Court Procedure and Court Processes

Court Procedure and Court Processes

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  • Civil and Criminal matters are differently dealt with by four different levels of Courts or four tiers of Courts such as

  • Union Supreme Court,

  • High Courts of the Regions or State

  • the Courts of Self-administered Division, Courts of Self-administered Zone and District Courts,

  • Township Courts including the special Courts such as Juvenile Courts, Municipal Courts and Traffic Courts,

Civil Matters

There are mainly two types of cases before the Myanmar Courts which are the civil case and criminal case.

Generally speaking, the judicial proceedings for civil cases are commenced by submitting a complaint, to the competent Court of first instance which has the jurisdiction to adjudicate it, along with the necessary documents that the plaintiff attaches or relies on, ad valorem Court-fees stamps and summons fees to the Court registry etc.

The Courts of First Instance are or will be the Township Courts for civil cases in which suit-values are not more than 100 Lakhs (or 10 million Kyats), and the Courts of First Instance are or will be the Courts of Self-administered Division, Courts of Self-administered Zone and the District Courts for which the suit-values are more than 100 Lakhs and not more than 10000 Lakhs (or one billion Kyats). For the civil cases in which the suit-values are more than 10000 Lakhs (or one billion Kyats) the Courts of First Instance are or will be the High Courts of the Regions or States.

The particulars and the facts that should be contained in the complaint are provided in the Order VII of the Civil Procedure Code. The briefs of the particulars and facts contained in the complaint are the particulars of the plaintiff and defendants, a statement of claim and the relief sought, suit value and the time or period when the cause of action has arisen etc.

For the purposes of suit valuation and jurisdictions, the plaintiff must set and express the value of the suit in the complaint, and must affirm that his suit has been submitted within the limitation periods prescribed by the Limitation Act by describing the date when the cause of action had arisen.

The complaint can be submitted by the plaintiff in person or by his representative or by his lawyer. After receiving the complaint and the documents attached, the responsible judicial officer accepts and checks these documents and sends them with his comments to the head of judges of the respective Court after registering and opening the case as a civil suit.

Based on the suit value and the Civil Jurisdictional Power that has been conferred on the individual judges sitting in this Court, the head of judges distributes the case to the subordinate judges to deal with the trial. When the trial judge summons the defendant, he may appear in person or by recognized agent or lawyer. Based on the complaint submitted, the defendant may admit or make the written statement or file a counter claim to the claims made by the plaintiff.

At any stage of the proceedings, the plaintiff or the defendant may apply to the judge for provisional remedies including injunctions, and also make any application for discovery and inspection of the related documents, and ask the related written questions regarding the facts of the case to the other party.

And according to his own will or the instruction of the Court, the other party has to show the related documents that he possesses, and give the answers or admissions in affidavits relating to the facts of the cases, and the judge can take these facts contained in the documents, answers and admissions made by the other side into considerations.

After this stage, the judge will frame issues of law or fact issues or both based on the matters in disputes between the plaintiff and the defendant, and will hear and decide the case in accordance with such issues framed.

The day on which the Court frames the issues is called the first hearing date of the suit, and if the plaintiff fails to appear before the Court on that date, his suit may or will be dismissed, and if the defendant fails to appear before the court on that date, the suit may or will be heard and decided without hearing the defendant and his witnesses.

In Myanmar, the process of the civil proceedings from the beginning stage to end including the pre-trial conferences are conducted by the trial judge. After framing the issues, the process of hearing or trial will be started. The processes of the examination-in-chief, cross-examination and re-examination in Myanmar are done by way of having the parties and their witnesses statements before the Court.

Like other countries, the burden of proof is always on the plaintiff to make out his suit or to prove his case on a balance of probabilities. After the hearing and making of closing arguments from both sides at the end of the trial, the Court will pronounce final judgment and decree.

If the Court grants the plaintiff’s suit, a judgment and decree will or may be enforced by the decree-holder (the plaintiff) against the judgment- debtor (defendant).

To be able to enforce such decree, the decree-holder must institute an execution case against the judgment- debtor before the Court where the plaintiff; suit was awarded the judgment or decree, and the Court which had pronounced such judgment or decree may enforce it by itself or transfer such judgment and decree to any other Court where the subject-matters are situated or to the Court where the defendant resides.

