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The State Law and Order Restoration Council
The Law Amending the Municipal Act *
(The State Law and Order Restoration Council Law No. 1/90)
The 13th Waxing Day of Pyatho, 1351 M.E.
(8th January. 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-

  1. This Law shall he called the Law Amending the Municipal Act.
  2. In the Municipal Act-
    (a) in section 62 sub-section (1) division (A) clause (f) the expression "not exceeding fifteen kyats per quarter" shall he deleted;

    (b) in section 62 sub-section (1) division (A) clause (h) the expression "not exceeding one kyat" shall he deleted.


Sd./ Saw Maung
General
Chairman
The State Law and Order Restoration Council

* Repealed by the Development Committees Law, Law No. 5/93


The State Law and Order Restoration Council
The Law Amending the Myanmar Immigration
(Emergency Provisions) Act, 1947

(The State Law and Order Restoration Council Law No. 2/90)
12th Waning Day of Pyat ho, 1351 M.E.
(22nd January, 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-

  1. This Law shall he called the Law Amending the Myanmar Immigration (Emergency Provisions) Act. 1947.
  2. In section 13 of the Myanmar Immigration (Emergency Provisions) Act. 1947-
    (a) the expression "not exceeding two years or with line or with both" contained in sub-sections (I) and (5) respectively shall he substituted by the expression "which may extend from a minimum of Six months to a maximum of five years or with fine of a minimum of K. 1500 or with both":
    (b) the expression "not exceeding three months or to a line fine not-exceeding K. 200" contained in sub-section (2) shall he substituted by the expression "which may extend from a minimum of six months to a maximum of five years or to a fine of a minimum of K. 1500".
  3. In section 14, sub-section (I) of the Myanmar Immigration (Emergency Provisions) Act, 1947 the expression "a first class Magistrate or a Sub-divisional Magistrate" shall he substituted by the expression "a Magistrate, speciallyn empowered under section 30 of the Code of Criminal Procedure".

Sd./ Saw Maung
General
Chairman
The State Law and Order Restoration Council


The State Law and Order Restoration Council
The Law Amending the Electricity Law
(The State Law and Order Restoration council Law No. 3/90)
The 12th Waxing Day of Tabaung, 1351 M.E.
(7th March, 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-

  1. This Law shall be called the Law Amending the Electricity Law.
  2. Section 30 of the Electricity Law shall be substituted by the following section:-
(30). Whoever commits any act mentioned below, shall, in addition to being prosecuted under this Law or under any other law for the time being in force pay as compensation to the State - owned organization concerned the market value of the destroyed electrical materials and equipment or for the loss arising out of the act the amount as prescribed under the procedures-
(a) destruction of State-owned electrical materials and equipment:
(b) transferring without a permit of the State-owned organization concerned of the
electrical materials and equipment owned by the State to any other person;
(c) consumption of electrical energy by theft;
(d) consumption of electrical energy by way of relaying and sub transmitting
without a permit of the State-owned organization concerned;
(e) using for commercial purpose electrical energy connected from domestic or
domestic power meters;
(f) consumption of electrical energy beyond the energy load limit of the industrial
power meter.


  1. Section 31 of the Electricity. Law shall be substituted by the following section:--

    (31).
    (a) Compensation payable under section 29, sub-section (h) and under section 30
    shall be recovered as arrears of land revenue.
    (b) A person authorised by the Ministry concerned for the purpose of sub-section (a) shall exercise the powers of the Collector under the existing laws.

Sd./ Saw Maung General
General
Chairman
The State Law and Order Restoration Council

The State Law and Order Restoration Council
The State Supplementary Appropriation Law, 1990
(The State Law and Order Restoration Council Law No. 4/90)
5th Waning Day of Tabaung, 1351 ME
(15th March, 1990)

The State Law and Order Restoration Council hereby enacts the following Law: -

Chapter I
Title and Date of Enforcement

1.  (a) This Law shall be called the State Supplementary Appropriation Law, 1990;
     (b) This Law shall be in force for the 1989-90 financial year.

Chapter II
Allotment and Administration of Supplementary Expenditure

2. (a) The respective persons who are given the responsibility for expenditures of the State Law and: Order Restoration Council, Multiparty Democracy General Election commission, Government, Chief Justice, Attorney-General, Auditor-General, Ministries and Departments, the State Economic Organizations, and Development Committees and the Municipalities may incur expenditures as sanctioned and shown against them in Schedules (1) (2) (3) and (4);
     (b) Appropriation of the allotted sum, under sub-section (a) shall be deemed to be supplementary expenditure in addition to the allotment sanctioned under the State Budget law, 1989.

3. (a) The respective persons who have been given the responsibility under section 2, may delegate their powers to persons serving under them to administer the expenditures;
    (b) The administration of the expenditure shall be in conformity with the provisions of this Law, the provisions of the State Budget Law, 1989, relevant laws. rules, regulations, bye-laws, notifications, directives and procedures.

The State Law and Order Restoration Council, Multi-Party Democracy General Election Commission, Government, Chief Justice, Attorney-General and Auditor-General
Schedule (1)

Ministries and Development
Schedule (2)

State Economic Organizations
Schedule (3)

Development Committees and Municipalities
Schedule (4)

Sd./ Saw Maung
General
Chairman
The State Law and Order Restoration Council


The State Law and Order Restoration Council
The State Budget Law, 1990
(The State Law and Order Restoration Council Law No. 5/90 )
The 4th Waxing Day of Htaaung Tagu, 1351 M.E.
(29th March, 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-

PART I
Title and date of Enforcement

1. (a) This Law shall he called the State Budget Law, 1990:
    (b) This Law shall come into force with effect from the 1st of April, 1990 for the 1990-91 financial year.

PART II
The State Law and Order Restoration Council
Multi-party Democracy General Election Commission,
Government, Chief Justice, Attorney-General, Auditor-General,
Ministries and Departments

Chapter 1
Receipts and Expenditures

2. The State Law and Order Restoration Council, Multi-party Democracy General Election Commission, Government. Chief Justice, Attorney-General. Auditor-General, Ministries and Departments shall carry out their functions iii accordance with the State Budget Programme. In carrying out such functions. all the receipts shall he credited to the State Budget and all the expenditures payable shall he debited to the State Budget.

3. (a) The respective persons who are given the responsibility for the receipt and expenditure of the State Law and Order Restoration Council. Multi-party Democracy Genera] Election Commission, Government. Chief Justice, Attorney-General, Auditor-General. Ministries and Departments. shall supervise and collect those receipts and administer sthe expenditures as shown against them in Schedules (1) (2) (3) and (4):
   (b) The respective persons who have undertaken the responsibility under sub-section (a) may delegate their powers to the personnel serving under them;
   (c) Supervision of the collection of the receipts and administration of the expenditures shall be in accordance with the provisions of this Law, relevant laws, rules, regulations, bye-laws, notifications, directives and procedures.

4. (a) Out of the estimated receipts shown in Schedules (I) and (3), if receipt of foreign aids and the grants mentioned in Chapter III is more than the estimated amount, and if expenditures of those works necessary to be incurred by such excess amount received as foreign aids and grants is an excess of the sanctioned expenditures shown in Schedules (2) and (4), the Government may approve after scrutiny. Provided that, if expenditures to be incurred out of the State Budget, in kyats, converted from the aforesaid foreign aids and grants are not covered by the sum shown in Schedules (2) and (4), then it may be incurred out of the reserve fund in accordance with the provisions of section 6;
   (b) Regarding the exceeded expenditures under sub-section (a) each and every case shall be submitted by the Government to the State Law and Order Restoration Council together with objects and reasons therefore.

5. In respect of any alteration of sums shown in Schedules (1), (2), (3) and (4), under requirement of work, it shall be shown in the revised estimate budget for the 1990-91 financial year submitted to the State Law and Order Restoration Council.

Chapter II
Reserved Fund

6. (a) Expenditures incurred by the State Law and Order Restoration Council, Multi-party Democracy General Election Commission, Government, Chief Justice, Attorney-General, Auditor-General, Ministries and Departments out of the reserve fund shown in Schedule (4). column 12 shall be effected only in accordance with the following conditions:-

(1) expenditure which cannot be anticipated;
(2) being a case in which expenditure must be incurred within the financial year;
(3) Where transfer of budget heads cannot be effected or where there is no allotment for transfer of budget heads under the existing laws, rules, regulations, bye-laws;

    (b) any expenditure from the reserved fund shall be done only with the approval of the Government;
    (c) the Government shall submit those matters to be incurred Out of the reserved fund to the State Law and Order Restoration Council together with objects and reasons therefore.

7. The State Law and Order Restoration Council, Multi-party Democracy Election Commission, Government, Chief Justice, Attorney-General, Auditor-General, Ministries and Departments shall not be allowed to submit supplementary budget, regarding receipt of amount more or less than the estimated amount under this Law or appropriation of allotment by transferring budget heads within the sanctioned expenditure or expenditure incurred from the reserved fund or expenditure sanctioned by the Government under section 4. Provided that if expenditures in conformity with conditions provided under section 6 are not covered by reserve fund allowed under this Law, then those cases may be submitted to the State Law and Order Restoration Council together with objects and reasons therefore.


Chapter III
Taking of Loans

8. For the purpose of projects or for expenditures shown in the State Budget, the Government may take loans by issuing security bonds guaranteed by Government or debentures or by other means, within the country or from abroad reasonable rates of interest may be prescribed for such loans. Conditions for repayment, redemption or provision otherwise may also be stipulated.

9. Regarding loans obtained by issuing security bonds for covering the deficit in the budget of the previous year, new security bonds may be issued for the old ones when the loan becomes due.

10. With the approval of Government, the State Economic Organizations, Development
Committees and Municipalities may take loans for their projects from abroad.

11. (a) The Government may empower the Minister of the Ministry of Planning and Finance for carrying out wholly or partly the duties contained in this Chapter III;
      (b) The Minister of the Ministry of Planning and Finance may, on behalf of the state, furnish guarantees regarding the taking of loans under this Chapter III.

12. During the financial year, commencing 1st April 1990 to 31st March 1991, the actual amount of loan received on the execution of loan agreements in accordance with this Chapter III, shall not exceed kyats fifteen thousand millions.

PART III
State Economic Organizations

13. The State Economic Organizations shall carry out their functions in accordance with the State Budget Programme. In carrying out their functions, all receipts shall he credited to the State Budget and all expenditures payable shall be debited to the State Budget.

14. (a) The respective persons who have been given the responsibility for the receipt and expenditure of the State Economic Organizations, shall supervise and collect those receipts and administer the expenditures shown against them in Schedules (5) and (6);
       (b) The respective persons who have undertaken the responsibility under sub-section (a) may delegate their powers to the personnel serving under them;
       (c) Supervision of the collection of the receipts and administration of the expenditure shall be in accordance with the provisions of this Law, relevant laws, rules, regulations, bye-laws, notifications, orders. directives and procedures.

15. (a) The Government may alter the amounts shown in Schedules (5) and (6), if it becomes necessary for functions of the State Economic Organizations. Such alterations, shall be shown in the revised estimate budget for the 1990-9 1 financial year submitted to the State Law and
Order Restoration Council together with objects and reasons therefore.
      (b) The Government may stipulate the amount of money to be contributed by the State Economic Organizations towards the State fund.

PART IV
Development Committees and Municipalities

16. The Development Committees and the Municipalities shall carry out their functions by their own funds.

17. (a) The respective persons who have been given the responsibility for the receipts and expenditures of the Development Committees and the Municipalities, shall supervise and collect the receipts and administer the expenditures, shown against them in Schedules (7) and (8);
      (b) The respective persons who have undertaken the responsibility under sub-section (a) may delegate their powers to the personnel serving under them;
      (c) Supervision of the collection of the receipts and administration of the expenditures shall be in accordance with this Law, relevant laws, rules, regulations, bye-laws, notifications, orders, directives and procedures.

