||Parts and accessories for shoes, boots and slippers.|
|17.||Chrome leather, sole leather, leather of sheep and goat.|
|18.||Aluminium circles and plates. |
|19.||Machine parts and accessories made of rubber.|
|20.||Plastic raw materials.|
|21.||Poles and posts and teak and hardwood.|
|22.||Newspapers, journals, magazines and other printed books and publications. |
|23.||Papers and paperboards.|
|25.||Ink, all sorts.|
|26.||Safety pins, pins, clips and other office stationary supplies.|
|27.||Silk yarn. |
|28.||Ribbons, tapes, trimming of cotton.|
|33.||White clay, fire clay and clay powder.|
|35.||Dolomite stone. |
|36.||Red, yellow and white ochres.|
|40.||Lead slag. |
|42.||Tin concentrates, tungsten concentrates and Tin, Tungsten and Scheelite mixed ores. |
|49.||Refined Lead sulphide.|
|50.||Saws, all sort.|
|51.||Bottles, all sort.|
|52.||Gunny cloth and gunny bags.|
|53.||Packing materials made of paper or paperboard.|
|54.||Plastic bags, all sorts.|
|55.||Boxes, barrels, buckets made of iron and iron boxes, barrels and cups coated with various kinds of metal liquid.|
|56.||Crown cork. |
|58.||Spectacles, frames and parts for spectacles.|
|59.||Fishing hooks. |
|60.||Electricity (excluding industrial use.)|
|61.||Unexposed photographic films.|
|63.||Coffee powder, all sorts.|
|67.||Bicycles, tyres and tubes.|
|68.||Tyres and tubes for motor-cars and motor-cycles.|
|70.||Tyres and tubes not elsewhere specified.|
|72.||Cotton longyi (fine).|
|73.||Cotton fabrics, coloured, dyed and cotton sheeting white bleached or mercerized.|
|76.||Printed cotton fabrics.|
|77.||Household fabrics such as table cloth, napkin.|
|78.||Cotton mosquito nettings.|
|79.||Cotton fabrics, not elsewhere specified, other than lace fabrics.|
|80.||Made-up apparel, other than those for sports.|
|81.||Made-up mosquito nets.|
|82.||Lime and lime powder.|
|83.||Household utensils of brass and other metals.|
|84.||Galvanized corrugated iron sheets|
|85.||Agricultural machines equipments and machine tools.|
|86.||Waving, knitting, spinning machine parts and accessories thereof. |
|87.||Lamp shades, bulb shades, switches, blocks, parts and accessories thereof. |
|88.||Electrical wires, clips and other internal electrical fittings.|
|89.||Industrial sewing machines.|
|90.||Road construction machines, road rollers, parts and accessories thereof.|
|91.||Batteries (excluding dry batteries)|
|93.||Sanitary fixtures and fittings.|
|94.||Plastic building materials.|
|97.||Bicycles spare parts and accessories. |
|98.||Tractors, other industrial motor trucks, parts and accessories thereof. |
|99.||Train engines, train locomotives, coaches, spare parts and accessories thereof. |
|100.||Sea-going ships, other ships, motor boards, schooners, spare parts and accessories thereof. |
|101.||Aircrafts, parts and accessories thereof.|
|104.||Plastic materials for household and personal use, not elsewhere specified.|
|105.||Kerosene stoves, spare parts and accessories.|
|107.||Umbrella, all sorts. |
|108.||Canvas footware, cane ball shoes and footware all sorts.|
|109.||Malted milk preparation.|
|110.||Cold milk, ice cream, ice bar etc.|
|111.||Parts and accessories for domestic electrical equipment and appliances.|
|115.||Domestic sewing machines. |
|118.||Various kinds of charcoal stove, parts and accessories thereof.|
|119.||Various kinds of diesel stove, parts and accessories thereof.|
|120.||Various kinds of gas stove, parts and accessories thereof.|
|122.||Various kinds of toothpaste.|
|123.||Purified drinking water.|
|126.||Appliances made of kapok, cotton, sponge, cork, spring etc.|
|127.||Fabrics and utensils made of gold and silver embroidery.|
|128.||Various kinds of shampoo.|
|129.||Rubber balloon and rubber band.|
|130.||Hyaline vase, hyaline cup.|
|131.||Ready-made foodstuff such as coffee mix, tea mix, milo, overtine, nutritious cereals.|
Goods Chargeable Tax at 5 Percent
|No.||Description of Goods|
|1.||Artificial and synthetic pearls, diamonds and gemstones and cut stones. |
|2.||Household glassware other than glass vases, bottles and tumblers.|
|3.||Marble products. |
|6.||Chilly sauce and sauces, all sorts.|
|7.||Milk cream, butter, ghee, cheese.|