If the Court rejects the plaintiff’s suit , he can appeal to the Union Supreme Court step by step. For submitting a civil appeal or revision against a decision or an order made by any Court of first instance, the party who is dissatisfied with it can submit an appeal or revision to the nearest level of Superior Court to it. E.g if a party is dissatisfied with the decision of the Township Court, he can submit an appeal or revision to the respective Court of Self-administered Division or Court of Self-administered Zone or the District Court, and up to the last resort Court step by step.

Criminal Matters

All criminal prosecutions are mainly governed by the Criminal Procedure Code in Myanmar. The Criminal Procedure Code provides the necessary provisions for the process and procedure on how criminal action is dealt with for a trial and the adjudication of the case.

Under this Code, a criminal proceeding starts either by the submission of a complaint or by the making of a police report. So, anyone can make a complaint to the Court or make a first information report to the police as to the commission of an offence.

After getting the First Information Report (FIR), the process of investigation is started by the police, and the respective law officer from the Union Attorney-General’s Office gives legal and prosecutorial advice to the police investigation officers.

After investigation, the police investigation officer prosecutes the suspect alleged to have committed the criminal offence and brings him before the Court with or without bail, and the respective law officer from the Union Attorney-General Office will handle this case as a public prosecutor.

Unlike other countries, the law officer from the Union Attorney-General’s Office has the power to give prosecutorial advice as to which offence should be charged against the offender in a police charge sheet.

Based on the police charge sheet, the Court will adjudicate over the trial, and may amend, discharge or confirm such charge against the offender in accordance with the evidence of or statements made by the prosecution witnesses.

During the trial, the accused has a right to make his defense with the assistance of a lawyer. According to the Legal Aid Law, an accused person who is poor can now apply for free legal aid services from any Legal Aid Services Provider. The accused person may also apply for bail, but not all offences are bailable. If the offence is bailable, the accused person has to submit at least two sureties who will guarantee the accused’s compliance with certain terms and conditions including his personal attendance before the Court at every adjournment. When the accused fails to abide by these terms and conditions, his bail will or may be forfeited by the Court.

If the accused admits to the charge made against him, the Court will proceed to convict him, and when the accused does not plead guilty, the Court will continue to examine the accused and his witnesses (if any).

The process of the examination-in-chief, cross-examination and re-examination in criminal proceedings are done by way of having the parties and their witnesses make statements before the Court. After the processes of examination and the making of closing arguments from both sides at the end of the trial, the Court will pronounce final judgment and order whether the accused is convicted or acquitted.

In the case of a direct complaint submitted to the Court, the Court has the power to investigate by itself or get the respective police officer or other judge to investigate the complaint. If and when there is prima facie evidence to prosecute the accused, the Court will adjudicate over the trial, and if not, the Court will dismiss the complaint.

Generally, all criminal proceedings start at the lowest level of the Court that has the jurisdiction to adjudicate the offence alleged, and the powers of each level of the Court to set punishments are different.

Generally speaking, the Courts of First Instance which deal with most of the criminal offences which are punishable with up to 7 years imprisonments and/ or unlimited fines are the Township Courts, and the Court of First Instance which deal with most of the criminal cases which are punishable with more than 7 years imprisonments and /or unlimited fines up to the Death sentence are the Courts of Self-administered Division, Courts of Self-administered Zone and the District Courts.

The High Courts of the Regions or State and the Union Supreme Court are the Appellate and Revisionary Courts for the criminal matters, and the Special Appellate Bench or Full Bench of the Union Supreme Court is the highest Court or the last resort for the criminal appeal or revisionary cases.

Under the Criminal Procedure Code, anyone who is dissatisfied with the decision of the Court of First Instance, can appeal to the respective Superior Court up until the Special Appeal Bench of the Supreme Court step by step.

Writs

In Myanmar, the Courts also oversee the action or decision of administrative and quasi-judicial tribunals by exercising the powers to issue writs. Historically, the power to issue writs was vested under Article 25 of the Constitution of the Union of Myanmar (1947). And the same has now been vested to the Supreme Court of the Union under Article 296 of the Constitution of the Republic of the Union. Therefore, anyone who would like to get remedy under writs has to apply only to the Supreme Court of the Union.

There are five kinds of writs that the Supreme Court of the Union has the power to issue under Article 296 (a) of the Constitution as follows:

  1. Writs of Habeas Corpus,

  2. Writs of Mandamus,

  3. Writs of Prohibition,

  4. Writ of Quo Warranto

  5. Writ of Certiorari.

The reason for empowering this to the Supreme Court of the Union under the Constitution is to supervise the performance of the quasi-judicial functions of the administrative authorities which may infringe the lawful rights of a citizen by balancing the interests of the State and its Citizens in order that their actions must be fair and just, and in accordance with the law.

