ထောင်စုနှစ် ဖွံ့ဖြိုးရေး ပန်းတိုင်များ

Myanmar Law Center


   

မြန်မာ ဥပဒေများ (Myanmar Laws)

Myanmar Laws

‘ဥပဒေတွေ ရေးထားတာ ဘာတွေမှန်း မသိဘူး။ နားမလည်ဘူး’လို့ ဆင်ခြေပေးပြီး၊ ရှောင်ကွင်းနေရင်တော့ သေချာပါတယ်။ တစ်နေ့ကျရင် ဒုက္ခရောက်ဘို့ များပါတယ်။ အဲဒီလောက် မခက်ပါဘူး။ ကြိုးစား ဖတ်ကြည့်ပါ။ ၅၀% မကတော့ နားလည်ပါလိမ့်မယ်။ ဥပဒေ ဆိုတာ နိုင်ငံတစ်နိုင်ငံစီမှာ ရှိတဲ့ နေထိုင်သူတိုင်း (နိုင်ငံသား+ နိုင်ငံခြားသား တိုင်း) လိုက်နာရမယ့် စည်းကမ်းတွေ ဖြစ်ပါတယ်။ ကိုယ့် စည်းကမ်းမှ ကိုယ်မသိရင် အဲဒီတိုင်းပြည် ဘယ်လိုနေမလဲ? ဥပဒေဆိုတာ အများအားဖြင့် ချိုးဖောက်ရင် ထောင်ဒဏ်၊ ငွေဒဏ်တွေ ပါလာတဲ့ တင်းကြပ်တဲ့ စည်းမျဉ်းစည်းကမ်းတွေ ဖြစ်ပါတယ်။ မသိလိုက်လို့ ခံလိုက်ရတာမျိုး မဖြစ်အောင်၊ မသေချာလို့ သိချင်တဲ့အခါ ရှာလို့ရအောင်၊ ရည်ညွှန်းလို့ရအောင် ပြည်သူအများအတွက် ခေတ်အလိုက် ဥပဒေများကို  စုစည်း တင်ပြထားပါတယ်။

ဥပဒေ တစ်ခုချင်းနဲ့ ပတ်သက်လို့ ပြင်သင့်တာ၊ ဖြည့်စွက်သင့်တာတွေကို အကြံပေး တောင်းဆိုချင်တယ်ဆိုရင် သက်ဆိုင်တဲ့ ဥပဒေကို ရှာဖတ်ကြည့်ပါ။ အဲဒီဥပဒေ ဖော်ပြထားတဲ့ စာမျက်နှာရဲ့ အောက်ဆုံးမှာ facebook comment box မှာ ရေးသား အကြံပေး ဆွေးနွေး ရေးသားပေးပါ။ ကျွန်တော် ကျွန်မတို့ ပြည်သူတွေရဲ့ လိုလားမှုတွေကို law maker တွေ သိဘို့ စတုတ္ထ မဏ္ဍိုင်ကနေ သူတို့ သိအောင် ခင်ဗျားတို့ ကျွန်တော်တို့ အားလုံး ဝိုင်းကြိုးစားရပါမယ်။ 

ကျွန်တော်တို့ ကိုယ်စား လွှတ်တော် တက်ခိုင်းထားတဲ့ ပြည်သူ့ကိုယ်စားလှယ် အားလုံးမှာ ပြည်သူတွေ လိုအပ်ချက်တွေ တောင်းဆို အဖြေရှာပေးဘို့ တာဝန်ရှိပါတယ်။ အလှည့်ကျ အစိုးရဖွဲ့ကြတဲ့ ပြည်သူ့ အစိုးရ ဆိုတာတွေကလည်း ပြည်သူတွေရဲ့ လိုလားချက်တွေကို အဖြေရှာ ဖြည့်ဆည်းပေးဘို့ အမြဲတာဝန်ရှိပါတယ်။  / --- အယ်ဒီတာ 

 

GENERALLY IMPORTANT LAWS IN MYANMAR

  • (1) The Union of Myanmar Foreign Investment Law (1988)
  • (2) The Myanmar Citizens Investment Law (1994)
  • (3) The State- owned Economic Enterprises Law (1989)
  • (4) Contract Act, 1872.
  • (5) Sale of Goods Act, 1930

BUSINESS-RELATED LAWS

  • (6) Myanmar Companies Act, 1914.
  • (7) Myanmar Special Company Act, 1950.
  • (8) Partnership Act, 1932.
  • (9) The Co-operative Society Law (9/92)
  • (10) Private Industrial Enterprise Law (1990)
  • (11) The Law Relating to Overseas Employment (3/1999_)
  • (12) Electronic Transactions Law (5/2004)
  • (13) The Law Relating to Private Health Care Services (2007)

FINANCE-RELATED LAWS

  • (14) Negotiable Instruments Act, 1881.
  • (15) Myanmar Insolvency Act, 1920.
  • (16) Foreign Exchange Regulation Act, 1917.
  • (17) The Financial Institutions of Myanmar Law (1990)(Amendment 1994)
  • (18) The Central Bank of Myanmar Law (1990)
  • (19) Saving Bank Law (1992)
  • (20) The Myanmar Agriculture and Rural Development Bank Law (1990)
  • (21) The Myanmar Insurance Law (1993)
  • (22) The Insurance Business Law (1996)
  • (23) The Myanmar Agriculture and Rural Development Bank Law (1990)

 

2011-12-02 - The Right to Peaceful Assembly and Peaceful Procession Act

                                                              The Right to Peaceful Assembly and Peaceful Procession Act

                                                              (The Pyidaungsu Hluttaw Law No. 15/2011)

                                                              7th day of the Waxing Moon of Nadaw in 1373

                                                              (2nd December 2011)

 

Introduction

In Article 354 Section (B) of the Union Republic of Myanmar Constitution Law, it is prescribed that if

not contrary to the laws enacted for Union security, rule of law, community peace and tranquility, or

public morality, every citizen shall be at liberty to assemble and hold a procession peacefully without

arms. So that citizens can exercise these rights legally, Pyidaungsu Hluttaw has enacted this law.

Chapter (1) Terms and Definitions

1. This law shall be called the law of peaceful assembly and peaceful procession.

2. Words in this law shall have the following meanings:

(a) A citizen refers to a person who is born to parents both of whom are nationals of the

Union Republic of Myanmar and is a legal citizen on the day the constitution is confirmed

and enacted.

(b) A peaceful assembly refers to a peaceful gathering of more than one person, unarmed and

following the rules, and giving speeches in permitted public places according to this law

for the purpose of expressing their wishes and convictions.