|8.||Naphthalene balls and camphor blocks.|
|9.||Paints, pigments and other colouring and polishing materials.|
|10.||Painters' materials ( excluding artist's wares).|
|11.||Zip and buttons of all sorts not elsewhere specified.|
|13.||Hair pins, hair slides, hair clips, hair grips, hair curlers and hair dressing articles.|
|15.||Detergents and cleansing powder.|
|16.||Various kinds of household materials made of rubber.|
|17.||Hardwood plywood and veneers.|
|18.||Building and constructional materials made of paperboard.|
|19.||Paper products other than packing material.|
|21.||Linoleum and floor coverings. |
|22.||Tarpaulins in rolls and pieces. |
|24.||Brick, brick tiles and products, fire brick.|
|25.||Crockery ( porcelain).|
|26.||Crockery ( enamel plated.)|
|27.||Lamps, lanterns, parts and accessories thereof.|
|28.||Household and toilet porcelain fittings and fixtures.|
|29.||Household iron nails.|
|30.||Razors, razor blades and scissors.|
|31.||Locks, padlocks and keys.|
|32.||Fittings and accessories for furniture, boxes and trunks.|
|33.||Thin or heavy plates made of iron or steel, metal coated iron or steel plates.|
|34.||Nuts, screws, bolts made of iron or steel etc.|
|35.||Constructional goods such as iron or steel rods, bars, billets, wires.|
|36.||Building and constructional goods of non-ferrous metals.|
|37.||Plumbing fixtures and fittings. |
|38.||Mixers, mixers' wares, stone and gravel crusher and such constructional and miscellaneous industrial wares.|
|39.||Iron or steel chains and anchors.|
|40.||Miscellaneous metallic goods, other than those made of silver and platinum, not elsewhere specified.|
|42.||Torches, parts and accessories thereof.|
|43.||Electric bulbs and tubes, all sorts, other than neon bulbs and tubes for advertising.|
|44.||Ceramic electric and telegraphic relaying and insulating materials. |
|45.||Meter and meter boxes.|
|46.||Electric relaying and insulating materials.|
|47.||Main electric transmitting equipment and accessories.|
|48.||Mining, drilling, excavating machines, parts and accessories thereof. |
|49.||Electric generating machines such as electric generators, transformers, and parts and accessories thereof. |
|50.||Electric power distributing line, equipment and parts and accessories thereof.|
|51.||Telegraphic, wireless, telephone, telex, radio communication equipment and parts and accessories thereof.|
|52.||Parts and accessories of radio and electronic communication equipment.|
|53.||Measuring and surveying equipment. |
|54.||Glass sheets and glass building and constructional goods.|
|55.||Building and constructional goods made of concrete or asbestos.|
|56.||Household fittings and fixtures other than porcelain materials.|
|58.||Boilers, engines, generators, parts and accessories thereof.|
|59.||Pontoon bridges, buoys, parts and accessories thereof.|
|60.||Cigarette cases and ashtrays, all sorts.|
|61.||Cinematographic films, unexposed.|
|62.||Toys, all sorts.|
|63.||Vehicles and carriages for children, parts and accessories thereof.|
|65.||Printing press requisites and accessories not elsewhere specified.|
|66.||Mechanical lighters, all sorts. |
|67.||Ceramic electric and telegraphic relaying and insulating|
|69.||Meter and meter boxes.|
|70.||Electric relaying and insulating materials.|
|71.||Main electric transmitting equipment and accessories.|
|72.||Mining, drilling, excavating machines, parts and accessories thereof. |
|73.||Electric generating machines such as electric generators, |
|74.||transformers, and parts and accessories thereof.|
|75.||Electric power distributing line, equipment and parts and|
|77..||Telegraphic, wireless, telephone, telex, radio communication |
|78.||equipment and parts and accessories thereof.|
|79.||Parts and accessories of radio and electronic communication|
|81.||Measuring and surveying equipment.|
Glass sheets and glass building and constructional goods.
|82.||Building and constructional goods made of concrete or asbestos.|
Household fittings and fixtures other than porcelain materials.
|84.||Boilers, engines, generators, parts and accessories thereof.|
|85.||Pontoon bridges, buoys, parts and accessories thereof.|
Cigarette cases and ashtrays, all sorts.
