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Law Amendment: Union Tax Law 2021 Amended

7 January 2022
18755
2022-01-07 08:34

The State Administration Council (SAC) enacted the Law Amending the Union Tax Law 2021 on Thursday. It was signed by SAC Chairman Senior General Min Aung Hlaing, and will be affected from 8 January 2022 to 31 March 2022.

According to the amendment, five per cent of commercial tax shall be levied over the income of other services being operated at home, except services mentioned in the Sub-Section (d) and Sub-Section (e-1) of the law. The Sub-Section (e-1) mentioned that “No matter what provisions the Commercial Tax Law comprises, only once commercial tax shall be levied 20,000 kyat per the sales of SIM cards and SIM card activation.” and “Fifteen per cent of commercial tax shall be levied over the income earned from the internet services.”

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