(c) A peaceful procession refers to more than one person having a peaceful procession in

an orderly fashion, unarmed and following the rules, on a permitted public road for the

purpose of expressing their wishes and convictions.

(d) A permit refers to the permission given in accordance to this Act to allow a peaceful

gathering or peaceful procession.

(e) A poster refers to an expression that does not harm the dignity of a person; it be in words,

signs, images, photographs, paintings, cartoons, statues, television broadcast, or something

expressed in any other way, and held in hand, placed in the ground, pasted on another

item or some other way, for the purpose of expressing one’s wishes and convictions.

(f) A sign refers to an expression that does not harm the dignity of a person; it includes the

name of a party or an association or an organization in words, to be held in hand, placed

in the ground, or hung or expressed in some other ways, for the purpose of expressing

one’s wishes and convictions.

(g) Arms refer to weapons and equipment, the definitions of which provided in Weapons and

Explosives Act, as well as things that can be dangerous to another person.

(h) A flag refers to flags of the Union, official parties, and official associations and

organizations.

Chapter (2) Purpose

3. The purpose of this Act is as follows:

(a) For Union security, rule of law, community peace and tranquility, or public morality;

(b) For the citizens, as defined by the Union Republic of Myanmar Constitution, to be able to

systematically exercise their basic right to peaceful assembly and peaceful procession and

to provide them with legal protection;

(c) To protect the public from harassment, danger, harm, and obstruction from those who are

exercising their right to peaceful assembly and peaceful procession.

Chapter (3) Applying for Permission

4. The citizens or organizations that want to exercise the right to peaceful assembly and

peaceful procession and express themselves must apply for the permission at least five days

in advance by using the form, including the following information, to the Chief of the

Township Police Force.

(a) Purpose of the peaceful assembly, the site, the date and time, the topic at the assembly, and

the chants;

(b) Purpose of the peaceful procession, the route, the date and time, and the chants;

(c) The person applying for the permit for peaceful assembly and peaceful procession, and

biographies of the leader and the speaker;

(d) The schedule of peaceful assembly or peaceful procession and approximate number of

attendees;

(e) If an organization is conducting the peaceful assembly or peaceful procession, record of

that organization’s decision or supporting document;

(f) If permission is given, the agreement to abide by the rules in this Act as well as the permission.

Chapter (4) Issuance and Denial of Permission

5. When the Chief of the Township Police Force receives an application from a citizen or citizens,

or an organization, submitted in accordance with the rules for permission, the permission can

be issued or denied with approval from the Chief Administrator of the Township Department

of General Administration from the township concerned. However, it cannot be denied when

it is not in breach of the security of the State, rule of law, community’s peace and tranquility,

and public morality.

6. The permission or denial of permission must be reported by the Chief of Township Police

Force to the Chief of the District Police Force and by the Chief Administrator of the Township

Department of General Administration to the Chief Administrator of the District Department

of General Administration promptly.

7. Chief of the Township Police Force concerned must do the following:

(a) If permission is granted, notify the applicant at least 48 hours in advance of the date and

time for the peaceful assembly or peaceful procession;

(b) If permission is denied, notify the reason for denial at least 48 hours in advance of the date

and time for the peaceful assembly or peaceful procession on the application.

8. The following information must be included in the permission:

(a) Date, place, and time of the peaceful assembly;

(b) Date, route, and time of the peaceful procession;

(c) Number of people given permission to participate in the peaceful assembly and peaceful

procession;

(d) Name(s) and address(es) of the person or persons given permission to speak;

(e) Local rules.

9. Appeals to the denial of permission can be made in the following way:

(a) Appeals can be made to the Chief of the Region or State Police Force concerned within

seven days of the receipt of the notification of denial.

(b) With approval from the Chief Administrator of the Department of Regional or State

General Administration, Chief of the Region or State Police Force concerned must make

a decision on the appeal, made in accordance with sub-section (a), within 14 days of its

receipt.

(c) The decision made by Chief of the Region or State Police force, in accordance with subsection

(b) is final.

Chapter (5) Rules

10. A peaceful assembly is to be made only at the site assigned in the permission.

11. When having a peaceful procession, so as not to disturb the public, people are given

permission to gather only at the assigned starting point of the route and to proceed peacefully

along the assigned route.

12. Those who participate in a peaceful assembly and a peaceful procession must obey the

following rules:

(a) They must not talk or behave in a way to cause any disturbance or obstruction, annoyance,

danger, or a concern that these might take place.

(b) They must not behave in a way that could destroy the government, public, or private

properties or pollute the environment.

(c) They must not obstruct or disturb vehicles, pedestrians, and people.

(d) They must not carry any weapons during a peaceful assembly and a peaceful procession.

(e) They must not say things or behave in a way that could affect the country or the Union,

race, or religion, human dignity and moral principals.

(f) They must not spread rumors or incorrect information.

(g) They can carry and display flags, posters, and signs during a peaceful assembly and a

peaceful procession.

(h) During a peaceful procession, they must not use loudspeakers other than the approved

hand-held ones; they must not recite or shout chants other than the ones approved.

(i) They must obey the supervision and enforcement of rules by the officials.

(j) They must obey necessary notices, orders, and instructions issued.

(k) If permission is revoked, they must not continue but disperse.

Chapter (6) Taking Action

13. A police officer with a rank of no less than a deputy is to give necessary protection to the

attendees of a peaceful assembly and peaceful procession, conducted in accordance with the

law, so that there can be no harassment, destruction, or obstruction.

14. A police officer no less than a deputy is to do the following:

(a) Warn the leader of the peaceful assembly and peaceful procession of any breach to the

rules in these Acts at the site.

(b) Report to the Chief of Township Police Force when the warning in sub-section (a) is not

heeded.

15. At the receipt of the report submitted according to Section 14 sub-section (b), the Chief

of Township Police Force must immediately report it to the Chief Administrator of the

Department of Township General Administration and get an approval and revoke either the

permission for a peaceful assembly or a peaceful procession. The official must first make a

verbal announcement of the revocation and give a written notice within 24 hours.

16. If the violation of the rules continues after the announcement of the revocation of the permit,

the Chief of the Township Police Force must continue to take an action in accordance with the

existing laws, bylaws, policies, and procedures.

Chapter (7) Crime and Punishment

17. If there is evidence that a person disturbs, destroys, obstructs, annoys, assaults, bullies,

or harms the attendees of a peaceful assembly or a peaceful procession conducted in

accordance with a given permission, he or she must receive a maximum sentence of two years

imprisonment or a maximum fine of fifty thousand kyat or both.