The Supreme Court of the Union can give remedy by issuing writs when an act of an administrative authority or of a Court is ultra vires or is done without proper authority, or fails to do any duty which he has to do under the law, or when an order appears to be legally wrong on the face of it, or when it is inconsistent or contradictory with the rules of Natural Justice.

It is necessary to make application for writ within two years from the date of the cause of action when the petitioner suffers any harm because of an act or decision of an administrative authority or of a Court.

The application for writ must be made in accordance with the rules of the Law on the Application for Writs prescribed by the Supreme Court of the Union. The facts that should be contained in the application are the particulars of the writ petitioner and the respondent, the writ the petitioner is seeking, the facts of the cases explaining what, when, how and how much the petitioner suffered damages or losses in detail because of the act or the decision of the respondent. The petitioner must sign and submit his application for writ along with an affidavit supporting his application.

If the petition is submitted by the one who is convicted through the respective jailor, no court-fee stamp is necessary. However, any other petition shall be affixed with necessary Court-fee stamp for the application and the summons. If the petition for writ does not meet or contain the necessary requirements set by the laws, it may be rejected.

There are two steps in the process of hearing and deciding the writ petition, one is for the preliminary hearing for case admission and the other is for the final hearing.

At the preliminary hearing, the Bench including three Justices from the Union Supreme Court will hear the petitioner only, and decide whether the writ petition is admitted or not. If the bench admits the petition, the bench will summon the respondent and make him submit the written reply to the petition, and will hear and decide finally.

The order set by the Bench for final hearing is final and conclusive, and the person who is dissatisfied with this order has no right to submit any appeal or revision or judicial review.

Sources of Law

Sources of Law

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The sources of law in Myanmar are as follows;

  • Constitution of the Republic of the Union of Myanmar (2008),

  • Myanmar Codes (from Vol 1 to 13), which contains all the laws enacted by the British since the beginning of its colonial rule until 1947 such as the Penal Code, Criminal Procedure Code, Civil Procedure Code etc, and the laws made by the Myanmar Parliamentary Government from 1948 up to 1954

  • Myanmar Acts (yearly publications from 1955 to 1961)

  • The Revolutionary Council’s Laws ( Vol I to III) (From 1962 to 1974)

  • (Socialist) Pyithu Hluttaw’s Laws (yearly publications from 1975 to 1987)

  • Myanmar Laws (yearly publications from 1988 to 2011)

  • Pyithu Hluttaw’s Laws (yearly publications from 2012 up to now)

  • Treaties which the successive governments had approved and acceded to,

  • Subordinate Legislation including rules, regulations, orders, notifications, decrees and manuals issued by all related ministries,

  • The Constitutional Tribunal’s Opinions and Decisions, and its selected decisions,

  • Union Supreme Court’s Opinions and other judicial decisions. The successive Supreme Courts had issued its selected judicial precedents publication yearly since 1948 up to now, which are called as Burma Law Reports series. Before 1948, there had been the selected judicial precedents publications yearly or in series since colonial periods such as Lower Burma Rulings series, Upper Burma Rulings series, Rangoon Law Reports series and Indian Law Reports series etc. These selected judicial precedents are binding, and the Courts are bound to follow.

Settlement And Land Records Department

Settlement And Land Records Department

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Brief History of the Department of Agricultural Land Management and Statistics (DALMS)

As a British Colony, it amassed land levies by expanding agricultural land in the manner of the subjugation of various land resources in Myanmar. It also tried to grab hold of the tax system over land produce in order to take control and stabilize their bureaucracy rule for a long time.

Myanmar was regarded as one of the states under the Indian Government, the group of staffs under the Home Department, Department of Revenue, Agriculture and Commerce, Land Revenue and Settlement, Surveyor General of India who was directed to govern the country and had to learn survey instructions in advance at the same time.

The British Colony thoroughly conducted surveying and mapping of the out of control areas in order to perpetuate their sovereignty. They ruled the regions separately and systematically collected land taxes and the collecting and compiling of agricultural statistics.

In order to prevail the regulation of their bureaucracy’s long time rule and meet with the needed budget, agricultural land was reformed to ensure commercial farming over domestic farming by giving various land tenure rights. By doing so, the sectors of tax on land, surveying, settlement, land records and agricultural production were compromised over a very long time.

