Myanmar Special Economic Zone Law

8/7/2019 Myanmar Special Economic Zone Law

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THE UNION OF MYANMAR

EdkifiHawmfat;csrf;om,ma&;ESihfzGHUNzdK;a&;aumifpDTHE STATE PEACE AND DEVELOPMENT COUNCIL

jrefrmtxl;pD;yGm;a&;ZkefOya'THE MYANMAR SPECIAL ECONOMIC ZONE

LAW

1372 ckESpf? jymokdv

JANUARY , 2011

ypv^tvkyftrSwf 342^10^ 1500 tkyf^

aejynfawmfykHESdyfpufkH(wyfukef;)


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Zefe0g&Dvtkyfa& 1500

jrefrmtxl;pD;yGm;a&;ZkefOya'

THE MYANMAR SPECIAL ECONOMIC ZONELAW


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The Myanmar Special Economic Zone Law

CONTENTS

No. Particulars Page

1. Chapter I

Title and Definition 12. Chapter II

Objectives 5

3. Chapter III

Special Economic Zone 6

4. Chapter IV

Formation of Central Body, Central

Working Body and Management

Committees relating to the Myanmar

Special Economic Zone and Functions

and Duties thereof 10

5. Chapter V

Special Privileges of Investor 20

6. Chapter VI

Specific Duties of Developer or Investor 27

7. Chapter VII

Land Use 32


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9/ tcef; (9)? taumufcGefOD;pD;Xmeu

pDrHcefUcGJjcif;ESifh ukefypnf;rsm;

ppfaq;jcif; 36

10/ tcef; (10)? ul;pufa&m*g &Sdr&Sd

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oD;oefUxm;&Sdjcif; 39

11/ tcef; (11)? tvkyform;a&;&mudp&yfrsm; 40

12/ tcef; (12)? taxGaxG 43

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8. Chapter VIII

Banks and Finance Management and

Insurance Business 35

9. Chapter IX

Management and Inspection of

Commodities by Customs

Department 36

10. Chapter XQuarantine Inspection and

Confinement so as not to spread

Contagious Disease 39

11. Chapter XI

Matters relating to Labour 40

12. Chapter XII

Miscellaneous 43

CONTENTS

No. Particulars Page


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The Union of Myanmar

The State Peace and Development Council

The Myanmar Special Economic Zone Law

( The State Peace and Development Council Law

No. 8 / 2011)

8th Waning of Pyatho, 1372 M.E.

( 27th January , 2011)

Chapter I

Title and Definition

1. This Law shall be called the Myanmar Special

Economic Zone Law.

2. The following expressions contained in this Law shall

have the meanings given hereunder:

(a) Special Economic Zone means the zone

notified and established by the Government

under this Law as the Special Economic Zone

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by demarcating the land area, extent of territory

and boundary in the suitable area in order to

cause further development of the economic

momentum of the State;

(b) Export Processing Zone means the zone that

carries out securely from local or abroad export

processing by importing machinery, raw

materials and special services relating to export

goods in accordance with the stipulations

within the Special Economic Zone. The said

Zone is demarcated by a boundary, securely

fenced and supervised by the Customs

Department;

(c) Sub-trading Zone means a specifically

stipulated area which is situated close to the

port, railway station, air port and that carries

out loading unloading for transhipment,

storage or repacking and supervised by the

Customs Department;

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(d) Developer means the person or organization

which has been given responsibility of

constructing the building, designing model,

organizing, promoting, providing finance, for

developing the whole or a part of the

infrastructure of Special Economic Zone and

providing amenities in the Special Economic

Zone;

(e) Investor means the local or foreign person or

organization granted permission to do business

by investing in the type of currency determined

by the Central Body in the Special Economic

Zone;

(f) The expressions citizen, resident foreigner,

non-resident foreignerandcapital gains

shall have the same meanings as are defined

in the Income Tax Law;

(C) &if;ES D;wnfaqmufol&if;ES D;wnfaqmufol&if;ES D;wnfaqmufol&if;ES D;wnfaqmufol&if;ES D;wnfaqmufol (Developer) qdkonfrSm

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jyKvkyfjcif;? pDpOfaqmif&Gufjcif;? tqifhjrifhwifjcif;?

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tzGJUtpnf;udkqdkonf/

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xm;onfhtwkdif; t"dym,foufa&mufap&rnf/

3 3


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(l) Management Committee means the Special

Economic Zone Management Committee

formed by the Central Body under this Law to

carry out the administration and supervision

works in the relevant Special Economic Zone.

Chapter II

Objectives

3. The Objectivesof this Law are as follows:

(a) to base on the framework of the maintenance,

protection and safeguarding the sovereignty of

the State in allowing to operate foreign

investment businesses;

(b) to develop the momentum of the economy of

the State by establishing and operating the

Special Economic Zones;

(c) to develop the industry and high technologies

in the State;

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vmap&ef?

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zGHUNzdK;wdk;wufvmap&ef?

5 5


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(d) to improve the goods processing, trading and

service business;

(e) to enable the citizens to train, learn and transfer

the high technologies;

(f) to create more employment opportunities for

the citizens;

(g) to develop the infrastructures of the State.

Chapter III

Special Economic Zone

4. The Government may, by notification establish as

Special Economic Zone, by demarcating the land area, extent

and boundary of the territory in the suitable area in order to

further develop the economic momentum of the State.