18. If there is evidence that a person is guilty of conducting a peaceful assembly or a peaceful

procession, he or she must receive a maximum sentence of one year imprisonment or a

maximum fine of thirty thousand kyat or both.

19. If there is evidence that a person violates a rule in Section 8 Sub-section (e) or a rule

in Sections 10, 11, and 12, that person must receive a maximum sentence of six months

imprisonment or a fine of ten thousand kyat or both.

Chapter (8) General

20. The crime against which an action is taken by this law is considered a crime actionable by the

police.

21. During a permitted peaceful assembly or a peaceful procession, if anyone breaches security

of the country, rule of law, peace and tranquility of the community, and the laws prescribed

to protect public morality, or hurt anyone else, action must be taken against these violations

according to the existing laws.

22. When exercising their right to a peaceful procession and a peaceful expression of their wishes

and opinions freely, each citizen must follow the provisions in this Act.

23. When a citizen or an organization with a permit no longer wants to conduct a peaceful

assembly or a peaceful procession due to various reasons, they must report this to the Chief of

Township Police Force within 24 hours.

24. When implementing the provisions in this Act, the Ministry of Home Affairs:

(a) Can issue bylaws or rules and regulations with approval from the Union Government;

(b) Can issue necessary announcements, orders, instructions, and procedures.

–––––––––––––––––––––––––––––––––––––

I sign this in accordance with the constitution.

Thein Sein

President of the Country

Union Republic of Myanmar

2011-09-29 - The Law Amending the Myanmar Stamp Act

                                                                      The Law Amending the Myanmar Stamp Act

                                                                      (The 2011 Pyidaungsu Hluttaw Law No. 2)

                                                                      2nd Waxing of Thadingyut 1373 ME (29 September, 2011)

 

The Pyidaungsu Hluttaw hereby enacts the following law.

1. This Law shall be called the Law Amending the Myanmar Stamp Act.

2. In the Myanmar Stamp Act, the expression “President of the Republic of the Union Myanmar may” shall be substituted by the expression “Ministry of Finance and Revenue of the Union Government may, with the approval of the Union Government”.

3. The Sub-section (9) of the Section 2, the Myanmar Stamp Act shall be substituted by the expression “(9) Collector includes any Revenue Officer and any officer delegated by the Director General of the Internal Revenue Department;”.

4. In Section 9 of Myanmar Stamp Act: (a) Sub-section (b) shall be inserted after the Sub-section (a) as follows- “(b) amend or enhance all or any of the amounts or values, description of instruments and proper stamp duties mentioned in this Act including Schedule 1 annexed thereto, and” (b) the Subsection (b) shall be arranged as the Sub-section (c).

5. The Section 20 of the Myanmar Stamp Act shall be substituted by “20. Where an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of the Republic of the Union of Myanmar, such duty shall be payable in that foreign currency at the rate of one per centum on such amount or value instead of any proper stamp duty mentioned in schedule 1 annexed in this act.” 6. In the Section 49 of the Myanmar Stamp Act, the expression “by the President of the Republic of the Union Myanmar” shall be substituted by the “by the Ministry of Finance and Revenue of the Union Government, with the approval of the Union Government”. 7. the Sub-section (1) of the Section 70 of the Myanmar Stamp Act shall be substituted by “70. (1) No Prosecution in respect of any offence punishable under this Act shall be instituted without the prior sanction of the Ministry of Finance and Revenue of the Union Government.”

I sign in accord with the Constitution of the Republic of the Union of Myanmar.

Sd/ Thein Sein

President

The Republic of the Union of Myanmar

2011-09-29 - The Law Amending Income Tax Law

                                                                  The Law Amending Income Tax Law

                                                                  (The 2011 Pyidaungsu Hluttaw Law No. 4)

                                                                  2nd Waxing of Thadingyut, 1373 ME   

                                                                  (29 September, 2011)

The Pyidaungsu Hluttaw hereby enacts the following law.

1. This law shall be called the Law Amending the Income Tax Law.

2. This law shall come into effect starting 2011-2012 fiscal year.

3. In the Income Tax Law,

(a) The word “tax assessment committee” shall be substituted with the word “Head of Township Internal Revenue Department.”

(b) The word “First Appellate Tribunal” shall be substituted with the word “Head of Region or State Internal Revenue Department” or the word “Corporation Tax Office.”

(c) The word “Second Appellate Tribunal” shall be substituted with the word “Revenue Appellate Tribunal.”

4. In Section 3, the following sub-section shall be inserted as sub-section

(j)

“(j) A group of persons includes an organization comprising partnership business, joint-venture business, company, individual, an officially registered organization or an association in accord with an existing law, a cooperative society and state-owned business organizations.

5. After Section 3, sub-section (r), sub-section (s) and sub-section (t) shall be inserted as follow:-

“(s) Head of Township Internal Revenue Department is an officer in charge of Township Internal Revenue Department concerned who is assigned duty to levy tax on taxpayer in accord with the law. Duty assigned Staff Officers of Corporation Tax Office are also included in this word.

(t) tax dodger shall be stated as follows:-

(i) tax dodger who failed to pay fully or partially tax levied in accord with this law during the prescribed period or extended period.

(ii) tax dodger who failed to pay tax deducted from the original source.”

6. In Section 6, sub-section (c) (ii) (cc) of Income Tax Law, the word “taxpayer or life insurance of spouse” shall be substituted with “taxpayer and life insurance of spouse.”

7. In Section 7 of Income Tax Law, “the Union Government” shall be substituted with “the Ministry of Finance and Revenue of the Union Government under the approval of Union Government.”

8. In Section 11 of Income Tax Law, explanation shall be inserted as follows:-

“Explanation: Business includes money-lending certificates, bonds and making investment to receive interest including debenture certificates.”

9. After Section 12, sub-section (a) of Income Tax Law, explanation shall be inserted as follows:-

“Explanation: In renting land or land and building, renting leasehold land or land and building is also included.”

10. The phrase “selling, exchanging or transferring” in Section 13 of Income Tax Law shall be substituted with “selling, exchanging or transferring in any other ways”.

11. Section 15 of Income Tax Law shall be substituted as follows:-

“15.(a) Any person who has taxable income or make profits from property and personal belongings in a year will have the duty to pay income tax at the time the income is received.

(b) Anyone who is assumed, on basis of facts and figures acquired by Head of Township Internal Revenue Department, to have taxable income or make profits from property and personal belongings in a year shall be levied income tax.”

12. In Section 16 of Income Tax Law,

(a) In sub-section (a), the phrase “But, if the income is profits from property and personal belongings, the tax shall be paid within 30 days from selling, exchanging or transferring property and personal belongings in other ways” shall be inserted.