In 1887, the Land Records and Agriculture Department was established by incorporation of the Land Records Department and Agriculture Department to conduct settlement sectors separately with the purpose of fixating land taxes. The British Colony recognized the Settlement Department in 1900.

The British Colony also reorganized departments in order to enact laws and governed Myanmar under the direct control of Chief Commissioner and then a Deputy Chief Commissioner ruled the country on May 1, 1987. The British Colony nominated Mr. W.T. Hall as Directorate of the Department of Land Records and Agriculture on May 12, 1887 and he carried out his duties and functions by assigning district commissioners under his direct supervision.

On Feb 20, 1905, the Directorate of Settlement, Land Records and Agriculture was established by incorporating the Settlement, Land Records and Agriculture sectors. In order to extend the assessment of land levies more broadly, the Commissioner of Settlement and Director of Land Records Department came into existence by separating from the Agriculture Department on Oct 15, 1906.

Subsequently, the Draft Land Nationalization Act (1948) was endorsed by government gazette of the Republic of the Union of Myanmar by the Land Administration Division under the Ministry of Agriculture and Forestry on Sept 9, 1948. Although this task force was intended to be performed firstly by the Ministry of Agriculture and Forestry, by then the Ministry of Land Nationalization had been introduced and nominated to undertake the entire work broadly and particularly in 1952 with the incorporation of the Land Nationalization Department, Compensation Department, Settlement and Land Records Department and Survey Department. In 1976, the Land Nationalization Department and Compensation Departments had come to be the subdivisions under the Settlement and Land Records Department.

On Mar 15, 1972, the Ministry of Land Nationalization was withdrawn and reorganized under the Ministry of Agriculture and Forestry. Moreover, the Settlement and Land Records Department had become reorganized with the new set up under the Ministry of Agriculture and Forestry on Jan 24, 1974.

The Settlement and Land Records Department with the strength of 395 officers and 13,919 staff have been renamed as the Department of Agricultural Land Management and Statistics (DALMS) in accordance with the order no. 13/ 2015 of the Union Minister’s office of the Ministry of Agriculture, Livestock and Fishery on April 28, 2015 based on the agreement of the Union Government Office’s meeting no. 2/ 2015 which was held on Jan 15, 2015.

Vision of DALMS

“To provide reliable agricultural and land use statistics for sustainable agricultural sector development”

Mission of DALMS

  1. To establish a reliable information system based on systematic land use statistics

  2. To initiate a valid information system based on reliable and strong agricultural statistics

Strategy of DALMS

  1. Accomplishing of maps by conducting land survey and updating maps and recorded data timely and accurately

  2. Collecting, compiling and disseminating of agricultural statistics timely and accurately

  3. Collecting, compiling and dissemination of land use data timely and accurately

  4. Establishment of an information system on agriculture and land utilization sectors

  5. Collaboration with administrative bodies respectively in accordance with the existing Farmland Law and Vacant, Fallow and Waste Lands Management Law

  6. Conducting settlement activities

  7. Conducting agricultural census and compiling and disseminating of census data

  8. Registration of deeds in line with the existing Registration Act

  9. Upgrading capacity building of outstanding staffs for department activities

Main Function of DALMS

  1. Implementation of advanced surveying and mapping by systematic planning in order to transform existing cadastral paper maps into digital ones yearly

  2. Collecting, compiling and disseminating of agricultural statistics timely and accurately in accordance with the existing laws, rules and regulations

  3. Collecting, compiling and dissemination of land use data timely and accurately in accordance with the existing laws, rules and regulations

  4. Establishment of information and networking system by applying advanced surveying maps, agricultural and land utilization statistics from DALMS

  5. Collaboration and active participation of DALMS’ staff in administrative bodies and committees respectively in accordance with the existing Farmland Law and Vacant, Fallow and Waste Lands Management Law

  6. Conducting settlement activities in line with the Settlement Manual and Instructions

  7. Agricultural and socio-economics census needed to disseminate agricultural statistics and information to meet with international standards

  8. Registration of deeds in line with the regulations of the existing Registration Act

  9. Conducting needed workshops and training for upgrading the capacity building of staff in order to accomplish the visions and missions of DALMS successfully

https://www.moali.gov.mm

Directorate of Investment and Company Administration

Directorate of Investment and Company Administration

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The Establishment and Role of DICA

As part of its efforts to establish a market oriented economic system in Myanmar, the Directorate of Investment and Company Administration (DICA) was formed under the Ministry of National Planning and Economic Development on October 13, 1993.