18. (a) The Government may alter the amounts shown in Schedules (7) and (8), if it becomes necessary for the functions of the Development Committees and the Municipalities. Such alterations shall be shown in the revised estimate budget for the 1990-91 financial year submitted to the State Law and Order Restoration Council together with objects and reasons therefore.
      (b) The Government may permit the Development Committees and the Municipalities to obtain money required for carrying out their functions or for investment from contributions or loans.

19. The Development Committees and the Municipalities may collect only such rates and taxes permitted by existing laws, rules, regulations, bye-laws. notifications, orders, directives relevant to them.

The State Law and Order Restoration Council, Multi-Party Democracy General Election
Commission, Government, Chief Justice, Attorney - General and Auditor - General
Schedule (1)

Multi Party Democracy General Election Attorney - General and Auditor - General
The State Law and Order Restoration Council, Commission, Government, Chief Justice,
Schedule (2)

Ministries and Departments
Schedule (3)

Ministries and Departments
Schedule (4)

State Economic Organizations
Schedule (5)

State Economic Organizations
Schedule (6)

Development Committees and Municipalities
Schedule (7)

Development Committees and Municipalities
Schedule (8)


Sd./ Saw Maung
Senior General
Chairman
The State Law and Order Restoration Council


The Law Amending the Court Fees Act
(The State Law and Order Restoration Council Law No. 6/90)
The 5th Waxing Day of Hnaung Tagu, 1351 M.E.
(30th March, 1990)


The State Law and Order Restoration Council hereby enacts the following
Law:-

1. This Law shall be called the Law Amending the Court Fees Act.

2. This Law shall come into force with effect from the 1st of April, 1990.

3. Serial number I of Schedule I of the Court Fees Act shall be substituted by the following serial number :-

Court-fees
Schedule I
Ad valorem fees

Number
 
Proper fee
1. Plaint written statement pleading a setoff or counter-claim or memorandum of appeal (not otherwise provided for in this Act) or of cross-objection presented to any Civil or Revenue Court except those mentioned in section 3.
When the amount or value of Fifteen kyats. the subject-matter in dispute does not exceed one hundred kyats

When such amount or value exceeds one hundred kyats, for everyone hundred kyats or part thereof, in excess of one hundred kyats, up to one thousand kyats.

When such amount or value exceeds one thousand kyats, for every one thousand kyats, or part thereof, in excess of one thousand kyats, up to ten thousand kyats.

When such amount or value exceeds ten thousand kyats for every five thousand kyats, or part thereof, in excess of ten thousand kyats, up to fifty thousand kyats.

When such amount or value exceeds fifty thousand kyats, for every ten thousand kyats, or part there of in excess of fifty thousand kyats, up to one hundred thousand kyats.

When such amount or value exceeds one hundred thousand kyats, for every fifty thousand kyats, or part thereof, in excess of one hundred thousand kyats. Provided that the maximum fee leviable on a plaint of memorandum of appeal shall be fifteen thousand kyats.

Fifteen Kyats.



Fifteen Kyats.





One hundred Kyats.



Three hundred Kyats.




Three hundred Kyats.





Five hundred Kyats

4. In the Proper fee column in serial numbers 6,7,8 and 9 respectively of Schedule 1 of the Court Fees Act, the expression "Seventy five pya" shall be substituted by the expression "One kyat and fifty pyas," the expression "One kyat and fifty pyas," shall be substituted by the expression "Three Kyats" the expression "Two kyat" shall be substituted by the expression "Four kyats" the expression "Three Kyat" shall be substituted by the expression "Six kyats," the expression "Four kyat" shall be substituted by the expression "Eight kyats" and the expression "Sixteen kyat" shall be substituted by the expression "Thirty two kyats".

5. In the Proper fee column in serial number 14 of Schedual I of the Court Fees Act, the expression "Four kyat" shall be substituted by the expression "Five kyats".

6. In the Proper fee column in serial number 11 and 12 of Schedual I of the Court Fees Act, the expression "Four per centum" shall be substituted by the expression "Five per centum," the expression "five per centum" shall be 7 substituted by the expression "six per centum" and the expression "Six per centum" shall be substituted by the expression "Seven per centum".

7. In the Proper fee column of Schedule II of the Court Fees Act:-

(a) the expression "Twenty five pyas" contained in serial number 1 shall be substituted by the expression "One kyat";

(b) the expression "One kyat and fifty pyas" contained in serial numbers 1, 2, 5, 6, 7, 10 and 11 respectively shall be substituted by the expression "Five kyats";

(c) the expression "Three kyat" contained in serial numbers 1, 1-A, 3 and 10 respectively shall be substituted by the expression "Ten kyats";

(d) the expression "Five kyats" contained in serial numbers 1, 3, 10 and 11 respectively shall be substituted by the expression "Fifteen kyats":

(e) the expression "Fifteen kyats" contained in serial numbers 12 and 14 shall be substituted by the expression "Thirty kyats";

(f) the expression "Twenty kyat" contained in serial number 17 shall be substituted by the expression "Thirty kyats";

(g) the expression "Thirty kyat" contained in serial numbers 18 and 19 shall be substituted by the expression "Sixty kyats";

(h) the expression "Sixty kyats" contained in serial numbers 20 and 21 shall be substituted by the expression "One hundred and twenty kyats".


Sd./ Saw Maung Senior General
Chairman
The State Law and Order Restoration Council


The State Law and Order Restoration Council
The Law Amending the Myanmar Stamp Act
(The State Law and Order Restoration Council Law. No. 7/90)
The 5th Waxing Day of Hnaung Tagu, 1351 M.E.
(30th March, 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-

I. This Law shall be called the Law Amending the Myanmar Stamp Act.

2. This Law shall come into force with effect from the 1st of April, 1990.

3. In the Proper Stamp-duty column of Schedule I of the Myanmar Stamp Act:-

(a) the expression "Twenty pya" contained in serial numbers 1, 28 and 60 respectively shall be substituted by the expression "One kyat";

(b) the expression "Twenty kyat" contained in serial number 2 shall be substituted by the expression "Forty kyats";

(c) the expression "Fifteen kyat" contained in serial numbers 3, 8, 9, 17, 58, 61, 62 and 64 respectively shall be substituted by the expression "Thirty kyats’;

(d) the expression "Five kyat" contained in serial numbers 4 and 29 shall be substituted by the expression "Twenty five kyats";

(e) the expression "Fifty pya" contained in serial number 5 shall be substituted by the expression "One kyat", the expression "forty kyat" shall be substituted by the expression "eighty kyats", the expression twenty five pya" shall be substituted by the expression "fifty pyas", and the expression "Three kyat" shall be substituted by the expression "Six kyats";

(f) the expression "Thirty kyat" contained in serial number 7 shall be substituted by the expression "Fifty kyats" and the expression "Sixty kyat" shall be substituted by the expression "One hundred kyats";

(g) the expression "Fifty kyat" contained in serial number 10 shall he substituted by the expression "Two hundred kyats", the expression "One hundred kyat" shall he substituted by the expression ‘Five hundred kyats". and the expression "Three hundred kyat" shall he substituted by the expression "One thousand five hundred kyats";

(h) the expression "Three hundred kyat" contained in serial number ii shall be substituted by the expression "Five hundred kyats";

(i) the expression "Two kyat" contained in serial number 12 shall he substituted by the expression "Four kyats", the expression "five kyat"
shall be substituted by the expression "ten kyats", the expression "Thirty kyat" shall be substituted by the expression "Sixty kyats", the expression "Forty kyat" shall he substituted by the expression "Eighty kyats", the expression "Four kyat" shall be substituted by the expression "Eight kyats" and the expression "two hundred kyat" shall be substituted by the expression "four hundred kyats";

(j) the expression "Two kyat" contained in serial numbers 14, 18, 24 and 44 respectively shall be substituted by the expression "Four kyats";

(k) the expression "One kyat and fifty pya" contained in serial number 18 shall he substituted by the expression "Three kyats";

(l) the expression "One kyat" contained in serial numbers 18, 48 and 65 respectively shall be substituted by the expression "Two kyats’;

(m) the expression "Fifty pya" contained in serial numbers 19 shall be substituted by the expression "Three kyats";

(n) the expression "Four kyat" contained in serial numbers 20 and 42 shall he substituted by the expression "Twenty five kyats":

(o) the expression "Fifteen pya" contained in serial numbers 21,41 and 53 shall be substituted by the expression "Fifty pyas";

(p) the expression ‘Thirty kyat" contained in serial numbers 22 and 62 shall be substituted by the expression "Sixty kyats";

(q) the expression "Four kyat" contained in serial numbers 24 and 40 shall he substituted by the expression "Eight kyats";

(r) the expression "Five kyat" contained in serial number 25 shall be substituted by the expression "Ten kyats";

(s) the expression "Twenty kyat" contained in serial numbers 26, 38, 55, 57 and 64 respectively shall be substituted by the expression "Forty kyats";

(t) the expression "Six hundred kyat’ contained in serial numbers 30 shall be substituted by the expression "One thousand kyats";

(u) the expression "Three kyat" contained in serial numbers 35 and 58 shall he substituted by the expression "six kyats":

(v) the expression "Three kyat" contained in serial numbers 36 and 37 shall be substituted by the expression "Twenty kyats";

(w) the expression "One hundred kyat" contained in serial number 39 shall be substituted by the expression "Five hundred kyats" and the expression "Two hundred and fifty kyat" shall be substituted by the expression "One thousand five hundred kyats";

(x) the expression "Twenty five pya" contained in serial number 41 shall be substituted by the expression "Fifty pyas";

(y) the expression "Fifty pya" contained in serial number 43 shall he substituted by the expression "One kyat," the expression "forty kyat" shall be substituted by the expression "eighty kyats," and the expression "twenty five pya" shall be substituted by the expression "fifty pyas";

(z) the expression "Ten kyat" contained in serial number 46 shall be substituted by the expression "Twenty kyats" the expression "Forty kyat" shall he substituted by the expression "Two hundred kyats" and the expression "Twenty kyat" shall he substituted by the expression "One hundred kyats";

(aa) the expression "Five pya" contained in serial number 47 shall he substituted by the expression "Ten pyas," the expression "Fifteen pya" shall be substituted by the expression "Thirty pyas," the expression "Twenty five pya" shall be substituted by the expression "Fifty pyas," the expression "Fifty pya" shall be substituted by the expression "One kyat," the expression "Seventy five pya" shall be substituted by the expression " One kyat and fifty pyas," the expression "One kyat" shall be substituted by the expression "Two kyats," the expression "One kyat and fifty pya" shall be substituted by the expression "Three kyats" the expression "Two kyat" shall be substituted by the expression "Four kyats," and the expression "Four kyat" shall be substituted by the expression "Eight kyats";

(bb) the expression "Two Kyat" contained in serial number 48 shall be substituted by the expression "Four kyats," the expression "Five kyat" shall be substituted by the expression "Ten kyats," the expression "Twenty kyat" shall be substituted by the expression "Forty kyats," and the expression "Forty kyat" shall be substituted by the expression "Eighty kyats";

(cc) the expression "Twenty five pya" contained in serial number 49 shall be substituted by the expression "Fifty pyas," the expression "Fifty pya" shall be substituted by the expression "One kyat," and the expression "One kyat" shall be substituted by the expression "Two kyats";

(dd) the expression "Four kyat" contained in serial numbers 50 and 5 1 shall be substituted by the expression "Eight kyats";

(ee) the expression "Fifty pya" contained in serial number 52 shall he substituted by the expression "One kyat";

(ff) the expression "ten kyat" contained in serial number 54 shall be substituted by the expression "Twenty kyats".