(b) The phrase “issuing notification by the Union Government” in sub-section (e) shall be substituted with “issuing notification by the Ministry of Finance and Revenue of the Union Government with the approval of the Union Government”.

(c) In sub-section (g), the phrase “The Ministry of Finance and Revenue of the Union Government shall set fine for such failure by issuing notification” shall be inserted.

(d) The phrase “the amount not exceeded 10 per cent shall be demanded as fine” shall be substituted with the phrase “the amount equal to 10 per cent shall be levied as fine”.

13. Explanations in Sections 19 and 32 shall be revoked.

14. The phrase “the Union Government” in Section 21, sub-section (a), explanation of Section 33, explanation of Section 35, Section 38, subsection (a), Section 47, sub-section (c) and Section 50 of Income Tax Law shall be substituted with the phrase “the Ministry of Finance and Revenue of the Union Government” respectively.

15. The phrase “in accord with Myanmar Revenue Act or in accord with this law” in Section 22 , sub-section (a) of Income Tax Law shall be substituted with “in accord with this law”.

16. Section 31 of Income Tax Law shall be substituted as follows:

“31. The Union Government-

(a)shall adhere to agreements in any treaty signed with any other country or any international organizations regardless of other provisions in this law.

(b)may issue this treaty in Myanmar Gazette.”

17. The phrase “appellate tribunal” in Section 32, sub-sections (b) and (d) of Income Tax Law shall be substituted with the phrase “Head of Region or State Internal Revenue Department or Corporation Tax Office” respectively.

18. In Income Tax Law-

(a) The phrase “100 Kyats” in Section 33, sub-section (c) shall be substituted with the phrase “1000 Kyats”.

(b) In Section 33 (a), the phrase “if it is 500 Kyats” shall be substituted with the phrase “if it does not exceed 30,000 Kyats” and the phrase “if it is 10,000 Kyats” with the phrase “if it does not exceed 100,000 Kyats”.

(c) the phrase “up to 10000 kyats” comprised in Sub-Section (b) of Section 38 shall be substituted with the phrase “not more than 100,000 kyats”.

19. The word “the groups assigned duty by the Union government” comprised in Section 42 and Section 44 of the Income Tax Law shall be substituted with “Head of Township Internal Revenue Department, Head of Region or State Internal Revenue Department or Head of Corporation Tax Office, the group formed under Section 7 and the dutyassigned persons and groups” respectively.

20. Section 43 of the Income Tax Law shall be substituted as follows:-

“43. Head of Township Internal Revenue Department, Head of Region or State Internal Revenue Department or Head of Corporation Tax Office, the group formed under Section 7 and the duty-assigned persons and groups shall have authority, entrusted to the court in accord with the civil law, in practising the authority under this law. Moreover, those persons or groups shall be known as court.”

21. In Section 45 of the Income Tax Law-

(a) the word “that group” comprised in the body text shall be substituted with the word “that person”.

(b) after sub-section (b), sub-sections (c) and (d) shall be inserted as follows:-

“(c) in carrying out tasks of sub-section (a) and sub-section (b), Head of Township Revenue Department shall submit Region or State

Internal Revenue Department or Corporation Tax Office in advance and seek permission. If urgent case emerges, search warrant shall be demanded from respective township judge for undertaking such task. In so doing, findings shall be reported to Township Judge and respective Region or State Head of Internal Revenue Department or Head of Corporation Tax Office as quickly as possible.

(d) if any task is carried out in accord with sub-sections (a) and (b), it shall be performed in the presence of taxpayer concerned or

representative and two witnesses.”

22. In the Income Tax Law-

(a) the word “or the appellate tribunal” in the sub-section (a) of Section 46 and the word “or of appellate tribunal” in sub-section

(a) of Section 47 shall be cancelled,

(b) the word “the group formed under Section 7” in sub-section (b)

(i) of Section 46 and the word “the group” in sub-section (b) (ii) of Section 46 of the Income Tax Law shall be substituted with

“Head of Township Internal Revenue Department”.

23. Section 51 of the Income Tax Law shall be substituted as follows:-

“51. In implementing the provisions of this law, the Ministry of Finance and Revenue of the Union government shall

(a) issue necessary bylaws, rules and regulations in accord with the approval of the Union government,

(b) issue necessary notifications, orders, directives and procedures.”

24. Sub-section (b) of Section 52 of the Income Tax Law shall be substituted as follows:-

“(b) the Ministry of Finance and Revenue of the Union government shall prescribe announcement of notification to keep forms of accounts with the content of data for any type of incomes or any type of taxpayers.”

25. “Chapter (XVIII), Effective Assessment Years of Myanmar Revenue Act” involved in the Income Tax Law shall be cancelled, and Section

59 shall be substituted as follows:-

“59. Of the levied tax from individual persons of respective townships, the Union government shall transfer the prescribed percentage for respective townships to the funds of Township Development Affairs Committees concerned.

I sign according to the Constitution of the Republic of the Union of Myanmar.

Sd/ Thein Sein

President

The Republic of the Union of Myanmar

2011-09-29 - The Law Amending Office Tax Act

                                                                      The Law Amending Office Tax Act

                                                                      (The 2011 Pyidaungsu Hluttaw Law No. 5)

                                                                      2nd Waxing of Thadingyut, 1373 ME

                                                                      (29 September, 2011)

The Pyidaungsu Hluttaw hereby enacts the following law.

1. This law shall be called the Law Amending the Office Tax Act.

2. The phrase “Clause (b) or clause (d)” and sections 22 and 23 of the section 15 of the Office Tax Law must be cancelled.

3. Except the section 20 of the Office Tax Act, the phrase “President of the Republic of the Union of Myanmar may” shall be substituted

with the phrase “Ministry of Finance and Revenue of the Union Government may, with the approval of the Union Government”. The

phrase “President of the Republic of the Union of Myanmar” shall be substituted with the phrase “the Union Government.”

4. The section 35 of the Office Tax Act shall be substituted as follows:-

“35. The Ministry of Finance and Revenue of the Union Government may, with the approval of the Union Government, by notification:

(a) reduce or remit all or any of the fees mentioned in the First and Second Schedules of this Act.

(b) amend or enhance all or any of the amounts or values, numbers or proper fees mentioned in this Act including those in Schedules annexed thereto.

I sign according to the Constitution of the Republic of the Union of Myanmar.