As the primary interface between businesses and the government, DICA is mandated to promote private sector development and to boost domestic and foreign investment by creating a conducive investment climate. DICA has several functions:

  1. as a regulator on investment and companies

  2. as a company registrar

  3. as an investment promotion agency

  4. and as the Secretariat of Myanmar Investment Commission(MIC).

Furthermore, DICA is also responsible for drafting, negotiating and approving bilateral Investment Promotion and Protection Agreements and serves as a focal department for all ASEAN investment related affairs (e.g. ASEAN Comprehensive Investment Agreement, bilateral ASEAN Investment Agreements).

Recent developments

2013: A One Stop Service (OSS) center was established within the DICA headquarters in Yangon to facilitate coordination and the engagement of businesses with other ministries.

2014: DICA moved its headquarter from Nay Pyi Taw to Myanmar’s economic center Yangon to easily cooperate with investors. At the same time DICA started to branch out to other states and regions, with first branches opening up in Nay Pyi Taw, Taunggyi, Mawlamyine and Mandalay.

2015: DICA expanded by 128 members of staff to support DICA’s role as a facilitator of the business community and its commitment to deliver better services. Processes of company registration and investment application are simplified and properly documented to make doing business easier in Myanmar. Myanmar improved by 29 ranks in the indicator “Starting a business” of the Doing Business Report, making it the country with the biggest improvement in the ease of starting a business in 2014/15. The first Myanmar Investment Fair was organized by DICA in Mandalay.

2016: A new website was launched to provide better information and services. Other branch offices were already opened in Pathein, Dawei, Monywa and Hpa-An .

2017: The Myanmar Investment Rules – which explain the compliance requirements of the Myanmar Investment Law (MIL) and the way the MIL will be interpreted – were agreed by Parliament in March and came into effect, with the MIL, from April 2017.

DICA is also playing a key role in the next phase of regulatory reform, amendment of the century-old Myanmar Companies Act 1914, which is expected to be completed by the end of 2017.

Following a comprehensive survey of companies, DICA published the Cost of Doing Business in Myanmar 2017 report which offers a detailed guide to, amongst others, the cost of office accommodation, staffing, company setups, importing and exporting, and utilities in Myanmar.

www.dica.gov.mm/sites/dica.gov.mm/files/news-files/cost_of_doing_business_in_myanmar-survey_report_2017.pdf

DICA played an active role in enhancing the investment climate in Myanmar with a significant contribution to reforming the regulations governing investment and business activity with development of the MIL and Rules. The MIL, which replaced the Foreign Investment Law 2012 and Myanmar Citizen Investment Law 2013, was approved by Parliament in October 2016. DICA provided further assistance to investors looking to start businesses in Myanmar with publication of the booklet, How to Register Your Company in Myanmar.

http://www.dica.gov.mm

Internal Revenue Department

Internal Revenue Department

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Historical Background

During the period of the Revolutionary Council Government, in order to reform the colonial administrative machinery, tax administrations, namely the Income Tax Department, Commercial Tax Department , Stamp Duty Department, State Lottery Department, Salt Revenue Department , Excise Department ,the Revenue Section of the General Administration Department , and the Office of the Financial Commissioner which existed separately under the Ministry of Planning and Finance, were merged to form the Internal Revenue Department on 1-10-1972.

From 1972-73 fiscal year to 1975-76 fiscal year, the Internal Revenue Department administered 9 kinds of taxes and duties, namely income tax, commercial tax, excise duty, customs duty, State lottery tax, stamp duty, land revenue, embankment tax and tax on extraction of minerals.

From 1976-77 fiscal year to 1988-89 fiscal year, 10 kinds of taxes and duties were administered by the Internal Revenue Department. They were income tax, goods and services tax, profit tax, stamp duty, State lottery tax, land revenue, water tax and embankment tax, excise duty, mineral tax and tax on fisheries.

With the advent of the State Law and Order Restoration Council, five kinds of taxes and duties out of 10 administered by the IRD were transferred to other relevant departments on 1 April 1989.

The Profit Tax Law , which was enacted in line with the socialist economic system, was revoked with Pyidaungsu Hluttaw Law No 1 in 2011.The Internal Revenue Department has been collecting 4 kinds of taxes and duties, namely income tax, commercial tax, stamp duty and State lottery tax from 2011-12 fiscal year onwards.