4. In serial number 13 of the Proper Stamp-duty column of Schedule I of the Myanmar Stamp Act the rates mentioned in figures respectively shall he substituted by the figures increased twofold.

5. In serial number 15 in the Description of Instrument column of Schedule I of the Myanmar Stamp Act, except the expression "BOND as defined by section 2 (5) not being a DEBENTURE (No. 27) and not being otherwise provided for by this Act or by the Court Fees Act-," the expression "See ADMINISTRATION-BOND (No. 2), BOTTOMRY BOND (No. 16); CUSTOMS BOND (No. 26), INDEMNITY-BOND (NO. 34), RESPONDENTIA BOND (No. 56),SECURITY BOND (No. 57) and the expressions there under , the remaining expressions shall be deleted. Furthermore, the expressions contained in the Proper Stamp-duty column he removed and the expression "Two per centum on the amount or value secured" shall be substituted.

6. In serial number 23 of Schedule I of the Myanmar Stamp Act, except the expressions "CONVEYANCE as defined by section 2(10) not being a TRANSFER charged or exempted under No. 62-" the expression "Exemption" and the expressions there under, the remaining expressions shall be deleted. Furthermore, the expressions contained in the proper Stamp-duty column be removed and the expression" five per centum on the amount or value of the consideration for such conveyance as set forth therein" shall be substituted.

Sd./Saw Maung
Senior General
Chairman
The State Law and Order Restoration Council


The State Law and Order Restoration Council
The Commercial Tax Law
(The State Law and Order Restoration Council Law No. 8/90)
The 6th Waxing Day of Hnaung Tagu, 1351 M.E.
(31st March, 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-

Chapter I
Title, Extent and Definition

1. This Law shall be called the Commercial Tax Law.

2. The provisions of this Law shall extend to and have effect within the entire State commencing from the financial year 1990-91.

3. The following expressions contained in this Law have the meanings given hereunder:

(a) Tax means the tax payable under this Law. This expression also
includes the penalty under this Law;

(b) Assessee means a person by whom tax is payable under this Law. This expression also includes economic organizations of the Government, State-owned mills and factories, trading, and service enterprises, Development Committee, co-operative society, individual or individuals, amalgamated organization or association, company, partnership and joint- venture;

(c) Goods mean imported articles or produced within the country for the purpose of sale;

(d) Service means rendering of service on remuneration, fee or consideration. This expression also includes trading enterprise, entertainment enterprise, hotel, lodging and restaurant enterprise, tourist enterprise and enterprises prescribed from time to time by the Government as a service enterprise;

(e) Proceeds of Sale mean money received or to be received from sale of goods on cash basis or on credit or other deferred payment system or from sale in advance system. In the case of barter of goods it means the value determined in doing so. This expression also includes cost of packing materials used in packing goods;

(f) Proceeds of Service mean money received or to be received for rendering service;

(g) Producer of Goods means a person who produces goods in a mill,
factory or place of work owned by him or causes goods to be produced
by another person and sells them;

(h) Person Rendering Service means a person rendering service on remuneration, fee or consideration;

(i) Importer means a person importing goods from abroad by land, sea or air;

(j) Landed Cost means the sum total of the cost prescribed under the Customs Laws for the goods imported, the amount of customs duty levied on such goods and the expense incurred in unloading;

(k) Return means the form in which the assessee by whom tax is payable under this Law declares his proceeds of sale or proceeds of service;
(1) Schedule means the schedules annexed to this Law;

(m) Assess means the prescribing of tax payable by the assessee under this Law;

(n) Year means the financial year;

(o) Assessment Year means the year consecutive to the year in which the proceeds of sale or proceeds of service accrued.


Chapter II
Imposition of Tax and Liability for Payment of Tax

4. (a) Tax shall be imposed as shown in the schedules on the goods produced within the State;

    (b) Tax shall be imposed as shown in the schedules on services rendered within the State;

    (c) Tax shall be imposed as shown in the schedules in respect of goods imported from abroad.

5. The tax imposed under section 4 is liable to be paid by the respective producer of goods,
person rendering service or the importer.

6. The schedules annexed to this Law or. the rates of tax may be amended by the State
Budget Law for any year.

7. The provisions of this Law shall not be applicable to goods produced and sold or proceeds
of service rendered solely for a religious or charitable purpose by any religious or
charitable organization.


Chapter III
Exemption and Relief from Tax

8. The Government may, by notification-

(a) exempt from tax or grant relief there from in respect of any kind of goods, any kind of service or any assesses;

(b) determine the amount of proceeds of sale or proceeds of service on which tax shall not be imposed;

(c) in respect of any newly established enterprise-
(1) exempt from tax or grant relief there from on machineries, plants or other articles imported from abroad for installation in a new construction;
(2) exempt from tax or grant relief there from with a limit of three consecutive years including the year of commencement of the production enterprise or service enterprise;

(d) exempt from tax or grant relief there from in respect of any kind of goods produced within the State and exported abroad.

9. Regulations may be prescribed in case where it is desirous of imposing tax only once on any production of goods or rendering of service.

Chapter IV
Duties and Powers

10. The Director-General of the Internal Revenue Department shall perform the duties and exercise the powers contained in this Law. In addition thereto, may implement the same by delegation of duties to his departmental personnel.

Chapter V
Registration, sending intimation of the Commencement
of the Enterprise

11.  (a) Whoever carries on a goods production enterprise or a service enterprise liable to tax shall register with the Township Revenue Officer as prescribed by the Regulations;

       (b) Whoever commences to engage in the goods production enterprise or the service enterprise liable to tax shall send intimation of such commencement to the Township Revenue Officer as prescribed by the Regulations;

      (c) The Township Revenue Officer may send intimation to any person to register his enterprise in accordance with the Regulations or to send intimation of the commencement of his enterprise.

Chapter VI
Furnishing of Monthly Return and Payment of Tax

12. (a) Whoever has received in any year an assessable proceeds of sale or proceeds of service shall furnish to the Township Revenue Officer a monthly return within ten days of the end of the respective month. In addition thereto, the tax payable under the said return shall be paid within ten days as aforesaid;

       (b) If the Township Revenue Officer has reason to consider that any person has received in any year an assessable proceeds of sale or proceeds of service, he may send intimation to furnish the monthly return and to pay the tax due;

       (c) If the Township Revenue Officer has reason to consider that the tax paid under sub-section (a) or (b) is less than the payable tax, he may, on the basis of the information received, compute by estimation and demand the additional tax payable;

       (d) The tax paid under sub-section (a), (b) or (c) shall be set-off against the tax due under the assessment;

       (e) The tax payable by the importer on goods imported from abroad under section 4, sub-section (c) of the Law shall be collected by the Customs Department in accordance with the modes for the collection of customs duties together with the said customs duties.

Chapter VII
Furnishing of Annual Return

13. (a) Whoever has received in any year an assessable proceeds of sale or proceeds of service shall furnish to the Township Revenue Officer an annual return for the said year within three months of the end of the respective year;

      (b) If the Township Revenue Officer has reason to consider that any person has received in any year an assessable proceeds of sale or proceeds of service, he may send intimation to furnish the annual return;

      (c) If there is any mistake, omission in the annual return furnished under sub-sections (a) and (b), they may he rectified before the assessment in made.

Chapter VII
Assessment and Refund

14. (a) The Township Revenue Officer may assess the tax on the basis of the annual return furnished under section 13 if he is satisfied that the return in respect of the proceeds of sale or proceeds of service is correct and complete:

      (b) The Township Revenue Officer may call upon any assessee to attend in person and to produce accounts and supporting evidence if necessary, and thereafter may assess the tax on the basis of such accounts and evidence if the proceeds of sale or proceeds of service can he correctly deduced there from;

      (c) If the proceeds of sale or proceeds of service cannot he correctly deduced from the accounts and supporting evidence produced by the assessee or if the assessee fails to furnish the annual return or to produce the accounts and supporting evidence or to attend in person, the Township Revenue Officer may make an estimate assessment of the tax on the basis of information and data already received. The Township Revenue Officer may, before making the assessment summon and examine any person and may also call for information and data required.

15. Assessment and collection of tax shall be made in respect of the following without waiting till the end of the relevant financial year as prescribed by the Regulations:-

(a) person who is about to leave the country for good;

(b) person who has discontinued his business;

(c) person who provides entertainment;

(d) person who pays tax monthly at a flat rate.

16. If the assessee is able to produce supporting evidence that the tax paid by him is in excess of the amount actually payable or if the Township Revenue Officer discovers the same, the excess paid shall be refunded. The assessee is entitled to claim the refund only within one year from the date of receipt of the intimation.


Chapter IX
Assessment, Re-assessment and Rectification of Errors

17. (a) The Township Revenue Officer may, in any year intimate the assessee to furnish the annual return in respect of any of the following matters within three years after the end of the relevant assessment year. After such intimation, assessment or re-assessment may be made at any time in accordance with the provisions of this Law:-

(1) evade of assessment although liable to be taxed;

(2) under assessment of tax;
provided that, if it is found that assessment or re-assessment is required on account of fraud, evasion and concealment in respect of proceeds of sale or proceeds of service, then with the prior approval of the Director General of the Internal Revenue Department assessment or re-assessment may be made at any time after the end of the relevant assessment year;

(b) In proceeding under sub-section (a) the tax shall be computed and levied only at the rate contained in the schedule effective for the relevant year.

18. (a) The Township Revenue Officer, the State or Divisional Revenue Officer or the Revenue Appellate Tribunal may rectify any mistake apparent from the record in respect of any assessment order or appellate order passed by him or it within three years from the date of the order, if the mistake was discovered by him or if it was submitted by the assesse or the appellant;
provided that in case of rectification for enhancement of tax or reduction of refund, the assessee shall be given an opportunity to explain;

      (b) In proceeding under sub-section (a) the tax shall be computed and levied only at the rate contained in the schedule effective for the relevant year.

Chapter X
Filing of Appeal

19. (a) If the assessee is dissatisfied, appeal may lie to the following:-

(1) if the tax exceeds K.500, the State or Divisional Revenue Officer;

(2) if the tax exceeds K. 10,000 and if dissatisfied with the decision of the State or Divisional Revenue Officer, the Revenue Appellate Tribunal;

(3) in respect of question of law arising from the decision of the Revenue Appellate Tribunal, the Supreme Court;

      (b) The assessee has the right to file an appeal in accordance with the Regulation, within one month from the date of the order with which he is dissatisfied. In computing the period of limitation, the following periods shall be excluded:-

(1) time required for obtaining a copy of the order appealed against;

(2) time required for obtaining permission to appeal without paying the tax in full.

      (c) The State or Divisional Revenue Officer concerned, the Revenue Appellate Tribunal or the Supreme Court may admit an appeal, relaxing the period of limitation mentioned in sub-section

      (b) if there is sufficient reason;

      (d) A person desirous of filing an appeal is entitled to do so only in accordance with the following:

(1) paying the tax payable in full; or

(2) applying to the State or Divisional Revenue Officer and complying with the decision of the said officer;

      (e) In disposing of the appeal, a reasonable order may be passed after giving the appellant an opportunity of being heard;

      (f) If the tax is up to K. 500, the order of the Township Revenue Officer shall be final; if the tax is up to K. 10,000, the decision of the State or Divisional Revenue Officer shall be final; if the tax exceeds K. 10,000 and if no question of law arises the decision of the Revenue Appellate Tribunal shall be final.

