Bloomberg Tax, a research portal featuring information on tax systems around the world, has published the Guide to Indirect Taxation in Myanmar , authored by legal practitioners from Tilleke & Gibbins’ office in Yangon.

The guide is part of Bloomberg’s repository of expert analyses of tax systems worldwide, which features in-depth information on the ins and outs of tax systems around the globe, including guides to navigating VAT/GST tax systems. In Myanmar, indirect taxation takes the form of commercial tax, which the guide breaks down as follows:

• Introduction to commercial tax
• Scope
• Taxable persons
• Taxable transactions
• Place of supply
• Tax rates
• Deduction and recovery of input tax
• Extension or shifting of commercial tax liability
• Administrative matters
• Interest and penalties
• Statute of limitations
• Special arrangements
• State, provincial, or local indirect taxes

Bloomberg Tax provides intelligence across all areas of taxation, both in the US and internationally, and Tilleke & Gibbins also contributes the service’s Country Guide to Tax in Myanmar .

For a PDF of the full Bloomberg Guide to Indirect Taxation in Myanmar , please follow the link below. The guide is also available on the Bloomberg Tax website (subscription required).