Our Vision

The Internal Revenue Department (IRD) aims to become a reliable and effective tax administration for the people and the government of Myanmar.

Our Mission

The IRD will assist the taxpayers with taxpayer education programs and other services so that they will understand their tax obligations. Furthermore, the IRD will contribute towards the building of a new modern and developed nation by collecting necessary tax revenue.

Action Plans for the Reform of the Internal Revenue Department

  1. Broaden the tax base while lowering rates.

  2. Promote environmental conservation.

  3. Move towards greater reliance on indirect taxes.

  4. Move towards self assessment in direct taxation.

  5. Rationalize the system of tax incentives for investment.

  6. Improve the capacity of tax administration.

The Strategic Objectives of the Internal Revenue Department

  1. To maximize the tax revenue.

  2. To respectfully provide the best service to taxpayers.

  3. To strengthen tax assessment in line with the existing socio- economic conditions.

  4. To ensure taxpayers are treated fairly and impartially.

  5. To continually monitor the impact of tax laws.

  6. To review the existing laws and regulations.

  7. To continually evaluate performance to achieve results.

  8. To provide staff with training opportunities to consistently develop skills, experience and knowledge.

The Objectives of Taxation

The Government collects taxes and duties not only to cover government expenditure but also to implement the following fiscal policies-

The fiscal policies are -

  1. To steady the budgeting system and to regulate money circulation and inflation.

  2. To stabilize domestic consumption, investment and saving.

  3. To stabilize commodity prices.

  4. To balance distribution of wealth.

  5. To facilitate economic development.

Types of taxes and relevant Laws

  1. Income tax – The Income Tax Law (1974)

  2. Commercial tax – The Commercial Tax Law (1990)

  3. Stamp duties – The Myanmar Stamp Act (1899)

  4. State Lottery tax – Directives Pertaining to State Lottery

Types of Taxes and duties collected and administering Departments

  1. Taxes on land (General Administration Department)

  2. Water tax and Embankment tax (General Administration Department)

  3. Tax on extraction of minerals (General Administration Department)

  4. Excise duty (General Administration Department)

  5. Tax on fisheries (Fishery Department)

  6. Tax on extraction of forest products (Forest Department)

  7. Tax levied on rubber (Forest Department)

  8. License fees on imported goods (Directorate of Trade)

  9. Taxes on transport (Department of Road Transport Administration)

  10. Income tax (Internal Revenue Department)

  11. Commercial tax (Internal Revenue Department)

  12. State Lottery tax (Internal Revenue Department)

  13. Stamp duties (Internal Revenue Department)

  14. Customs duties (Customs Department)

Income Tax

The meaning of the word “income’’ includes profits and other gains.

Extent

This law shall extend to the whole of the Republic of the Union of Myanmar and shall also apply to all the citizens of the Republic of the Union of Myanmar residing outside the Republic of the Union of Myanmar.

Definitions

*Resident foreigner means:-

  1. in the case of an individual, a foreigner who resides in Myanmar for not less than one hundred and eighty three days during the income year,

  2. in the case of a company, a company formed under the Myanmar Companies Act or any other existing law wholly or partly with foreigner share-holders,

  3. in the case of an association of persons other than a company, an association formed wholly or partly with foreigners and where the control, management and decision making of its affairs is situated and exercised wholly in the Republic of the Union of Myanmar.

*Non-resident foreigner means any foreigner who is not a resident foreigner in the Republic of the Union of Myanmar.

*Non-resident citizen means any citizen of the Republic of the Union of Myanmar, who resides and earns income outside Myanmar for any time in a year.

Computation of heads of income

Income tax is levied on total income. Income shall be computed under each of the following heads of income: –

  1. salaries

  2. profession

  3. business

  4. property

  5. capital gains

  6. income from undisclosed sources

  7. other sources of income

The word “salaries’’ includes salary, wages, annuity, pension, gratuity and any fees, commissions or perquisites received in lieu of or in addition to any salary and wages.

The incomes from salaries and capital gains shall be separately assessed under each head of income.