Chapter XI
Revision of Order passed at the Township,
State or Divisional Levels

20. The Director General of the Internal Revenue Department may, in his discretion, or on submission by an assessee rescrutinize any order passed by the Township Revenue Officer and the State or Divisional Revenue Officer, and pass an appropriate order within three years from the date of the aforesaid order.
Provided that, the assessee shall have no right to submit in the following matters:-

(a) in a matter ‘where appeal may lie to the State or Divisional Revenue Officer, the time for appeal within which such appeal may be made has not expired or the appeal is pending;

(b) in a matter where the assessee has not complied with section 19, sub-section (d).

Chapter XII
Offences and Penalties

21. Whoever defaults without sufficient reason in any of the following matters may be directed by the Township Revenue Officer to pay, by way of penalty, for each type of default a sum not exceeding ten per cent of the tax further payable under the assessment concerned:-

(a) failure to register;

(b) failure to send intimation of the commencement of the enterprise;

(c) failure to furnish the return within the time prescribed;

(d) failure to pay the tax due under die return;

(e) failure to comply with the notice to appear for examination in respect of the assessment;

(f) failure to pay tax within the time prescribed or time extended for payment.

22. (a) (1) Whoever is found to have evaded payment of tax or concealed facts relating to the proceeds of sale or proceeds of service to reduce taxation shall be given the right to disclose in full within the time prescribed;

          (2) If such person discloses in full within the time prescribed, he shall pay, in addition to the tax payable by him, a penalty equivalent to the amount of tax payable on account of evasion or further payable on account of concealment;

          (3) If such person fails to disclose within the time prescribed or discloses an amount which is less than the proceeds of sale or proceeds of service evaded and concealed, he shall pay both the tax payable and the penalty as contained in clause (2) and shall also be liable to prosecution. He may, on conviction be punished with imprisonment for a term which may extend to one year or with fine which may extend to kyats five thousand or with both;

(b) Whoever is found to have produced deliberately a false return in respect of his proceeds of sale or proceeds of service and to have produced books and statement of accounts which are false or which he knows and believes to be false, with a fraudulent intention shall pay a penalty equivalent to the amount of tax payable and shall also be liable to prosecution. He may, on conviction be punished with imprisonment for a term which may extend to three years or with fine which may extend to kyats ten thousand or with both.

23. Whoever commits any of the following offences in connection with this Law shall be prosecuted with the sanction of the authority concerned and shall, on conviction be punished with imprisonment for a term which may extend from three to seven years: -

(a) giving and taking of bribes;

(b) attempting to give and take bribes;

(c) abetting to give and take bribes:

(d) misusing, with a dishonest or fraudulent intention any of the powers. conferred by this Law.


Chapter XIII
Recovery of Tax

24. If the assessee fails to pay the tax and penalty within the time prescribed or extended. the unpaid amount shall be deemed to be an arrear and the assessee concerned shall be deemed to be a defaulter and the Township Revenue Officer shall recover the said arrear as if it were an arrear of income-tax. In such recovery proceedings, the Township Revenue Officer shall use the modes and exercise the powers provided in the Income-tax Law.

Chapter XIV
Miscellaneous

25. (a) Persons delegated under section 10 of the Law have the power to do the following

(1) the right to enter and inspect any building, place or business premises for the relevant assessment or appeal;

(2) the right to stamp marks of identification on the books of accounts or documents found during such entry and inspection and make extracts and copies there from;

(b) If the Township Revenue Officer has reason to believe that books of accounts or documents required in any proceeding under this Law are being withheld or that they will not be produced when called for, he has the power to do the following, after obtaining approval from the State or Divisional Revenue Officer: -

(1) the right to enter and search any building, place or business premises;

(2) the right to seize books of accounts or documents found on such premises;

(c) In case of urgency in taking action under subsection (b), the Township Revenue Officer may do so after recording in writing the reasons for believing as aforesaid, and after obtaining a search warrant from the Township Magistrate concerned. In taking such action, the findings shall be reported expeditiously to the Township Magistrate and to the relevant State or Divisional Revenue Officer;

(d) If action is taken under sub-sections (h) and (c) it shall he done SO in the presence of the assessee concerned or his agent and two witnesses. In case of seizing the books of accounts or documents, a receipt shall he given there for and such books of accounts and documents shall be retained for so long as may be necessary for examination thereof pending the disposal of the assessment or appeal.

26. The modes of assessment and -recovery in respect of Government departments, organizations, Government economic organizations, State-owned mills, factories, trade and service enterprises may he prescribed by Regulations.

27. Where foreign exchange is involved in the proceeds of sale or proceeds of service in respect of goods or service liable to taxation tinder this Law, the Government may, by notification prescribe that the tax shall be paid in such foreign exchange.

28. (a) For purposes of assessment under this Law, correct accounts shall he maintained . in- the Myanmar language or in the English language;

      (b) The Government may, by notification prescribe the particulars to he included in the accounts to be maintain9d .in respect of any kind of proceeds or any class of assessee.

29. For the, .purpose of carrying out successfully the provisions of this Law. the Government may issue the regulations, and the Ministry of Planning and Finance may issue the orders, directives - and procedures.

30. Should occasion arise to prescribe as to who is the producer, person rendering service or importer for the purpose of section 4, and as to who is required to register his enterprise under section 11, sub-section (a) the decision of the Director General of the Internal Revenue Department shall be final.

31. (a) Notwithstanding anything contained in the Laws, Rules, Regulations and Orders mentioned below matters relating to the imposition of tax and assessment and collection thereof shall he carried out in accordance with the provisions of this Law with effect from the financial year 1990-91. However the issue of licence, pass or permit shall continue to be made as provided in the following

(1) The Burma Salt Act, 1917;

(2) The Burma Excise Act, 1917;

(3) The Cigarettes Duty Act, 1931;

(4) The Matches (Excise Duty) Act, 1934:

(5) Excisable Goods Rules, 1959;

(6) The Sugar (Excise Duty) Act, 1934;

(7) The Motor Spirit Duties Act, 1917;

(8) The Petroleum Act, 1934;

(9) The Silver (Excise Duty) Act, 1930;

(10) The Petroleum Act which has effect in .the Chin Special Division under the Chin Special Division (Extension of Laws) Act, 1948;

(11) The Chin Special Division Excise Rules, 1954;

(12) The Burma Salt Act , The Burma Excise Act,
The Cigarettes Duty Act, The Matches ( Excise Duty)
Act which have effect under the Kachin Hill Tribes Regulations,
1985;

(13) The Shan States Excise Order, 1925;

(14) The Sales Tax Act, 1952;

(15) The Hotel and Restaurant Act, 1949:

(16) The Entertainment Tax Act, 1947;

(17) The Business Premises Tax Act, 1956;

(18) The Goods and Services Tax Law;

(b) Notwithstanding anything contained in the Profit Tax Law, matters relating to the imposition of tax and assessment and collection of tax in respect of persons applicable under section 4 sub-section (c), (d) or (e) of the said Law shall be carried out in accordance with the provisions of this Law with effect from the financial year 1990-91.

(c) Matters relating to the imposition of tax and assessment and collection of tax for the years prior to the financial year 1990-91 in respect of organizations, associations and individuals applicable under this Law shall continue to be carried out in accordance with the relevant Law. Rules, Regulations and Orders.

32. Problems arising out of the transition from carrying out under the. Provisions of the Goods and Services Law and the Profit Tax Law to carrying out in accordance with the provisions of this Law shall be carried out as decided by the Minister of the Ministry of Planning and Finance.


Sd./SawMaung
Senior General
Chairman
The State Law and Order Restoration Council

APPENDED SCHEDULES OF THE COMMERCIAL TAX LAW
SCHEDULE - I
GOODS NOT CHARGEABLE TO TAX

Serial Number
Description of Goods
1. Paddy.
2. Wheat, unmilled.
3. Maize and other cereals, unmilled.
4. Pulses, unmilled.
5. Groundnuts, shelled and unshelled.
6. Sessamum.
7. Mustard seeds, sunflower seeds, tarmarind seeds, cotton seeds
8. Oil Palm.
9. Cotton, raw.
10. Jute and like fibres.
11. Garlic, onions.
12. Potatoes.
13. Spices, raw (plants, parts of plants, nuts, seeds, etc).
14. Spices prepared.
15. Fruits, fresh.
16. Vegetables, fresh.
17. Sugarcane.
18. Mulberry leaves.
19. Plant of Herb.
20. Animal reed, fresh and dried (farm products only).
21. Thatch, reeds such agricultural products not elsewhere specified
22. Wood, bamboos.
23. Live animals.
24. Silk cocoons.
25. Cane, finished and unfinished.
26. Honey and bee wax.
27. Lac.
28. Coal and coke.
29. Bran and pollard of pulses.
30. Cake, meal and residue of groundnuts, sessamum,cotton seeds, rice bran etc.
31. Soapstocks (of oil residue).
32. Bleaching substances (of oil residue).
33. Molasses.
34. Cotton ginned.
35. Coir yarn.
36. Virginia tobacco, cured.
37. Feathers.
38. Umbrella cloth.
39. Bandages, gauze, other surgical dressing materials, hospital
and surgical outrit and sundries.
40. X-ray film, plates and other X-ray, surgical and medicinal
pharmaceutical apparatus and equipment.
41. Insecticides, pesticides, rungicides etc.
42. Firearms and ammunitions, within the meaning of the Arm
Act and parts and accessories thereof, including gun powder.
43. Stamps all sorts.
44. Defence and Military Stores and equipments.
45. Sealing wax and sticks.
46. Natural gas.
47. Petroleum, crude.
48. Text books, exercise and drawing books, all sorts of pencils
49. Slate, slate pencils and chalk.
50. Shrimp paste (ngapi).
51. Shrimp and fish sauces (Ngan-pya-ye).
52. Groundnut oil, sessamum oil, sunflower seed oil, rice bran edible oil, other edible oil and oil cakes.
53. Wheat flour (coarse and fine).
54. Pulses, split and powdered.
55. Rice, broken rice and rice bran.
56. Electricity for industrial use.
57. Fresh fish, fresh prawn.
58. Sterilized and other pasteurised milk.
59. Milk powder.
60. Milk for the use of infants and invalids.

SCHEDULE -2
GOODS CHARGEABLE TO TAX AT 10 PER CENT.

(1) If the Goods are those imported from abroad, the tax shall be charged on the Landed Cost;

(2) If the Goods are those produced within the State, the tax shall be charged on Sale Receipt.