Sd/ Thein Sein

President

The Republic of the Union of Myanmar

2011-09-29 - The Law Amending Commercial Tax Law

                                                                      The Law Amending Commercial Tax Law

                                                                      (The 2011 Pyidaungsu Hluttaw Law No. 3)

                                                                      2nd Waxing of Thadingyut 1373 ME

                                                                      (29 September, 2011)

The Pyidaungsu Hluttaw hereby enacts the following law.

1. This law shall be called the Law Amending the Commercial Tax Law.

2. This law shall come into effect starting 2011-2012 fiscal year.

3. The phrase “State or Division Head of Internal Revenue Department shall be replaced with “Region or State Head of Internal Revenue Department” or “Head of Corporation Tax Office”.

4. In the Section 3 of the Commercial Tax Law—

(a) The phrase in sub-section (d) “Union government” shall be replaced with the phrase “Ministry of Finance and Revenue in

accordance with Section 6”.

(b) The sub-section (e) shall be substituted with following paragraph:

“(e) Sales revenue means money earned or to be earned for selling commodities in cash or on credit or other suspended payment

system or pre-sale system. If it is exchange of commodities, it means fixed price of commodities in exchange. The phrase also covers value of wrapping materials used for packing commodities.”

(c) After the sub-section (p), sub-section (q) shall be inserted as follows:-

“(q) Head of Township Internal Revenue Department according to this law means the personnel-in-charge of respective township Internal Revenue Department who is assigned to levy tax on taxpayers. The phrase also covers staff officers of Corporation Tax Office who are assigned to levy tax.”

5. The phrase “services revenue” in Section 7 of the Commercial Tax Laws hall be substituted with “customer service”.

6. In Section 8 of the Commercial Tax Law-

(a) The phrase “the Union government” shall be substituted with the phrase “The Ministry of Finance and Revenue under the agreement of Union government”.

(b) The phrase “three years in a row commencing from the starting year” in sub-section c ii shall be substituted with the phrase “36

consecutive months starting from date of commercial production”.

7. The phrase “taxable” in sub-sections (a) and (b) of the Section 11 of the Commercial Tax Law shall be cancelled.

8. In Section 14 of Commercial Tax Law,

(a) The sub-section (c) shall be substituted as follows:-

“(c) If the head of the Township Internal Revenue Department cannot calculate the accurate amount of sales revenues or services

revenue from the accounts of taxpayer, he or she shall examine other evidences and levy tax.

(b) The sub-section (d) shall be inserted after the sub-section (c) as follows:-

“(d) If the tax payer fails to submit annual financial report or accounts or fails to appear, the head of the township Internal

Revenue Department can levy tax based on collected data. Before levying tax, he or she can investigate anyone and demand any

information necessary.”

9. The sub-section (a), (b), (c) and (d) of section 15 of the commercial tax laws hall be substituted as follows:

“ (a)person who will leave country for good

(b)person who ceases to carry on his/her business

(c)person who organizes entertainment

10. In the Section 19 of the commercial tax law,

(a) the sub-section (a) shall be substituted as follows:-

“(a) If the tax payer is not satisfied, he or she may appeal to—

(1) Head of Region or State Internal Revenue Department or Head of Corporation Tax Office if the amount of tax is more than K30000;

(2) Tax Appellate Tribunal if the amount of tax is more than K100,000 which is the decision of Head of Region or State Internal Revenue Department or Head of Corporation Tax Office;

(3) Supreme Court of the Union for legal affairs resulted from the decision of the Tax Appellate Tribunal.”

(b) The sub-section (f) shall be substituted as follows:

“(f) The decision of the head of the township Internal Revenue Department or head of Corporation Tax Office must be the final if the tax amount is not more than K 30,000 the decision of the lead of Region/State IRD must be the final if the tax amount is less than K 100,000 and the decision of the Tax Appellate Tribunal must be the final for the tax of more than K 100,000 without legal affairs.

11. In the Commercial Tax Law,

(a) the phrase in the Section 21 “not more than 10 per cent of the money shall be payable as a fine” shall be substituted by the

phrase “equal to 10 per cent of the money shall be payable as a fine”.

(b) the phrase in the Section 21 (a) “Union Government” shall be substituted with the phrase “the Ministry of Finance and Revenue

of the Union phrase”; the phrase “not more than 10 per cent of the tax shall be payable as a fine” shall be substituted with the phrase

“equal to 10 per cent of the tax shall be payable as a fine”.

12. In the Section 22 of the Commercial Tax Law,

(a) the phrase in the Sub-section (a) (iii), “can carry with it up to a one-year prison sentence and/or fines up to K5,000” shall be

substituted by the phrase “can carry with it not more than oneyear prison sentence and/or not more than K100,000”.

(b) the phrase in the Sub-section (b) “can carry with it up to three year prison sentence and/or fines up to K10,000” shall be

substituted by the phrase “can carry with it up to not more than three-year prison sentence and/or fines not more than K300,000”.

13. The Sub-section (a) of the Section 27 of the Commercial Tax Law, shall be substituted by the following paragraph:

“(a) if foreign exchange income is earned from trading a good or providing a service, foreign exchange tax rate may be imposed on

the foreign exchange income.”

14. The Sub-section (b) of the Section 28 of the Commercial Tax Law shall be substituted as follows:-

“(b) the Ministry of Finance and Revenue of the Union Government may release notification to demand which lists comprising which

facts in accordance with the Sub-section (b),Section 14 of the Commercial Tax Law for any kind of cash obtained or any kind of

tax levied.”

15. The Section 29 of the Commercial Tax law shall be substituted as the follows:-

“29. To be able to exercise provisions in this law successfully, the Ministry of Finance and Revenue of the Union Government

(a)may release necessary bylaws, rules and regulations with the agreement of the Union Government.

(b) may release necessary notifications, orders, directives and rule sand regulations.”

16. The Section 31 and Section 32 of the Commercial Tax Law shall be revoked.

I sign according to the Constitution of the Republic of the Union of Myanmar.

Sd/ Thein Sein

President

The Republic of the Union of Myanmar

Subcategories

  • ၂၀၁၆ - ယနေ့ထိ

    မြန်မာ ဥပဒေများ (Myanmar Laws from 1800s to Today)

    "ဥပဒေတွေ ရေးထားတာ ဘာတွေမှန်း မသိဘူး။ နားမလည်ဘူး" လို့ ဆင်ခြေပေးပြီး၊ ရှောင်ကွင်းနေရင်တော့ သေချာပါတယ်။ တစ်နေ့ကျရင် ဒုက္ခရောက်ဘို့ များပါတယ်။ အဲဒီလောက် မခက်ပါဘူး။ ကြိုးစား ဖတ်ကြည့်ပါ။ ၅၀% မကတော့ နားလည်ပါလိမ့်မယ်။ ဥပဒေ ဆိုတာ နိုင်ငံတစ်နိုင်ငံစီမှာ ရှိတဲ့ နေထိုင်သူတိုင်း (နိုင်ငံသား+ နိုင်ငံခြားသား တိုင်း) လိုက်နာရမယ့် စည်းကမ်းတွေ ဖြစ်ပါတယ်။ ကိုယ့် စည်းကမ်းမှ ကိုယ်မသိရင် အဲဒီတိုင်းပြည် ဘယ်လိုနေမလဲ? ဥပဒေဆိုတာ အများအားဖြင့် ချိုးဖောက်ရင် ထောင်ဒဏ်၊ ငွေဒဏ်တွေ ပါလာတဲ့ တင်းကြပ်တဲ့ စည်းမျဉ်းစည်းကမ်းတွေ ဖြစ်ပါတယ်။ မသိလိုက်လို့ ခံလိုက်ရတာမျိုး မဖြစ်အောင်၊ မသေချာလို့ သိချင်တဲ့အခါ ရှာလို့ရအောင်၊ ရည်ညွှန်းလို့ရအောင် ပြည်သူအများအတွက် ခေတ်အလိုက် ဥပဒေများကို  စုစည်း တင်ပြထားပါတယ်။

    ဥပဒေ တစ်ခုချင်းနဲ့ ပတ်သက်လို့ ပြင်သင့်တာ၊ ဖြည့်စွက်သင့်တာတွေကို အကြံပေး တောင်းဆိုချင်တယ်ဆိုရင် သက်ဆိုင်တဲ့ ဥပဒေကို ရှာဖတ်ကြည့်ပါ။ အဲဒီဥပဒေ ဖော်ပြထားတဲ့ စာမျက်နှာရဲ့ အောက်ဆုံးမှာ facebook comment box မှာ ရေးသား အကြံပေး ဆွေးနွေး ရေးသားပေးပါ။ ကျွန်တော် ကျွန်မတို့ ပြည်သူတွေရဲ့ လိုလားမှုတွေကို law maker တွေ သိဘို့ စတုတ္ထ မဏ္ဍိုင်ကနေ သူတို့ သိအောင် ခင်ဗျားတို့ ကျွန်တော်တို့ အားလုံး ဝိုင်းကြိုးစားရပါမယ်။ 

    ကျွန်တော်တို့ ကိုယ်စား လွှတ်တော် တက်ခိုင်းထားတဲ့ ပြည်သူ့ကိုယ်စားလှယ် အားလုံးမှာ ပြည်သူတွေ လိုအပ်ချက်တွေ တောင်းဆို အဖြေရှာပေးဘို့ တာဝန်ရှိပါတယ်။ အလှည့်ကျ အစိုးရဖွဲ့ကြတဲ့ ပြည်သူ့ အစိုးရ ဆိုတာတွေကလည်း ပြည်သူတွေရဲ့ လိုလားချက်တွေကို အဖြေရှာ ဖြည့်ဆည်းပေးဘို့ အမြဲတာဝန်ရှိပါတယ်။ 

    / အယ်ဒီတာ 

     

    ဤကဏ္ဍတွင် ၂၀၁၆ ဧပြီလမှစ၍ NLD ပါတီ အစိုးရ လက်ထက် ထုတ်ပြန်သော ဥပဒေများကို ဤနေရာတွင် စုစည်း တင်ပြထားပါသည်။

    Article Count:
    101
    • Myanmar Companies Law 2017

      TABLE OF CONTENTS

      PART I – PRELIMINARY ........................................................................................................................ 1

      Division 1: Citation, commencement and definitions .................................................................... 1

      PART II – CONSTITUTION, INCORPORATION AND POWERS OF COMPANIES ..................... 7

      Division 2: Registration of companies ........................................................................................... 7

      Division 3: Nature of companies .................................................................................................... 7

      Division 4: Incorporations and registrations under this Law ....................................................... 8

      Division 5: The company constitution .......................................................................................... 11

      Division 6: Company names ......................................................................................................... 14

      Division 7: Company dealings ...................................................................................................... 15

      Division 8: Activities prior to registration .................................................................................... 17

      Division 9: Other corporations authorised to register or taken to be registered under this Law19

      Division 10: Change of company type .......................................................................................... 26

      PART III – SHARES AND MATTERS RELATING TO A COMPANY’S CAPITAL ..................... 29

      Division 11: Shares and other securities ...................................................................................... 29

      Division 12: Transfers of shares and other securities ................................................................. 35

      Division 13: Registers and certification of interests in a company ............................................. 36

      Division 14: Dividends .................................................................................................................. 42

      Division 15: Transactions and matters affecting share capital ................................................... 44

      PART IV – MANAGEMENT, ADMINISTRATION AND GOVERNANCE; OFFERS OF SECURITIES TO THE PUBLIC; GRANT OF SECURITY BY A COMPANY; MAINTENANCE OF COMPANY ACCOUNTS ................................................................................... 55

      Division 16: Office and name ....................................................................................................... 55

      Division 17: Meetings and proceedings ....................................................................................... 56

      Division 18: Directors and their powers and duties ..................................................................... 66

      Division 19: Members rights and remedies .................................................................................. 80

      Division 20: Matters relating to share offers by public companies ............................................. 85

      Division 21: Share offers by corporations incorporated outside the Republic of the Union of Myanmar ....................................................................................................................................... 95

      Division 22: Mortgages and charges granted by a company ....................................................... 98

      Division 23: Appointment of receivers, keeping of book and registration of charges granted by corporations incorporated outside the Republic of the Union of Myanmar ............................. 105

      Division 24: Financial Reports and Audit ................................................................................. 105

      Division 25: Arbitration, compromise with creditors and members and buy-out rights ......... 114

      PART V – WINDING UP ....................................................................................................................... 118

      Division 26: Winding up a company .......................................................................................... 118

      Division 27: Winding up of unregistered companies ................................................................. 153

      PART VI – THE REGISTRAR, REGISTRATION OFFICE, REGISTRATION OF DOCUMENTS, POWERS OF INSPECTION AND FEES; REMOVAL OF COMPANIES FROM THE REGISTER ....................................................................................................................... 156

      Division 28: The Registrar, registration office, registration of documents, powers of inspection and fees and removal of companies from the register ............................................................... 156

      PART VII – PROCEEDINGS AND OFFENCES ................................................................................ 164

      Division 29: Jurisdiction of the Courts and legal proceedings ................................................. 164

      Division 30: Offences and defences ........................................................................................... 174

      PART VIII – MISCELLANEOUS ........................................................................................................ 179

      Division 31: Regulations, notifications and guidelines ............................................................. 179

      Division 32: Savings and transitional provisions ...................................................................... 180

      Article Count:
      18
  • အခြေခံ ဥပဒေ

    ၂၀၀၈ ခုနှစ်တွင် စတင် အသက်ဝင်လာခဲ့သော မြန်မာနိုင်ငံ၏ လက်ရှိ အခြေခံ ဥပဒေ စာသား အပြည့်အစုံကို တိုက်ရိုက် ဖတ်ရှုနိုင်ပါသည်။ သိလိုသည့် အကြောင်းအရာ ကိုလည်း ရှာဖွေနိုင်ပြီး၊ စာမျက်နှာအလိုက် မိမိ ထင်မြင်ချက်ကို မှတ်ချက် ပေးထားခဲ့ နိုင်ပါသည်။

    Article Count:
    21
  • မြန်မာဆိုင်ရာ နိုင်ငံတကာမှ ဥပဒေများ

    နိုင်ငံတကာမှ မြန်မာနိုင်ငံအား စီးပွားရေး၊ ဘဏ္ဍာရေး၊ လက်နက် စသည်များကို ပိတ်ဆို့ထားသည့် နိုင်ငံပေါင်းစုံမှ ဥပဒေများကိုလည်း လေ့လာနိုင်ရန် ဖော်ပြထားသည်။

    Article Count:
    2
  • ပြစ်မှုဆိုင်ရာ ဥပဒေ

    လူတိုင်း၏ နေ့စဉ် လူနေမှုဘဝနှင့် သက်ဆိုင်သည့် ဥပဒေမှာ ‘ပြစ်မှုဆိုင်ရာ ဥပဒေ’ ဖြစ်သည်။

    Article Count:
    24
  • နိုင်ငံတကာ ဥပဒေ/စာချုပ်များ
    Article Count:
    3
  • 2011 - 2016

    "ဥပဒေတွေ ရေးထားတာ ဘာတွေမှန်း မသိဘူး။ နားမလည်ဘူး" လို့ ဆင်ခြေပေးပြီး၊ ရှောင်ကွင်းနေရင်တော့ သေချာပါတယ်။ တစ်နေ့ကျရင် ဒုက္ခရောက်ဘို့ များပါတယ်။ အဲဒီလောက် မခက်ပါဘူး။ ကြိုးစား ဖတ်ကြည့်ပါ။ ၅၀% မကတော့ နားလည်ပါလိမ့်မယ်။ ဥပဒေ ဆိုတာ နိုင်ငံတစ်နိုင်ငံစီမှာ ရှိတဲ့ နေထိုင်သူတိုင်း (နိုင်ငံသား+ နိုင်ငံခြားသား တိုင်း) လိုက်နာရမယ့် စည်းကမ်းတွေ ဖြစ်ပါတယ်။ ကိုယ့် စည်းကမ်းမှ ကိုယ်မသိရင် အဲဒီတိုင်းပြည် ဘယ်လိုနေမလဲ? ဥပဒေဆိုတာ အများအားဖြင့် ချိုးဖောက်ရင် ထောင်ဒဏ်၊ ငွေဒဏ်တွေ ပါလာတဲ့ တင်းကြပ်တဲ့ စည်းမျဉ်းစည်းကမ်းတွေ ဖြစ်ပါတယ်။ မသိလိုက်လို့ ခံလိုက်ရတာမျိုး မဖြစ်အောင်၊ မသေချာလို့ သိချင်တဲ့အခါ ရှာလို့ရအောင်၊ ရည်ညွှန်းလို့ရအောင် ပြည်သူအများအတွက် ခေတ်အလိုက် ဥပဒေများကို  စုစည်း တင်ပြထားပါတယ်။

    ဥပဒေ တစ်ခုချင်းနဲ့ ပတ်သက်လို့ ပြင်သင့်တာ၊ ဖြည့်စွက်သင့်တာတွေကို အကြံပေး တောင်းဆိုချင်တယ်ဆိုရင် သက်ဆိုင်တဲ့ ဥပဒေကို ရှာဖတ်ကြည့်ပါ။ အဲဒီဥပဒေ ဖော်ပြထားတဲ့ စာမျက်နှာရဲ့ အောက်ဆုံးမှာ facebook comment box မှာ ရေးသား အကြံပေး ဆွေးနွေး ရေးသားပေးပါ။ ကျွန်တော် ကျွန်မတို့ ပြည်သူတွေရဲ့ လိုလားမှုတွေကို law maker တွေ သိဘို့ စတုတ္ထ မဏ္ဍိုင်ကနေ သူတို့ သိအောင် ခင်ဗျားတို့ ကျွန်တော်တို့ အားလုံး ဝိုင်းကြိုးစားရပါမယ်။ 

    ကျွန်တော်တို့ ကိုယ်စား လွှတ်တော် တက်ခိုင်းထားတဲ့ ပြည်သူ့ကိုယ်စားလှယ် အားလုံးမှာ ပြည်သူတွေ လိုအပ်ချက်တွေ တောင်းဆို အဖြေရှာပေးဘို့ တာဝန်ရှိပါတယ်။ အလှည့်ကျ အစိုးရဖွဲ့ကြတဲ့ ပြည်သူ့ အစိုးရ ဆိုတာတွေကလည်း ပြည်သူတွေရဲ့ လိုလားချက်တွေကို အဖြေရှာ ဖြည့်ဆည်းပေးဘို့ အမြဲတာဝန်ရှိပါတယ်။ 

    / အယ်ဒီတာ 

      

    Here is the collection of the laws enacted in Myanmar from 1-Apr-2011 till today, by the democratic government. ၁-၄-၂၀၁ နောက်ပိုင်း ယခုလက်ရှိ ဒီမိုကရေစီ အစိုးရလက်ထက် ပြဋ္ဌာန်းခဲ့သော ဥပဒေများကို စုစည်း တင်ပြထားပါသည်။
    Article Count:
    204
  • 1988 - 2011
    Here is a collection of most of the laws enacted from 18-Sep-1988 to 31-Mar-2011. ၁၈-၉-၁၉၈၈ မှ ၁-၄-၂၀၁၁ အတွင်း နဝတ နှင့် နအဖ အစိုးရလက်ထက် ပြဋ္ဌာန်းခဲ့သည့် အမိန့်၊ ဥပဒေများကို ဤနေရာတွင် စုစည်း တင်ပြထားပါသည်။
    Article Count:
    145
  • 1962 - 1988

