All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Myanmar: Creation of Large Taxpayer Unit scheduled for 2014


Cynthia Herman, VDB Loi

Reform of the Myanmar taxation organisational structure continues with the introduction of a Large Taxpayer Unit (LTU), which is set to open in April 2014. The plan is on schedule for this expected opening at the beginning of the next tax year, with tax officers already selected and assigned to staff the LTU. LTU staff will be specifically trained for their new roles in this new unit.

It is hoped that by establishing an LTU, the Inland Revenue Department (IRD) will improve the service to large taxpayers, which is necessary at this time with the increasing number of significant investments underway in Myanmar. The criteria used for defining a "large taxpayer" are still under discussion. It is expected that the LTU will manage the administration for all large taxpayers for all domestic taxes. The LTU should also ensure that the compliance of the large taxpayers will be improved, and make operations more effective as the specific needs and risks of large taxpayers will be addressed by the unit.

Reforms in the tax administration beginning with the self-assessment pilot, which is set to launch at the same time as the LTU opens, will begin in this unit before being rolled out to other taxpayers. The adoption of an LTU in other developing countries has been demonstrated as beneficial and this trend to organise tax units according to taxpayer size has been found to manage compliance well.

Cynthia Herman (


Tel: +95 942 112 9769


more across site & bottom lb ros

More from across our site

The Biden administration is about to give $80 billion to the Internal Revenue Service to enhance the tax authority’s enforcement processes and IT systems.
Audi, Porsche, and Kia say their US clients will face higher prices under the Inflation Reduction Act after the legislation axes an important tax credit for electric vehicle production.
This week Brazil’s former President Luiz Inacio Lula da Silva came out in support of uniting Brazil’s consumption taxes into one VAT regime, while the US Senate approved a corporate minimum tax rate.
The Dutch TP decree marks a turn in the Netherlands as the country aligns its tax policies with OECD standards over claims it is a tax haven.
Gorka Echevarria talks to reporter Siqalane Taho about how inflation, e-invoicing and technology are affecting the laser printing firm in a post-COVID world.
Tax directors have called on companies to better secure their data as they generate ever-increasing amounts of information due to greater government scrutiny.
Incoming amendments to the treaty could increase costs on non-resident Indian service providers.
Experts say the proposed minimum tax does not align with the OECD’s pillar two regime and risks other countries pulling out.
The Malawian government has targeted US gemstone miner Columbia Gem House, while Amgen has successfully consolidated two separate tax disputes with the Internal Revenue Service.
ITR's latest quarterly PDF is now live, leading on the rise of tax technology.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree