The Internal Revenue Department has notified taxpayers to submit their income tax return, annual salary statement, and annual commercial tax return by 30 June.
The income year and sales revenue, and receipt year (accounting period) for returns are determined from 1 April 2025 to 31 March 2026.
Existing taxpayers must submit returns to their respective designated tax office. For a new company, they must register electronically by getting access to the e-Registration System on the Internal Revenue Department’s website homepage. After securing a Taxpayer Identification Number (TIN), taxpayers will be able to use the electronic tax return filing system and electronic tax payment system. The new individual taxpayer must submit a return at the respective township tax office.
Returns can be submitted through three methods: in-person submission (the date of submission is considered to be the date the department stamps the receipt), submission by post (the date of submission is considered to be the postmark date on the sending post office stamp) and electronic submission (the date of submission is considered to be the date the department receives it electronically).
If the deadline falls on a public holiday, the next consecutive working day will be considered as received. User Guide Video Files on how to register an account and how to file returns step by step are available on the Internal Revenue Department’s website at www.ird.gov.mm. Those taxpayers under Large Taxpayer Offices and Medium Taxpayer Offices are required to file their returns electronically only.
When filling out the return, taxpayers must use the prescribed forms set by the Internal Revenue Department. Prescribed forms are available at www.ird.gov.mm or at respective tax offices.
The taxpayer is responsible for the accuracy and completeness of the tax returns, so prescribed forms must be fully completed. The taxpayer must personally sign the return form. Anyone who prepares for all of the return or substantially must also co-sign the return.
New corporate taxpayers using the electronic filing system to submit returns must ensure that the original signature record of the taxpayer is sent in advance to the relevant tax office by an appropriate means without fail.
If a taxpayer fails to submit their tax returns on time, the penalties are set at five per cent of the tax due, plus one per cent of the tax due for each month or part of a month the return remains outstanding, from the prescribed submission date until the Director General imposes the assessment and K100,000.
If a taxpayer faces difficulty in submitting the return on time within the specified period, they can apply in advance to the relevant tax office for an extension of the deadline.
Taxpayers can contact their respective tax offices for enquiries at the Taxpayer Service Office (Head Office), 128/132, 2nd and 3rd Floors on Pansodan Street (Middle Block), Kyauktada Township, Yangon via 01 8389311, 01 8389322, the Taxpayer Service Office (Nay Pyi Taw) at 067 3430522, 067 3430544, and the Taxpayer Service Office (Mandalay) on 65th Street, between 22nd and 23rd Streets, Aungmyethazan Township, Mandalay, at 02 4030192, 02 4030637, 02 4030638, and 02 4030639.
NN/KK
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