Serial Number Description of Goods
1. Ice.
2. Condensed milk.
3. Jams, all sorts.
4. Malt and malt flour.
5. Soya bean paste, soya bean sauce and the like.
6. Tea, preserved and dried, excluding black tea.
7. Cheroot.
8. Bread, biscuits and cakes.
9. Other food stuff produced by bakery, not elsewhere specified
10. Food colours, flavours and essences.
11. Edible oils and fats excluding rice bran oil.
12. Turpentine refined.
13. Tung oil and turpentine raw.
14. Cotton seed oil, Rice bran oil, inedible.
15. Grease, oils, lubricants and other petroleum products not elsewhere specified
16. Household medicines and other pharmaceuticals.
17. Baking powder and yeast.
18. Urea fertilizers.
19. Dyes and Dyestuff.
20. Chemical elements compounds.
21. Petroleum coke.
22. Chemical and Chemical products of Petroleuni and petroleu coke.
23. Parts and accessories for shoes, boots and slippers.
24. Chrome leather, leather sole, leather of sheep and goat.
25. Aluminum circles and plates.
26. Raw materials and accessories of rubber.
27. Plastic raw materials.
28. Charcoal.
29. Teak log.
30. Hardwood log.
31. Poles and posts of teak and hardwood.
32. Newspaper, Journal Magazine and other printed books and publications.
33. Papers and paperboards.
34. Cigarette papers.
35. Ink, all sorts.
36. Fountain pens and ball point pens.
37. Pins, clips, paper fasteners and other office stationery supplies.
38. Cotton longyi (coarse).
39. Shirting, cotton, brown, unbleached.
40. Drills cotton.
41. Vests.
42. Cotton yarn.
43. Silk yam.
44. Ribbons, tapes, trimmings of cotton.
45. Workman outfits.
46. Cotton thread.
47. Gypsum.
48. Baryte.
49. Graphite.
50. White clay, fire clay and clay power.
51. Soapstone.
52. Dolomite stone.
53. Red, yellow and white Ochres.
54. Bentonite.
55. Tarazo stone.
56. Wakhed clay.
57. Lead slag.
58. Chipping stone.
59. Marble.
60. Limestone.
61. Road building stone and sand.
62. Tin concentrates, tungsten concentrates, Tin/Tungsten / Scheelite and mixed ores.
63. Refined lead.
64. Zinc concentrates.
65. Copper Matte.
66. Nickel speiss.
67. Antimonial lead.
68. Antimony ores.
69. Lead sulphide.
70. Electrical equipment for educational and instructional purposes
71. Saws all sorts.
72. Carpenters tools and accessories.
73. Agricultural tools and accessories.
74. Bottles, all sorts.
75. Rope of coir, jute, Cotton and other kinds of rope.
76. Gunny cloth and gunny bags.
77. Packing materials of paper and paperboard.
78. Containers, buckets of iron and steel and metal plated utensils
79. All sorts of plastic bag.
80. Crown cork.
81. Household and laundry soap.
82. Glass tumblers.
83. Spectacle, frames and parts for spectacles.
84. Hats, all sorts.
85. Football and table tennis equipments and requisites.
86. Badminton equipment and requisites.
87. Fishing hooks.
88. Electricity (excluding industrial use.)
89. Unexposed photographic films.
90. Wheel barrows.
91. Made-up Track Suits for sports.
92. Artists’ wares.
93. Salt.
94. Methylated Spirit.


SCHEDULE-3
GOODS CHARGEABLE TO TAX AT 20 PER CENT

(1) If the Goods are those imported from abroad, the tax shall be charged on the Landed Cost;

(2) If the Goods are those produced within the State, the tax shall be charged on Sale Receipt.

Serial Number Description of Goods
1. Artificial and synthetic stones and diamonds including cut stones, and artificial pearls.
2. Household glassware, other than glass vases.
3. Marble products.
4. Vinegar.
5. Noodles (wet or dried), macaroni and wheat flour vermicelli
6. Saccharine.
7. Coffee power, all sorts.
8. Tea, black.
9. Chillie sauce and sauces, all sorts.
10. Milk cream, butter, ghee, cheese.
11. Cigars, pipes, all sorts.
12. Candles.
13. Naphthalene balls and camphor blocks.
14. Paints, pigments and other colouring and polishing materials
15. Painters’ materials (excluding artists’ wares).
16. Zip and buttons all sorts not elsewhere specified.
17. Match flints.
18. Hair pins, hair slides, hair clips, hair grips, hair curlers an hair dressing articles.
19. Tooth brushes.
20. Detergents and cleansing powder.
21. Raw Rubber.
22. Rubber materials for household use.
23. Bicycles, tyres and tubes.
24. Tyres, tubes and flaps for motor-car, and motor-cycles.
25. Rubber compounds.
26. Tyres and tubes not elsewhere specified.
27. Hardwood milled, plywood and veneers of hardwood.
28. Lacquerware.
29. Paper board building and constructional goods.
30. Paper products, other thatn packing material.
31. Canvas cloth.
32. Linoleum and floor coverings.
33. Tarpaulins in rolls and pieces.
34. Cotton longyi (fine).
35. Cotton fabrics, coloured, dyed and cotton sheeting white bleached or marcerised.
36. Cotton blankets.
37. Cotton towels.
38. Printed cotton fabrics.
39. Household linen.
40. Cotton mosquito nettings.
41. Cotton fabrics, not elsewhere specified, other thatn cotton lace fabrics.
42. Made-up apparel, other than for sports.
43. Made-up mosquito nets.
44. Cement.
45. Brick, brick tiles and products, fire brick.
46. Crockery (porcelain).
47. Crockery (enamel plated).
48. Lamps, lanterns, parts and accessories thereof.
49. Household porcelain fittings and fixtures.
50. Lime and lime powder.
51. Wire nails and nails.
52. Razors, razors blades and scissors.
53. Household utensils of brass and other metals.
54. Locks, padlocks and keys.
55. Fittings and accessories for furniture, boxes trunks.
56. Iron and steel heavy plates, iron and steel plates, coated.
57. Galvanised corrugated iron sheets.
58. Iron and steel bolts, nuts, rivets etc.
59. Iron and steel rods, bars, Cillets, wire and such constructional goods.
60. Building and constructional goods of non-ferrous metals.
61. Plumbing fixtures and fitting.
62. Mixers, mixers’ wares, stone and gravel crusher and such constructional and miscellaneous industrial wares.
63. Iron and steel anchors and chains.
64. Miscellaneous metallic goods, other than of silver and platinum not elsewhere specified.
65. Electric motors.
66. Agricultural machines equipment and machines tools.
67. Weaving, knitting, spinning machine parts and accessories thereof.
68. Torches, parts and accessories thereof.
69. Electric bulbs and tubes all sorts, other than neon bulbs an tubes for advertising.
70. Lamp shades, switches, blocks, parts and accessories thereof
71. Electrical wires, clips and other internal electrical fittings.
72. Electrical insulators and porcelains and ceramic telegraphic materials.
73. Meter and meter boxes.
74. Electric relaying and insulating materials.
75. Main electric transmitting equipment and accessories.
76. Mining, drilling, excavating machines, parts and accessories thereof.
77. Industrial sewing machine.
78. Road construction machines, road roller, parts and accessories therefore.
79. Electric generators, transformers, and such electric generation machines, parts and accessories thereof.
80. Electric distributing equipment, parts and accessories thereof
81. Telecommunications, wireless, radio communicating equipment
telex, parts and accessories thereof.
82. Battery (accumulators).
83. Parts and accessories of radios and electronic communication
equipment.
84. Gantry, surveying and measuring equipment, and accessories
85. Fire extinguishers.
86. Glass sheets and glass building and constructional goods.
87. Concrete and asbestos building and constructional goods.
88. Household fittings and fixtures, other than that of porcelain
89. Concrete pipes.
90. Sanitary fixtures and fittings.
91. Plastic building materials.
92. Ball bearings.
93. Boilers, engines, generators, parts and accessories thereof.
94. Bicycles.
  Bicycles spare parts and accessories.
  Tractors, other industrial motor trucks, parts and accessories thereof.
  Train locomotives, coaches, spare parts and accessories thereof
  Sea going ships, other ships, motor boats, schooners, parts an accessories thereof.
  Air-crafts, parts and accessories, thereof.
  Pontoon, pontoon bridges, parts and accessories thereof.
  Fishing nets.
  Plastic cloth.
  Plastic materials for household and personal use, not elsewhere specified.
  Kerosene stoves, spares and accessories.
  Raincoats.
  Cigarette cases and ashtrays, all sorts.
  Umbrella all sorts.
  Canvas footwear, cane ball shoes and footwear all sorts.
  Cinematographic films, unexposed.
  Toys, all sorts.
  Tennis equipment and requisites.
  Vehicles and carriages for children, parts and accessories thereof.
  Silver.
  Printing press requisites and accessories not elsewhere specified.
  Mechanical lighters, all sorts.
  Lorries, trucks and trailers above 1/4 ton.
  Vans and buses.
  Browsers.
  Cranes and winches cars.
  Motor car parts and accessories, including frames and parts of chassis.
  Motor cycle parts and accessories.
  Malted Milk Preparation.
  Cold milk, ice cream etc.
  Dry cells, all sorts.
  Mother of pearl and shells.
  Asbestos sheets, including roofing.
  Parts and accessories for domestic electrical equipment and appliances.
  Stone and brick tiles other than, tarazo tiles.
  Carpets, carpetings, of jute.
  Denatured Spirit.
  Commodities, not elsewhere specified.

 

SCHEDULE -4
GOODS CHARGEABLE TO TAX AT 30 PER CENT

(1) If the Goods are those imported from abroad. the tax shall be charged of the Landed Cost:

(2) If the Goods are those produced within the State, the tax shall be charged on Sale Receipt.

Serial Number
Description of Goods
1. Sweets.
2. Tinned Provisions.
3. Isinglass.
4. Cocoa powder.
5. Toffee and chocolates.
6. Beverages.
7. Pipe Tobaccos.
8. Betal chewing preparations.
9. Toilet soaps.
10. Floor polish.
11. Cinematographic films, exposed.
12. Perfumery and toilet requisites, other than medicated powder
13. Plywood containing teak and of teak.
14.   Teak conversions.
15.   Wood floor tiles.
16.   Leather products other than for industrial use.
17.   Cotton lace fabrics and cotton lace.
18.   Artificial cotton and silk fabrics.
19.   Fabrics of mixed and or blended materials.
20.   Blankets, shawls, other than of cotton.
21.   Artificial leather.
22.   Longyis, of silk and of artificial and silk mixed.
23.   Synthetic silk ribbons.
24.   Silk fabrics.
25.   Fabrics and made-up clothing of fur and wool.
26.   Motor cycles, scooters and the like.
27.   Motor-cars, light vans, saloons, sedans, light wagons, estate wagons and coupe.
28.   Paper, paperpulp cardboard-making machines, parts and accessories thereof.
29.   Printing press off-set, book binding, block-making machines parts and accessories thereof.
30.   Rice mill, wheat flour mill, other cereal grinding and milling machines, parts and accessories thereof.
31.   Sugar mills, parts and accessories thereof.
32.   Oil-milling machines, parts and accessories thereof.
33.   Saw-milling machines, parts and accessories thereof.
34.   Machinery, not elsewhere specified, parts and accessories thereof.
35.   Cinematographic cameras, projectors, parts and accessories thereof (including carbons).
36.   Parts and accessories of all sorts of Cameras.
37.   Binoculars, lens.
38.   Typewriters, calculating machines, duplicating machines, statistical machines, other office machines, equipment, parts an accessories thereof.
39.   Watches, clocks, chronometers, parts and accessories thereof
40.   Cutlery other than of gold, silver, gold and silver plated.
41.   Domestic sewing machines.
42.   Furniture's.
43.   Filing cabinets racks and similar office equipment of iron 01 steel.
44.   Safe and strong boxes.
45.   Strong room fittings, and, cash boxes.
46.   Tarazo tiles.
47.   Radios, Televisions, Vedio Camera and Vediotape Recorders
48.   Electric stoves, Electric rice cookers, and Microwave stoves
49.   Fibre cases, suitcases and brief cases.
50.   Electric fans, irons, washing machines and water coolers.
51.   Gramophones.
52.   Gramophones records.
53.   Air conditioners.
54.   Refrigerators, freezers and ice-boxes.
55.   Ivory, tortoise shell and articles made out of materials of animal origin.
56.   Billiard equipment and requisites.
57.   Golf materials.
58.   Musical instruments.
59.   Recorders, cassette, cassette with radio transisters, and tapes
60.   Domestic electrical equipment and appliances not elsewhere specified.
61. Sugar.
62. Aerated waters.
63. Match.
64. Furnace Oil.
65. Wax.
66. Army Rum.

SCHEDULE -5

In respect of the goods contained in the Schedule below, tax shall be charged in the case of goods imported from abroad, on the landed cost and in the case of goods produced within the State, on the proceeds of sale at the percentage shown against them.

Serial Number
Description of Goods
Tax percentage
1. Cigarette
125
2. Kerosene
80
3. Motor Spirit (Petrol)
170
4. Diesel Oil
90
5. Earth Oil
180
6. Jet Fuel
115
7. Rum
225
8. Local Brandy
60
9. Brandy, other
225
10. Local Malt Whiskey
60
11. Whiskey, other
225
12. Local Gin
60
13. Gin, other, Liqueur and the like
225
14. Beer
60
15. Wine
60
16. Tin-le-phyu alcoholic
60
17. Country spirit
200
18. Pearl
100
19. Jade and other precious stones
100

 

SCHEDULE- 6

For services contained in the following Schedule tax shall he charged at the percentage against the said services.

Serial
Number
Kind of Services The amount based upon which computation is to he made Tax percentage
1. Railways, waterway, airway and road transport business Total receipts in respects of passenger fares 8
2. Entertainment business-
(a) Film or Video Exhibitions
(b) Entertainment other
than Film or Video
Exhibitions
Total receipts 30
3. Trading business of purchases and goods Total receipts 5
4. Hotel, Lodging, Enterprises for sale of foods and drinks. Total receipts 10


Provided that the Government may fix the amount of the Proceeds of or Proceeds of Service chargeable to tax in respect of Serial Numbers 1 and 3 or the Schedule.

Further, the Government may, where the amount of Sale is not large in respect of Serial Number 4 of the Schedule, prescribe the monthly-fixed rate as charge of tax.


The State Law and Order Restoration Council
The Myanmar Marine Fisheries Law
(The State Law and Order Restoration Council Law No. 9/94))
The 2nd Waxing day of Kason, 1352 M.E.
(25th April, 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-


Chapter 1
Title and Definition

This Law shall be. called the Myanmar Marine Fisheries Law.

2. The following expressions contained in this Law shall have the meanings given hereunder:-
(a) Minister means the Minister of Livestock Breeding and Fisheries;
(h) Department means the Department of Fisheries;
(c) Director General means the Director General of the Department of Fisheries;
(d) Officer-in-charge of the Department means the Officer-in-charge of
the Fisheries Department of the State/Division, the Township zone or
the Township;
(e) Inspector means State, Division, Zone and Township Officers-in-charge of the Department, any Officer of the Department assigned the duties of an Inspector by the Director General, and any individual assigned the duties of an Inspector by the Ministry from time to time;
(f) Myanmar Marine Fisheries Waters means the waters along the sea coast of Myanmar from the high tide mark toward the open sea, the waters on the seaside of the straight line drawn from one extreme end of one bank to the extreme end of the other bank of the river and creek mouths, the waters from the said high tide mark to the end of the Exclusive Economic Zone;
(g) Fish means all aquatic organisms spending the whole of or a part of their life cycles in the water, their spawns, larvae, frys and seeds. This expression also includes aquatic plants, their seeding and seeds;
(h) Fishery means carrying our operations relating to fish in a systematic manner, production on a commercial scale, conservation of seeds and for developments. This expression also includes catching, breeding, exploring, researching, seeding, propagating, processing, transporting, storing and selling of fish etcetera;
(i) Fishing means catching, collecting, inducting, pursuing, stupefying and killing of fish. This expression also includes works in support of and preparatory to fishing operations;
(j) Inshore Fishery means fishery carried out in the inshore area along the Myanmar coast as, determined by the Director General as inshore fishery area;
(k) Offshore Fishery means fishery carried out in the Myanmar Mari1ic Fisheries Waters as determined by the Director General as offshore fishery area;
(1) Fishing Implement means things and equipment used in fishing;
(m) Fishing Ground means the fishery waters in the Myanmar Marine Fisheries Waters or place specified by the Department for the purpose of fishery. This expression also includes Myanmar Marine Fisheries Waters or place, where fishery can be carried out;
(n) Fishing Vessel means any vessel engaged in fishing. This expression also includes crafts in support of the same;
(o) Local Fishing Vessel means a fishing vessel belonging to any citizen and which is registered in the country;
(p) Foreign Fishing Vessel means a vessel belonging to a foreigner which is registered in any foreign country;
(q) Master of the Vessel means a person who controls and takes charge or maintains a fishing vessel either permanently or temporary. This expression does not include a pilot;
(r) Marine Products means fishes obtained from the sea, aquatic organisms, their excrets, scales, bones, skins, plants, non-living things. This expression also includes sea turtle and eggs, crocodile and eggs, crab ambergris, oyster shell, clam sell, mussel, coral, sea sponge, sea weed, moss, algae etcetera;
(s) Site for collection Marine Products means waters or place determined by the Department for collecting products contained in sub-section (r);
(t) Fisherman means a person who takes part in fishing, processing or collecting marine products;
(u) Licence means a licence issued by the Department for Fishery within the Myanmar Marine Fisheries Waters or collecting marine products for sale, or establishing fishery on commercial scale for sport fishing or carrying out other enterprises relating to fish;
(v) Licence Holder means a person who has obtained a licence for carrying out the enterprises contained in sub-section (u);
(w) Licence Fee means fee payable for carrying out those enterprises contained in sub-section (u). This expression includes fee payable for fishing implement, fee payable for fishing vessel, fee where tenders are floated for specified fishing area, fee for collecting of marine products for sale, fee for collecting oysters for culturing pearls, fee for collecting frys, seeds, larvae, plant seedlings and fee for other enterprises relating to fish etcetera;
(x) Citizen includes an associate citizen or a naturalized citizen. The said expression also includes an economic organization formed with local investment only and Cooperative Societies formed under the Cooperatives Societies Law;
(y) Foreigner means a person who is not a citizen. The said expression also includes an economic organization formed with foreign investment only.


Chapter II
Application for Licence

3. A person desiring to carry out inshore fishery, shall apply for a licence to the Officer-i n-charge of the Department of the respective Township in the prescribed application form.

4. A person desiering to carry out offshore fishery, shall apply for licence to the Officer-in-charge of the Department of the respective State/Division in the prescribed application form.

5. A person desiring to carry out fishery under the Union of Myanmar Foreign Investment Law or for joint ventures in fishery shall apply for a licence to the Director General in the prescribed application form.
6. A person desiring to collect marine products for sale shall apply for a licence to the Officer-in-charge of the Department of the respective Township in the prescribed application form.

7. A person desiring to establish fishery on commercial scale for sport fishing shall apply for a licence to the Officer-in-charge of the Department of the respective Township in the prescribed application form.

Chapter III
Payment of Duties and Fees

8. A person who has obtained a licence shall pay the following duties and fees in the manner perscribed by the Department:-
(a) Licence fee;
(b) Registration Fee;
(c) Fines;
(d) Late Fees;
(e) Other duties and fees payable.

9. If the licence holder liable to pay the duties and fees is a citizen shall pay the duties and fees in Myanmar currency and if it is a joint venture carried on with a foreigner they shall be paid in foreign currency as specified by the Department.

Chapter IV
Registration

10. Fishing vessels carrying out offshore fishery in the offshore, shall register in the manner prescribed by the Department.

11. A person desiring to work as a fisherman in a fishing vessel shall register in the manner prescribed by the Department.

12. In registering under Section 10 and Section 11, registration fee shall be paid in the manner prescribed by the Department.


Chapter V
Determination of Fishing Ground

13. Fishing grounds shall be determined as required by the Department and fishing rights shall be granted to citizens .But preference shall be given to citizens in the fishing grounds between the baselines and the coast, as declared in the Territorial Sea Maritime zones Law.

14. Fishing grounds shall be determined as required, in the Myanmar Marine
Fisheries Waters beyond the baselines and fishing rights may be granted by the
Department in the following order:-
(a) Joint Venture Enterprise formed between State Economic Organization and Foreigner;
(b) Joint Venture Enterprise formed between Citizen and Foreigner.

15. Fishing grounds shall be determined as required, in the Myanmar Marine Fisheries Waters beyond the baselines, and fishing rights shall be granted by the Department for any one of the following purposes:-
(a) carrying out fishery by a foreign fishing vessel after registering in the country;
(b) carrying out fishery by a foreigner, with a hired local fishing vessel;
(c) carrying out joint venture fishery with a foreigner, using a fishing vessel registered in the country.

16. In determining the fishing grounds under Section 14 or Section 15 the Director General in exceptional circumstances may grant fishing rights in the fishing grounds between the baselines and the coast.

Chapter VI
Duties and Rights of a Licence Holder

17. The licence holders:-
(a) shall pay the duties and fees payable, in the manner specified by the Department;
(b) shall comply with the regulations and directives prescribed by the Department;
(c) shall take prior permission from the Director General for carrying out research in fishery in the Myanmar Marine Fisheries Waters, excepting the Exclusive Economic Zone, it is desired to carry out research in fishery in the Exclusive Economic Zone, an application shall be made in accordance with Section 20 of the Territorial Sea and Maritime Zones Law;
(d) shall provide necessary services free of charge to persons who have been assigned duties to conduct research on a fishing vessel, to observers and to trainees;
(e) shall appoint on board his vessel only those fisherman who are registered in the Department.

18. The licence holder has the right to carry out the fishery in accordance with the terms prescribed in the licence.

Chapter VII
Powers of the Department and the Director General

19. The Officer-in-charge of the Department of the Township may, after scrutiny of the application submitted under Section 3, issue a licence if it is in conformity with the terms prescribed by the Department.

20. If the Officer-in-charge of the Department of the Township after scrutiny of the application submitted under Section 6 or Section 7, finds that it is in conformity with the conditions prescribed by the Department shall issue a licence only after obtaining the approval of the Officer-in-charge of the Department of the State or Division.

21. If the Officer-in-charge of the Department of the State or Division after scrutiny of the application submitted under Section 4, finds that it is in conformity with the terms prescribed by the Department, shall issue a licence hut only after obtaining the approval of the Director General.

22. The Director General shall determine the following:-
(a) type of fishery, volume of business and duties and fees;
(b) method of catching fish, period of fishing, species of fish permitted to catch, size of fish, fishing implement and fishing grounds;
(c) licence conditions.

23. The Director General may, for the purpose of carrying out the fishery systematically, and for the conservation and protection of the fish, issue conditions, prohibitions, orders, and directives relating to fishery.

24. If there is reasonable ground or if it is necessary in the interest of the
State, the Director General may suspend revoke, terminate or cancel any licence.
Further, the conditions and fishing grounds originally determined may also be revised.

25. Notwithstanding anything contained in the existing laws, the Director General may, where action is taken for violation of any provisions of this Law, act as follows:-
(a) confiscating disposing and administering as may be necessary the fishing vessel. fishing implement, fishes and other articles and money;
(b) returning the fishing vessel or implement and permitting resumption of the operation, on the licence holder or the owner furnishing sufficient security;
(c) allowing the licence holder or owner to redeem the fishing vessel and fishing implement on payment of reasonable fine;
(d) causing the proceeds of sale under sub-section (a) and the fines to be deposited in the bank.

26. Relating to duties and fees payable by the licence holder, the Director General:-
(a) shall determine the payment, in Myanmar currency in the case of a citizen, in foreign currency in the case of a foreigner from abroad or where a foreigner participates in a joint venture;
(b) may determine, iii exceptional cases, payment of duties and fees payable by a foreigner in Myanmar currency.

27. The Director General, may delegate his powers conferred under this Law,
to any officer of the Department or any Officer-in-charge of the Department.