Income exempt under the Income Tax Law

  1. income received by a religious or charitable institution and applied solely for religious or charitable purposes;

  2. income of a local authority;

  3. any receipt in respect of savings as prescribed by the Rules;

  4. sum received in commutation of a pension;

  5. compensation received for death or injury;

  6. sum received in payment of insurance policy;

  7. any receipt of a casual and non-recurring nature excluding the following:

    • capital gains under section 13;

    • income from an enterprise;

  8. dividends from an association of persons.

http://www.mof.gov.mm

Central Bank of Myanmar

Central Bank of Myanmar

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The Union Bank of Burma was established on 3rd April 1948 by the Act of Union Bank of Burma 1947. In 1st July 1952, the Union Bank of Burma Act was enacted. The Union Bank of Burma was established with an authorized capital of 40 million Kyats and a paid-up capital of 10 million Kyats by the Government. The People’s Bank of the Union of Burma Act was enacted in 1967 and a monolithic bank known as the People’s Bank of the Union of Burma was established in 1969 with the initial paid-up capital of 200 million Kyats that was fully contributed by the State.

After Myanmar adopted the socialist economic system in 1962, all banks were nationalized. Under the People’s Bank of the Union of Burma Act 1967, a monolithic bank was formed. After the administrative system was reformed in 1972, the Union Bank of Burma Law of 1975 was promulgated and the banking system was recognized. The name of the People’s Bank of Union Bank of Burma was changed to the Union of Burma Bank. Consequently, four banks, namely the Union of Burma Bank, Myanmar Economic Bank, Myanmar Foreign Trade Bank and Myanmar Agriculture Bank emerged. In accordance with the 1975 Bank Law, the initial paid-up capital of the Union Bank of Burma was 200 million Kyats that was fully contributed by the State.

After 1988, the Myanmar economic system has been transformed from the planned economic system to market oriented system. To develop the financial system which is in line with the market oriented by the Government, and to promote the efficiency of financial activities, the Central Bank of Myanmar Law was enacted in 2nd July 1990. The Central Bank of Myanmar was established with the paid-up capital of 500 million Kyats and of which 200 million Kyats were fully paid-up by the State. According to the new government, which was formed on March 30, 2011, the Central Bank of Myanmar was to independently lay down the policies. The Central Bank of Myanmar needs to enact monetary policy independently to control price stability in the domestic market and to preserve the internal and external value of the Myanmar currency, the kyat. According to the new law of the Central Bank (Draft), the Central Bank of Myanmar will be set up with paid up capital of 300 Billion kyat and of which 100 billion kyat will be fully paid up by the State.

The aim of the Central Bank is to control the price stabilities in the domestic market and to preserve the internal and external value of the Myanmar Currency, the kyat. In accordance with its aim, the Central Bank also endeavors to attain such objectives so as to promote efficient payments mechanisms, and the liquidity, solvency, and proper functioning of a soundly based financial system and to foster monetary, credit and financial conditions conductive to an orderly, balanced, and sustained economic development.

The main responsibilities of the Central Bank of Myanmar are;

(a) to act as to role issuer of domestic currency and as a banker to the Government;

(b) to act as an adviser to the Government in respect of economic matters;

(c) to inspect and supervise the financial institutions;

(d) to act as a banker for the financial institutions;

(e) to manage the international reserves of the State and to perform the transactions resulting from the participation of the State in intergovernmental organization and to undertake all the responsibilities in the name of the Government in dealing with the aforesaid organizations on behalf of the Government.

The Head Office of the Central Bank of Myanmar is situated at Building No. 55, in Nay Pyi Taw.

http://www.cbm.gov.mm

Union Attorney-General Office

Union Attorney-General Office

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Since the end of the First Anglo-Myanmar war in 1826, the British introduced and exercised a legal system modified on their Common Law Legal System. A Government Advocate General, Government Advocates and Public Prosecutors were appointed to conduct cases for and on behalf of the Government in both criminal and civil cases.

When Myanmar regained her independence in 1948, the Office of the Attorney General was established under the Constitution of the Union of Burma, 1947 and the Attorney General of the Union Act, 1948. The Office of the Attorney General continued to exist when the Revolutionary Council took over the State responsibilities in 1962. At that time, the functions and duties of the Attorney General were to appear for and on behalf of the Government in civil and criminal cases and to tender legal advice to the Government. When the existing administrative mechanism was abolished in 1972, a new Office of the Attorney General was re-established and it was vested to carry out the responsibility for prosecution, tendering legal advice, drafting bills and legal translations. After that, the Constitution of the Socialist Republic of the Union of Burma was exercised in 1974 and the Council of People’s Attorney was formed. The Central Law Office, State and Division Law Offices and Township Law Offices were formed under the provisions contained in the law of the Council of People’s Attorney, 1974. When the State Law and Order Restoration Council took over the responsibilities of the State in 1988, the Attorney General Law, 1988 was promulgated and the Office of the Attorney General, State and Division Law Offices, District Law Offices and Township Law Offices were formed. The Branch Office of the Attorney General (Mandalay), two branches of State Law Offices and one branch of Division Law Office were formed.