|86.||Cinematographic films, unexposed.|
|87.||Toys, all sorts.|
|88.||Vehicles and carriages for children, parts and accessories thereof.|
|90.||Printing press requisites and accessories not elsewhere specified.|
Goods Chargeable Tax at 5 Percent
|No.||Description of Goods|
|2.||Isin glass. |
|4.||Toffee and Chocolates.|
|6.||Cinematographic file, exposed.|
|7.||Perfumery and toilet requisites, other than medicated powder.|
|8.||Teak and plywood containing teak.|
|9.||Teak Sawn |
|10.||Wood floor tiles. |
|11.||Leather products other than for industrial use.|
|12.||Cotton lace fabrics and cotton lace.|
|13.||Blankets, shawls other than of cotton.|
|14.||Artificial leather textiles.|
|15.||Longyis, of silk and of artificial and silk mixed.|
|16.||Synthetic silk ribbons.|
|17.||Fabrics and made-up clothing of fur and wool. |
|19.||Motorcycles, scooters and the like.|
|20.||Printing press, off-set, book-binding, block-making machines, parts and accessories thereof.|
|21.||Oil-milling machines, parts and accessories thereof.|
|22.||Cinematographic cameras, projectors, parts and accessories thereof (including carbons).|
|23.||Various kinds of camera, parts and accessories thereof.|
|25.||Typewriters, calculators, copiers, statistical machines, other office machines, equipment, parts and accessories thereof.|
|26.||Watches, clocks, chronometers, parts and accessories thereof.|
|27.||Cutlery other than of gold, silver, gold and silver plated.|
|29.||Filing cabinets of iron or steel etc.|
|31.||Safe cash box, treasury material, equipment and cash boxes.|
|33.||Radios, Televisions, Video Cameras, Video players.|
|34.||Electric stoves, electric rice cookers and microwave stoves.|
|35.||Fiber cases, suitcases and brief cases.|
|36.||Electric fans, electric irons, electric washing machines and water coolers. |
|38.||Gramophone records, laser records and memory sticks.|
|39.||Air conditioners. |
|40.||Materials made of ivory, tortoise shell and other materials of animal origin.|
|41.||Billiard board, billiard ball, billiard shaft and billiard equipment and requisites. |
|43.||Recorders, cassettes with radio transistor, cassettes and tapes.|
|44.||Domestic electrical equipment and appliances not elsewhere specified. |
|49.||Decorating materials for car.|
|50.||Utensils made of fibre.|
|51.||Utensils made of aluminum.|
|52.||Computers and accessories.|
|Serial No.||Description of goods||Tax Rate |
|3.||Virginia tobacco, cured.||50|
|5.||Cigars, pipes, all sorts.||50|
|7.||Betel chewing preparations.||50|
|8.||Various kinds of liquor.||50|
|9.||Various kinds of beer.||50|
|10.||Various kinds of wine.||50|
|11.||Teak log and teak conversions.||50|
|12.||Hardwood log and hardwood conversions.||50|
|13.||Jade and other precious stones.||30|
|14.||Light vans, saloons, sedans, light wagons, estate wagons and coupe.||25|
|17.||Jet fuel. ||10|
|Serial No.||Kind of services||The amount on which computation is to be based||Tax percentage|
|1.||Railways, waterway, airway and road transport business.||Total receipts in respect of passenger fares||5|
|2.||Entertainment business||Total receipts||5|
|3.||Trading business consisting of purchases and sale of goods.||Total sales||5|
|4.||Hotel, rest house||Total receipts||5|
|5.||Enterprise for sale of foods and drinks.||Total sales||5|
|6.||Tourism business ( including business of tourist guide). ||Total amount of proceeds obtained from tourists.||5|
|7.||Cleaning, oiling, repair and decoration of motor vehicles.||Total amount of proceeds including the cost of material.||5|
|8.||Insurance business except life insurance business. ||Total amount of premium.||5|
|9.||Beautifying and body fitness businesses including hair dressing. ||Total amount of proceeds including the cost of materials. ||5|
|10.||Printing business, computer typing and computer graphic designing. ||Total receipts||5|
|11.||Brokerage services||Total receipts||5|
|12.||Drawing designs, decoration and repairing of land, building and construction.||Total receipts||5|
|13.||Advertising business, taking and developing photos, edition and distribution business of motion pictures and video tapes. ||Total amount of proceeds including the cost of materials. ||5|
|14.||Agents, lawyers, certified accountants, auditors.||Total receipts||5|