28. Where a licence holder applies for a copy of the licence upon the licence
issued by the Department being destroyed or lost, the Department may issue
a copy of the licence after causing the prescribed fee to be paid.

29. If it is found on inspection that a licence holder has transferred the licence which has been issued to him to any other person:-
(a) if the licence has been issued for inshore fishery, the Officer-in-charge of the Department of the Township shall withdraw it;
(b) if the licence has been issued for offshore fishery, the Officer-in-charge of the Department of the State or Division may withdraw it. Such withdrawal shall be submitted to the Director General and his concurrence obtained.

Chapter VIII
Duties and Powers of the Inspector

30. In conformity with the manner laid down in the procedure, the Inspector shall carry out the following:-
(a) inspecting the fishing vessel and fishing implement, fishes and fishery within the area assigned to him, or anywhere within the Myanmar Marine Fisheries Waters specifically assigned by the Director General;
(b) stopping, boarding, accompanying, inspecting and searching any fishing vessel in the Myanmar Marine Fisheries Waters without a warrant;
(c) requisitioning, examining and taking copies of the licence, registration certificate, ship’s log-book and other papers required to be kept on the fishing vessels;
(d) interrogating, directing the master, crew and fisherman as may be necessary;
(e) in the case of violations of any of the prohibitions under this Law seizing the fishing vessel and materials found therein;
(f) arresting and prosecuting any person who violates any of the provisions of this Law;
(g) seizing explosive substances, poisons chemicals, and other things not permitted to be used in fishing;
(h) depositing in the bank after the proceeds of the sale of the fishes and other things seized which are subject to speedy decay;
(i) while discharging his duties soliciting and taking the assistance of the Myanmar Police Force, whenever required;
(j) carrying out duties, specially assigned from time to time by the Director General relating to fishery.

Chapter IX
Duties of the Master of the Vessel

31. Master of the fishing vessel:-
(a) shall abide by the terms and conditions contained in the licence,
(b) shall hang the licence and registration certificate prominently at the wheel house of the vessel;
(c) shall maintain ship’s log-book and fishing data book as prescribed by the Department;
(d) shall hoist the flag of the Union of Myanmar on the fishing vessel, when it is in the Myanmar Marine Fisheries Waters;
(e) shall be responsible for the safety of the inspector, researchers, observers and trainees who are on board the vessel;
(f) shall comply with orders and directives prescribed by the Department from time to time.

Chapter X
Appeals

32. (a) If dissatisfied with the order or decision of the officer-in-charge of the Department, an appeal may be filed with the Director General within 30 days on the receipt of such order;
(b) No further appeal shall lie on the decision of the Director General relating to inshore fishery;
(c) If dissatisfied with the order or decision of the Director General relating to offshore fishery under sub-section (a), except the case mentioned under sub-section (b), an appeal may be filed with the Minister within 30 days of the receipt of the order. The decision of the Minister shall he final.

Chapter XI
Prohibitions

33. No person shall without a licence, engage in inshore fishery.

34. No person shall without a licence, engage in offshore fishery.

35. The holder of the licence shall not violate any of the conditions contained in the licence.

36. The holder of the licence shall not transfer his licence.

37. No person shall engage in the industry with the licence obtained by way of transfer under Section (36).

38. No person shall keep on board the fishing vessel, explosive substances, poisons, chemicals and such other dangerous substances not permitted for use in fishing.

39. No person shall dispose of living aquatic creatures or any material into the Myanmar Marine Fisheries Waters to cause pollution of water or to harass fishes and other marine organisms.

40. No person shall search for and collect any marine products without a licence.

41. No person shall establish a fishery on commercial scale for amateur sport fishing in the Myanmar Marine Fisheries Waters without a licence.

42. No person shall harass, assault the Inspector while discharging his duties.

43. No person shall serve as fisherman on board a fishing vessel registered under this Law, without registering in the Department.

Chapter Xll
Offence and Penalties

44. Whoever is found guilty of violating any of the provisions of Section 33, Section 41 or Section 42 shall be liable to be punished with fine which may extend to kyats 5,000 or with imprisonment which may extend to 6 months or with both.

45. Whoever is found guilty of violating any of the provisions of Section 34,
Section 37,Section 39 or Section 40 shall be liable to he punished with fine
which may extend to kyats 10,000 or with imprisonment which may extend to
1 year or with both.

46. If a licence holder is found guilty of violating any of the provisions of Section 35 or 36, he shall be liable to be punished with fine which may extend to kyats 5,000 or with imprisonment which may extend to 6 months or with both.

47. Whoever is found guilty of violating any of the provisions of Section 38 shall he liable to be punished with fine which may extend to kyats 50,000 or with imprisonment which may extend to 3 years or with both.

48. Whoever is found guilty of violating any of the provisions of Section 43, shall he liable to be punished with line, which may extend to kyats 500 or with imprisonment which may extend to I month or with both.

49. If the Court finds one guilty of an offence under Section 44, Section 45, Section 46 or Section 47 the exhibit brought before the Court may be administered as may be necessary or it may be confiscated.

50. Whoever abets or attempts or acts in common intention in the commission of an offence under this Law shall be punished with the punishment provided for that offence in this Law.

Chapter XIII
Miscellaneous

51. With respect of rights to carry on fishery under this Law, the Minister, of his own accord may make the following orders:-
(a) permitting to carry on fishing industry in the Myanmar Marine Fisheries Waters;
(b) in the interest of the State suspending, revoking, terminating or cancelling the licence issued by the Department, permitting after scrutiny on re-application, if any.

52. If the master of the vessel rails to keep the fishing implement in the prescribed manner while traversing the waters outside the fishing area shall be deemed to be engaged in fishing.

53. The Department is entitled to appropriate only the amount necessary for research, development and conservation of species of fishes for the fishery, out of the fund not exceeding five per cent of the duties and fees collected from the fishery.

54. In sending up a case for violation of this Law it shall not be necessary
to produce the exhibits which are not feasible to be produced before the Court
or those exhibits for which the Director General has taken action under Section
25, but shall submit a report to the Court as to the manner the exhibits have
been disposed of and other supporting documentary evidence.

55. Provisions contained in sub-section (1) of Section 403 of the Criminal
Procedure Code that any offence for which an order for conviction or acquittal
has been made shall not be tried again, shall not apply to actions taken by the
Director General under this Law.

56. Notwithstanding anything contained in any other law for the time being in force, the order passed by any court under this Law shall not affect any action taken by the Director General under this Law.

57. Prior Sanction shall he obtained from the Department for building a fishing vessel or for importing only from aboard to be used in offshore fishing.

58. Cases sent up for trial under this Law, shall he deemed to be cognizable cases.

59. No prosecution or suit shall lie against any public servant for anything which is done in good faith in pursuance of this Law.

60. Relating to marine fishery, provisions of the Fisheries Act, Rules and
Directives shall be in force only in so far as they are not inconsistent with this Law.

61. For implementing the provisions of this Law, the Ministry concerned:-
(a) may with the approval of the Government, issue necessary procedures;
(b) may issue necessary orders and directives.

Sd./ Saw Maung
Senior General
Chairman
The State Law and Order Restoration Council


The State Law and Order Restoration Council
The Pesticide Law
(The State Law and Order Restoration Council Law No. 10/90)
The 3rd Waning Day of Kason, 1352 M.E.
(11th May, 1990)

The State Law and Order Restoration Council hereby enacts the following Law:-

Chapter 1
Title and Definition

This Law shall be called the Pesticide Law.

2. The following expressions contained in this Law shall have the meanings given hereunder:-
(a) Pest means insects, arachnids, organisms causing plant diseases that interfere with or destroy crops, food, human beings, animals and other things. Such expression also include destructive interfering rodents, moles, snails and weeds etcetera;
(b) Pesticide means chemicals used in preventing and controlling insects, arachnids, organisms causing plant diseases etcetera contained in subsection (a);
(c) Toxic Substance means any chemical substance contained in pesticides that is hazardous or poisonous;
(d) Label means printed marks and direction for use pasted of attached to containers or packages containing pesticides;
(e) Registration Board means the Pesticide Registration Board formed
under this Law;
(f) Experimental Registration for use means a permit for experimental
use, valid only for two years, issued by the Registration Board in order to determine the efficiency of a pesticide in an area specified by the Registration Board or the method of use suitable for agricultural practice;
(g) Provisional Registration for Use means a permit issued by the Registration Board, valid only for five years, for use in the respective crop in accordance with the direction pertaining to that pesticide;

(h) Full Registration for Use means a permit issued by the Registration Board, valid only for ten years, for use in the respective crop in accordance with the direction pertaining to the pesticide;
(i) Special Registration for Use means a permit issued by the Registration Board, valid only for one year, for use in a pesticide specified by the Registration Board for the purpose of preventing on outbreak of unexpected pest;
(j) Managing Director means the Managing Director of the Myanmar Agriculture Service;
(k) Manager means State or Division Manager or Township Manager of the Myanmar Agriculture Service;
(1) Inspector means the person to whom duties have been assigned by the Managing Director in order to investigate such matters as to whether the method of use of pesticide is correct or not whether the use of the pesticide is free from hazard or not, whether or not the percentage of active ingredient in the pesticide as declared is of full potency in conformity with the provisions of this Law;
(m) Licence means a permit issued by the Managing Director or the respective managers to an entrepreneur desirous of carrying out the work relating to any enterprise concerning pesticide under this Law;
(n) Certificated Applicator of Pesticide means a person recognised by the Registration Board as being proficient in the use of highly toxic pesticide.


Chapter II
Formation of Registration Board

3. The Government shall form a Registration Board with suitable nationals. In forming such a Board, the Chairman and the Secretary of the Board shall be specified concurrently.
4. The Myanmar Agriculture Service shall perform the office work of the Registration Board.

Chapter III
Powers and Duties of the Registration Board

5. The Registration Board shall direct the Myanmar Agriculture Service to carry on the analysis of any pesticide or any toxic substance received as sam1ple for determining whether or not the percentage of active ingredient met the potency declared on the label, to carry out practical trial in the cultivation field whether the pesticide is effective in controlling the destructive pest.

6. The Registration Board after scrutiny may issue or reject in connection with the application for registration of the applicant desiring to import into the country a prepared compound of pesticide or the toxic substance.

7. The Registration Board shall prohibit the use of any pesticide for which registration has been obtained on the happening of any of the following events contained hereunder. If necessary, the registration or the licence may be withdrawn.
(a) on facts received from outside or inside the country that the pesticide may be hazardous to human beings, animals crops, and environment;
(b) finding on reinvestigation of the prepared compound of the pesticide that the percentage of the active ingredient has met neither the analyzed strength not the quality, as shown at the time of application;
(c) to discontinue the sale on receipt of instruction from the foreign company producing the prepared compound of pesticide or the toxic
substances or on receipt of instructions from the local sellers who compound the mixture of pesticide.

8. The Registration Board may in emergencies issue special registration permitting use of any pesticide in order to prevent and suppress the outbreak of unexpected pest.

9. The Registration Board may, in order to prevent hazard, issue from time to time directives based on International recommendations, in the preparation and production of pesticide, in the handling and use, in the transportation, in the storage, and in sale of pesticide.

10. The Registration Board may take advice from experts concerning analysis of pesticide to be undertaken under Section 5 and for practical trial at the cultivation field.

11. The Registration Board shall keep in secrecy the proprietary data of the type of toxic substances and the types and the percentage of additives compounded in the prepared mixture of the pesticide or the toxic substances imported into the country or the mixture of pesticide sold locally.