The Attorney General Law, 2001 was a law that was based on the history, experience and practice of Myanmar to meet the times. It was amended once in 2003.

On 28th October, 2010, the Attorney General of the Union Law was promulgated in accordance with the Constitution of the Republic of the Union of Myanmar, 2008.

On 29th May, 2008, the Constitution of the Republic of the Union of Myanmar was ratified and promulgated by the Referendum. The Attorney General of the Union Law was promulgated in accordance with section 443 of the Constitution of the Republic of the Union of Myanmar on 28th October, 2010.

Under this law, the Union Attorney General and a Deputy Attorney General were appointed by the President. The Attorney General of the Union is a member of the Union Government and is responsible to the President of the Union.

The Attorney General of the Union was empowered to translate the law under the Attorney General of the Union Law, 2011. The Attorney General of the Union tenders legal advice to the Union Level Organization as to whether or not it should be a party to international conventions and regional agreements, and on matters relating to bilateral or multilateral treaties, memorandums of understanding, memorandums of agreement, local and foreign investment instruments and other instruments. The Attorney General of the Union is the Government Attorney General in criminal cases and appears on behalf of the Government in civil cases in which the Government is involved.

The Union Attorney General appears, on behalf of the Union, in applications to issue writs to the Supreme Court of the Union relating to citizens, the fundamental rights and duties of the citizens under section 378(a) of Constitution of the Republic of the Union of Myanmar.

The President appoints the person submitted by the Prime Minister, with the approval of the relevant Hluttaw, as the Advocate General of the Region or State to obtain legal advice and to assign legal responsibilities by the Chief Minister of the Region or State under section 266 of the Constitution of the Republic of the Union of Myanmar. The provisions of the Attorney General of the Union Law are distinctive provisions that are not the same as the previous Attorney General Laws.

Moreover, law officers of the Union Attorney General’s Office and various levels of the Law Office are assigned to carry out various legal research, to compile and publish law books in both the Myanmar and English languages and to compile law journals, law dictionary and other legal research. In addition, the Union Attorney General’s Office is carrying out its important tasks in digital system and implementing some of its functions by the Electronic Project.

The motto “The Legal Profession is a Noble Profession” is regarded as a guidance by the Union Attorney General’s Office for the law officers to follow their systematic and disciplinary obligations in accordance with this ethic.

The badge with the symbol of scale to express fair justice as recognized by the international community and with the word “Law” in blue colour on the white background is specified to be worn as a symbol of Union Attorney General’s Office.

There are four departments in the Union Attorney General’s Office, namely; Legislative Vetting and Advising Department, Legal Advice Department, Prosecution Department and Administration Department. Under the Union Attorney General’s Office, (14) Offices of Advocate General of the Region or State, (68) District Law Offices and (325) Township Law Offices are formed with the post of (996) officials and (2712) staff, altogether (3708) according to the list of 31st January, 2012. The Director General is the Head of all service personnel from the Union Attorney General’s Office and various levels of Law Office.

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A Brief Overview of Legal System

A Brief Overview of Legal System

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Like other countries, the Myanmar Legal System is now made up of several different institutions such as Hluttaws, Legal Enforcement Agencies and the Judiciary itself. They all play a crucial role in ensuring the growth and the development of the Democratic legal and judicial Landscape in Myanmar.

Based on and in accordance with its own historical and social norms, the three pillars under the new Myanmar Constitution 2008 is relentlessly making reforms including legal and judicial ones in order to be a modern, disciplined and developed Democratic Nation.

The same is being done for the Judicial sector. The Office of the Union Supreme Court is now, by setting up and implementing the Judicial Strategic Plan, making relentless and dedicated efforts to do legal and judicial reforms for the rule of law, which is one of the very basic essentials of the democratic society, to be free from corruptive practices and to be able to serve best for the benefit of Myanmar citizens.

Courts to Try Traffic Offences

Courts to Try Traffic Offences

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In order to try offenders who violate vehicle rules and traffic regulations, separate Courts have been established in the city of Yangon, Mandalay and Nay Pyi Taw.