Myanmar: Creation of Large Taxpayer Unit scheduled for 2014
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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


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