Chapter IV
Application for Registration and Payment of Fees

12. A person desirous of importing into the country from abroad or exporting abroad from the country prepared mixture of pesticide or toxic substance shall, in order to obtain any of the following type of registration, apply to the Registration Board in prescribed form:-
(a) registration for experimental use;
(b) registration for provisional use;
(c) registration for full use;
(d) registration for special use.

13. An applicant for registration under section 12 shall send to the Registration Board the application together with sample of chemically analyzed prepared mixture of pesticide or toxic substance in prescribed quantity and weight, and instruction for use.

14. A person desirous of engaging in enterprise for production and sale in the country of pesticide mixture compounded from toxic substance imported from abroad shall, for purpose of obtaining a licence, apply to the Managing Director in the prescribed application form.

15. A person desirous of engaging in enterprise for repacking and sale in the country from prepared mixture of pesticide imported from abroad shall, for purpose of obtaining a licence, apply to the State or Division Manager in the prescribed application form.

16. Other than the licence holders under section 14 or Section 15, a person
desirous of selling pesticide or toxic substance shall, for purposes of obtaining
a licence, apply to the respective Township Manager in the prescribed application form.

17. A person, obtaining a registration on application made under section 12, shall pay the prescribed registration fees according to the procedure laid down by the Registration Board.

18. A person obtaining a licence on application under section 14, section 15 or Section 16 shall pay the prescribed licence fee according to the procedure laid down by the Managing Director.

19. The Chemical analytical fees payable by a person desirous of importing into the country or exporting abroad from the country of the prepared mixture of pesticide or toxic substance shall be paid in foreign currency prescribed by the Registration Board and in accordance with the procedure laid down by the Registration Board.

Chapter V
Powers and Duties of the Managing Director

20. The Managing Director:-
(a) may after scrutiny issue of reject a licence with regard to the application of a person desirous of compounding and selling pseticide in the country;
(b) may suspend or withdraw the licence if the holder of licence under sub-section (a) if found on serutiny to have violated any condition described in the licence;
(c) may administer as may be necessary the remaining stock of pesticide in possesssion of the licence holder in case the licence is suspended or withdrawn under sub-section (b);
(d) may confiscate, sell, or administer as may be necessary the pesticide and exhibit in matters where action is being taken for violating any of the provisions prescribed in this Law;
(e) may direct the manager from time to time as may be necessary on matters concerning experimental use of pesticide in crop cultivation or on matters concerning sale of pesticide;
(f) shall carry out the duties given by the Registration Board from time to time.

Chapter VI
Powers and Duties of the Managers

21. State or Divisional Manager:-
(a) may after scrutiny issue or reject a licence in respect of the application made under section 15;
(h) shall from time to time inspect and control the performance of the Township Managers concerning the method of use, sale, storage of
the pesticide in the Townships under his charge and supervision;
(c) may withdraw or suspend a licence issued under sub-section (a) if any condition described in the licence is found to have been violated;
(d) shall carry out the duties given by the Managing Director from time to time.

22. Township Manager:-
(a) may issue or reject the licence after scrutiny in respect of the application made under section 16;
(b) may suspend or withdraw the licence in respect of the licence issued under sub-section (a) if found to have violated any condition described in the licence;
(c) may inspect the pesticides and take sample in possession of the sellers of pesticide in his Township;
(d) shall take action against the offender under this Law and seize the exhibits in accordance with existing laws in finding after investigation that pesticides are sold wrongfully;
(e) shall personally conduct the supervision of the work in his Township at the direction of the Registration Board or the Managing Director for the efficiency and the potency of the pesticide in the suppression and control of pests;
(f) shall inspect and supervise the performance of the Inspectors from time to time;
(g) shall investigate as to whether or not the users of the pesticide comply with the directives of the Registration Board or the Managing Director regarding containers or wrappers, and packages after the use of the pesticides;
(h) shall carry out the duties given by the Managing Director from time to time.

Chapter VII
Duties and Right of Registered Persons dealing in
prepared mixture of Pesticide and Toxic Substance

23. The person permitted registration to import from abroad, to export abroad from the country prepared mixture of pesticide or toxic substance:-
(a) has rights to work for the term of registration contained in the registration;
(b) shall pay the registration fees, analytical fees payable;
(c) shall comply with the conditions described in the registration certificate;
(d) shall comply with regulations and directives prescribed by the Registration Board from time to time;
(e) shall obtain the permission of the Directorate of Trade with regard to the permit for import from abroad and for export abroad from the country;
(f) shall apply for extension of registration period if desirous of continuing, on expiry of the registration period.


Chapter VIII
Duties and Rights of Person having licence
to compound and sell Pesticide

24. The person obtaining licence for compounding and selling of pesticide:-
(a) has rights to work for the term of period contained in the licence;
(b) shall pay the licence fees, analytical fees payable;

(c) shall compound in conformity with formulation containting the percentage of toxic substances at the time the licence is applied for;
(d) shall also describe in the direction for use of the compounded pesticide the name of the pesticide, pests susceptible in the prevention and control, level of toxicity, proportion of pesticide to use, and in addition safety methods, in the prevention of toxicity
hazards;
(e) shall pastes on the containers, bottles, or packages Of solids of the compounded pesticide for sale, the trade mark shown at the time the licence was applied for;
(f) shall comply with conditions described in the licence;
(g) shall comply with the conditions and directives prescribed by the Myanmar Agriculture Service from time to time;
(h) shall apply for extension of the period of licence if desirous to continue working, on expiry of the licence.


Chapter IX
Duties and Rights of Licence Holders for
Selling Pesticide and Toxic Substance

25. A person holding a licence to sell pesticide or toxic substance:-
(a) has rights for carrying on the work for the term of period contained in the licence;
(b) shall pay the licence fees payable;
(c) shall affix the licence in the shop conspicuously;
(d) shall not falsely advertise for sale, nor in order to lower the potency of pesticide offered for sale, mix or modify with any other substances;
(e) shall comply with the conditions described in the licence;
(f) shall sell highly hazardous pesticide only to a person able to produce a certificate to purchase issued by the managers concerned;
(g) shall submit to inspection when the Inspector or Managers comes for inspection;
(h) shall keep a record of purchase and sale in respect of pesticide 3 toxic substances;
(i) shall apply for extension of the period of licence if desirous to carry on the work, on expiry of the licence period.

Chapter X
Conditions for Compliance by Users

26. The user of pesticide:-
(a) shall when using follow the directions for use;
(b) shall hire certificated applicator after obtaining a permit from the
respective manager when desiring to use highly hazardous pesticide;
(c) shall follow pesticide safe handling instruction published by ‘the Myanmar Agriculture Service from time to time;
(d) shall not keep pesticides in close proximity of foodstuffs, nor within easy reach of children;
(e) shall comply with the directives of the Registration Board or Managing Director regarding used containers, wrappers and packages of pesticides;
(f) shall comply with educational directives published from time to lime by the Myanmar Agriculture Service concerning use of pesticides in the storage of harvested crops or in cultivation fields.


Chapter XI
Powers and Duties of the Inspectors

27. The Inspector shall perform the following duties:-
(a) inspecting handling of pesticide and the enterprises dealing in the sale of pesticide in the region assigned to him or in specified region where duties are assigned;
(b) taking action in accordance with the procedures against offender violating any prohibition contained in this Law;
(c) administering in accordance with the procedures as regards pesticides and exhibits seized in taking action under sub-section (b);
(d) administering according to procedures so that the containers, wrappers and packages of pesticide may not be used again;
(e) to carry out the duties given by the Township Managers from time to time.

28. The powers of the Inspectors are as follows:-
(a) inspecting whether or not the provisions of this Law are complied with;
(b) inspecting according to procedures whether or not the methods of packing, storage and sale distribution of the pesticides are in accordance with the conditions described in the licence;
(c) inspecting whether or not the method of use of pesticide in crop cultivation field is in accordance with the conditions contained in the instructions for use;
(d) inspecting the records of purchase and sale of pesticide;
(e) having the right to collect sample. or pesticides for analysis;
(f) reporting to the Township Manager on finding on inspection cases of
selling pesticide without licence and to comply with the direction given by him.

Chapter XII
Appeals

29. (a) Any person dissatisfied with the order or decision made by any manager under this Law may appeal to the Managing Director within 30 days of the receipt of such order or decision;
(b) Any person dissatisfied with the order or decision made by the Managing Director under sub-section (a) may appeal to the Minister for Agriculture and Irrigation within 30 days of the receipt of such order or decision;
(c) The decision of the Minister for Agriculture and Irrigation shall be final.

Chapter XIII
Prohibitions

30. No person shall without a permit, import into the country or export abroad from the country pesticide or toxic substances.

31. No person shall without a licence engage in an enterprise compounding and selling pesticide or toxic substance.
32. No person shall without a licence engage in an enterprise selling repacked
prepared mixture of pesticide imported into the country.
33. No person shall without a licence sell pesticide or toxic substance.
34. Holder of a licence shall not in selling pesticide or toxic substance do
so without directions for use or trade mark.
35. No person shall use the pesticide or toxic substance, apart from matters of suppressing the hazards of outbreak of pests, in the crops or foodstuffs or beverages consumed by the public. In addition, no person shall use the pesticides or toxic substances to catch or kill land or aquatic creatures.
36. No person shall employ children of 16 years and under, pregnant women, or nursing mothers in handling or in the use of pesticide.
37. No person shall use the pesticide contrary to the direction for use.
38. No person shall use in the storage of crops pesticide other than one prescribed by the managers concerned and the method prescribed by him.
39. No person shall transport or offer for sale pesticide along with foodstuffs.
40. No licence holder shall violate any condition described in the licence.


Chapter XIV
Offences and Penalties
41. Whoever is found guilty of violating any of the provisions of Sections 30,31,32,33,35 or 36
shall be liable to be punished with fine which may extend to kyats 10,000 or with imprisonment for a term which may extend to 1 year or with both.. In addition, the exhibits involved in the offence shall also be confiscated.

42. Whoever is found guilty of violating any of the provisions of sections 37,3 8 or 39 shall
be liable to be punished with fine which may extend to kyats 5,000 or with imprisonment for a term which may extend to 3 months or with both. In addition, the exhibits involved in the offence shall also be confiscated.

43. A licence holder found guilty of violating any or the provisions of sections 34 or 40 shall be liable to be punished with fine which may extend to kyats 5,000 or with imprisonment for a term which may extend to 3 months or with both. In addition, the exhibits involved in the offence shall also be confiscated.


Chapter XV
Miscellaneous

44. If it is necessary for the walfare of state or the people, the Minister for Agriculture and Irrigation:-
(a) may suspend, withdraw, terminate or cancel the registration issued by the Registration Board or the licence issued by the Managing Director or the Manager;
(b) may amend or alter the orders or decisions of the Registration Board, the Managing Director or the Manager.

45. The Ministry of Agriculture and Irrigation may give a decision concerning the definitions expressed in section 2 sub-section (a), sub-section (b) or subsection (c) where clarification is needed.

46. Offences prosecuted under this Law are prescribed as cognizable offences.

47. The offences prosecuted under section 42 or section 43 may be tried in a summary way.

48. The analytical report of the Myanmar Agriculture Service concerning the pesticide and toxic substance exhibited in offences tried under this Law shall be conclusive evidence for that offence.

49. The users and sellers of pesticides shall comply with the directives of the Registration Board regarding the continued use or sale of the pesticides which are in use on the date this Law is enacted.

50. In order to implement the provisions prescribed in this Law, the Ministry
of Agriculture and Irrigation:-
(a) may with the approval of the Government, issue necessary procedures:
(b) may issue necessary orders and directives.

The State Law
Sd./ Saw Maung
Senior General
Chairman
The State Law and Order Restoration Council





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