    ၂-၃-၁၉၆၂ မှ ၁၇-၉-၁၉၈၈ အတွင်း တော်လှန်ရေး ကောင်စီ အစိုးရနှင့် ဆိုရှယ်လစ် အစိုးရ လက်ထက် ပြဋ္ဌာန်းခဲ့သည့် ဥပဒေများကို ရနိုင်သလောက် စုစည်း တင်ပြထားပါသည်။

    Article Count:
    1
  • 1948 - 1962

    ၄-၁-၁၉၄၈ ခုနှစ်မှ ၁-၃-၁၉၆၂ အတွင်း ဦးနု၏ ဖဆပလ အစိုးရ အဆက်ဆက် ပြဋ္ဌာန်းခဲ့သည့် ဥပဒေများကို ရနိုင်သလောက် စုစည်း တင်ပြထားပါသည်။

    Article Count:
    6
  • 1800 - 1948

    ၁၉၄၈ ခုနှစ် မတိုင်မီ အင်္ဂလိပ် အစိုးရနှင့် ဂျပန် အစိုးရ လက်ထက်၊ ပြဋ္ဌာန်းခဲ့သည့် ဥပဒေများကို အောက်တွင် စုစည်း တင်ပြထားသည်။ အများစုမှာ ယခုထက်ထိ တည်ဆဲ ဥပဒေများ ဖြစ်သည်။

    Article Count:
    36

သင့်ထင်မြင်ချက်လေး ရေးခဲ့ပါ။

Please leave comments or requests to revise or update, about this law...


မိတ်ဆွေ ပြည်ထောင်စု သားရောင်းရင်းများ ခင်ဗျား... ဒီစာမျက်နှာ သို့မဟုတ် ဒီဥပဒေနဲ့ ပတ်သက်ပြီး သင်ဘာပြောချင် ပါသလဲ? သင် ဘယ်လို မြင်ပါသလဲ? ထောက်ခံသလား? ကန့်ကွက်သလား? ဘယ်အပိုင်းက ခေတ်နဲ့ မညီဘူး ဖြစ်နေသလဲ? ဘယ်အပိုင်းကို ဦးစားပေး ပြင်သင့်တယ် ထင်သလဲ?
  • ကြောက်လို့ ဘာမှ မပြောဘဲ နေတာဟာ အဂတိ လိုက်စားတာပါ။ ‘ဘယာဂတိ’ လို့ ခေါ်ပါတယ်။ ဒါတွေ ရပ်ဘို့ လိုပါတယ်။ ပွင့်လင်းတဲ့ လူ့ဘောင် တစ်ခု ဖြစ်လာဘို့ ကျွန်တော်တို့ နိုင်ငံသားတွေကို အားပေး ရပါမယ်။ ပျိုးထောင် ရပါမယ်။ မိမိအမြင်ကို လွတ်လပ်စွာ ဆွေးနွေးတာ၊ တိုင်ပင် နှီးနှောတာ ဒီမိုကရေစီပါ။ ဆွေးနွေးပါ။ ဝေဖန်ပါ။ အားပေးပါတယ်။ ကျွန်တော်တို့ အားလုံးကိုယ်တိုင်လည်း အဝေဖန်ခံနိုင်အောင် ကြိုးစားရပါမယ်။  သဘောထား ကြီးအောင်ကြိုးစားပြီး။ agree to disagree ဆိုတာကို ဒီမိုကရေစီ နည်းကျ ကျင့်ကြံကြရပါမယ်။
  • မိမိ လုပ်ရပ်အားလုံးကို မိမိ တာဝန်ယူရမယ်ဆိုတာလည်း ဒီမိုကရေစီပါ။ ဆဲဆိုတာတွေ၊ မလုပ်ဘဲ ချက်ကျလက်ကျ ပြောဆိုဆွေးနွေး စေချင်ပါတယ်။ မေတ္တာရပ်ခံ လိုပါတယ်။ 
  • မတရားတာတွေ ဒီမိုကရေစီနည်းနဲ့ ရပ်တန့်ဘို့က ဒီလို ဆွေးနွေးဘို့ များများ လိုပါတယ်။ ဒီမှာ ဆွေးနွေးတာတွေကို law-maker တွေ၊ လွှတ်တော် ကိုယ်စားလှယ်တွေ မြင်အောင်၊ ဖတ်ဖြစ်အောင် ကျွန်တော်တို့ ကြိုးစား နေပါတယ်။ 
  • ကမ္ဘာမှာ အတိုးတက်ဆုံး အမေရိကန် ပြည်ထောင်စု ဆိုတာ ကမ္ဘာမှာ ဥပဒေ အများဆုံး ရှိတဲ့ တိုင်းပြည်ပါ။ ဆိုလိုတာက ချုပ်ချယ်မှု အများဆုံး တိုင်းပြည်ပါ။ ကာကွယ်သင့်တာတွေကို အကာအကွယ် အများဆုံး ပေးတဲ့ တိုင်းပြည်ပါ။ တစ်ချိန်တည်းမှာ ကမ္ဘာမှာ အလွတ်လပ်ဆုံး တိုင်းပြည်ပါ။ မိမိတို့ ချစ်တဲ့ မြန်မာနိုင်ငံကို the land of opportunities ဖြစ်လာအောင် ဝိုင်းဝန်း အကြံပေး ကြပါ။ ပြုပြင် ပေးကြပါလို့ နှိုးဆော် လိုက်ပါရစေ။

/ အယ်ဒီတာ

ဒီဥပဒေထဲမှာ ဘာတွေ ပြင်သင့်သလဲ? ဆွေးနွေးကြည့်ပါ။
What are needed to be revised in this law?

ဖွဲ့စည်းပုံကို သင့်ဖုန်းပေါ်မှာ ဖတ်နိုင်

Myanmar constitution app for Androidယခု လက်ရှိ မြန်မာနိုင်ငံ ဖွဲ့စည်းပုံ အခြေခံ ဥပဒေကို သင့် Android ဖုန်းပေါ်မှာ အလွယ်တကူ ဖတ်နိုင်အောင် mobile app ထုတ်ထားပါတယ်။ အခမဲ့ ရယူနိုင်ပါတယ်။ Myanmar Constitution app for Android mobiles. Download here.

ကက က္က

CSR project by Myanmars.NET

 
Welcome to Myanmar Laws Archive. This is a CSR (corporate social responsibility) project by Myanmars.NET for legal knowledge education program to our people. The law does not excuse people, because they do not know. Myanmar laws are based on English common law, so that it is very similar to many laws in United States, United Kingdom, Australia, Singapore, or Malaysia.

We also have a CSR policy that we do NOT do new businesses with alcoholic, cigarette, and MLM businesses.