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Myanmar: Tax audit processes outlined by tax authority

Myanmar: Tax audit processes outlined by tax authority

The Internal Revenue Department has adopted a self-assessment system, and tax audits are becoming more commonplace.

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What to expect in relation to tax audits has been shared publicly in an undated document from the tax authority and reflects the following.

  • In general, self-assessment returns, completed by the taxpayer, will be regarded as correct prior to any audit. The tax authority will issue a notification and audit result form at the end of a tax audit. If additional taxes are payable thereon, the taxpayer will need to pay these taxes within the stated deadline. The time for requesting a reconsideration by the Director General will be 30 days or to file an appeal to the Tax Appeals Tribunal will be 90 days after the reassessment.
  • Before starting an audit, a written notification will be provided to the taxpayer and this notice will include an information request list, the power of attorney (if required), the taxpayer’s rights and the audit plan. The first meeting between the audit team and the taxpayer is to take place within 10 days of the notice at a time to be agreed between the parties. A written response is to be submitted if the proposed timing is not suitable. In the initial meeting, the tax audit officer will ask about how the records are kept, accounting systems, the process of tax return preparation, and the nature of the business activities of the taxpayer.
  • Information requests and communications between taxpayers and the tax officer are to be in writing.


Read an August 2020 report prepared by the KPMG member firm in Myanmar

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