5. The Special Economic Zone includes high tech

industrial zones, information and telecommunicationstechnology zones, export processing zones, port area zones,

logistics and transportation zones, scientific and technological

research and development zones, service business zones, sub-

trading zones and zones prescribed by the Government, from

time to time.

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0efaqmifrIvkyfief;rsm; wdk;jrifhvmap&ef?(i) tqifhjrifh enf;ynmrsm;udk EdkifiHom;rsm;u avhusifh

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(q) Ed kifiHawmf\ tajccHtaqmufttHkrsm; zG HU NzdK;wdk;wufvmap&ef/


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rsm;yg0ifEdkifonf/

6 6


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6. The works and places where the investment may be made

in the Special Economic Zone are as follows:

(a) production based businesses such as goods

processing business, hi-tech production

business, industries, agriculture, livestock

breeding and fishery, mineral produce business

and forestry produce business;

(b) services business such as trading, logistics and

transportation, storage, hotel and tourism,

education and health, residential quarters,

infrastructure supply and support centers, green

areas which conserves and protects the natural

environment, recreation and resort centres;

(c) infrastructure construction businesses such as

road, bridge, airport, port, electricity,

communication and water supply environment

conservation and protection, and wastes

control;

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rsm;ESifh ae&mXmersm;rSm -

(u) ukefypnf; xkwfvkyfrIvkyfief;? tqifhjrifhenf;ynmjzifh

xkwfvkyfrIvkyfief;? pufrIvkyfief;rsm;? pdkufysdK;a&;?

arG;jrLa&;ESifha&vkyfief;? owKypnf;vkyfief;ESifh

opfawmxGufypnf;xkwfvkyfrIvkyfief;rsm;ponfhxkwfvkyfrIudk tajccHaomvkyfief;rsm;?

( c ) ukefoG,fa&;? axmufyHha&;ESifh o,f,lydkYaqmifa&;?

ukefod kavSmifa&;? [d kw,fESif hc&D;oGm;vma&;?

ynma&;? usef;rma&;? vlae&yfuGufrsm;? tajccHtaqmufttHk jznfhqnf;axmufyHha&;Xmersm;?

obm0ywf0ef;usif xdef;odrf;umuG,fonfh pdrf;vef;

e,fajrrsm;? tem;,ltyef;ajzpcef;rsm; ponfh

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taqmufttHkvkyfief;rsm;?

7 7


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(d) other businesses determined by the Central

Body, with the approval of the Government.

7. The Special Economic Zone established under section

4 shall be:

(a) a zone implemented under this Law in

accordance with the economic policies adopted

by the State;

(b) a zone managed according to the nature of the

work of Special Economic Zone in accordance

with this Law;

(c) a zone invested and used in the currency

determined by the Central Body with the

approval of the Government;

(d) a zone which conforms to the international

commercial market based on goods processing

and export for the fulfilment of the objectives

contained in section 3;

(e) a zone which practices speedy one-stop service

system for the office works relating to the

Special Economic Zone.

(C) A[dktzGJUu tpdk;&tzGJU\ oabmwlnDcsufjzifh

owfrSwfonfh tjcm;vkyfief;rsm;/7/ yk'fr 4 t& wnfaxmifonfh txl;pD;yGm;a&;Zkefonf -

(u) EdkifiHawmfucsrSwfxm;onfhpD;yGm;a&;rl0g'rsm;ESifh

tnD Oya't&taumiftxnfazmfaqmif&Guf

onfhZkefjzpf&rnf/(c) Oya'ESif htnD txl;pD;yGm;a&;Zkef\ vkyfief;

obm0tvdkuf pDrHcefUcGJonfhZkefjzpf&rnf/

(*) tpdk;&tzGJU\ oabmwlnDcsufjzif h A[dktzGJUu

owfrSwfonfh aiGaMu;jzifh &if;ESD;jrKyfES Hjcif;ESifhoHk;pGJjcif;rsm;jyKonfhZkefjzpf&rnf/

(C) yk'fr 3 yg &nf&G,fcsufrsm; jzpfxGef;vmapa&;

twGuf ukefypnf;xkwfvkyfa&;ESif h wifydkYa&;wdkUudk

tajccHNyD; tjynfjynfqdkif&maps;uGufESifh vdkufavsmnDaxGrI&SdonfhZkefjzpf&rnf/

(i) txl;pD;yGm;a&;ZkefESifh oufqdkifaom Hk;vkyfief;rsm;udk

wpfae&mwnf; wpfpkwpfpnf;wnf; jrefqefpGm

aqmif&Gufay;onfhpepfudk usifhoHk;onfh Zkefjzpf&rnf/

8 8


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8. The State shall encourage the investors in the Special

Economic Zone to operate the following works in priority:

(a) Hi-tech industries;

(b) businesses which will further promote the

economic development of the State;

(c) businesses which will further promote trade and

service;

(d) businesses which will further promote the

infrastructures;

(e) businesses which will create more employment

opportunities for citizens;

(f) businesses which include citizens investment

in foreign investment businesses;

(g) businesses for conservation and protection of

natural environment;

(h) other businesses prescribed by the Central

Body, from time to time, to carry out in priority.

8/ Ed kifiHawmfonf txl;pD;yGm;a&;ZkefwGif &if;ES D;jrKyfESHol

rsm;tm; atmufygvkyfief;rsm;udk OD;pm;ay;vkyfudkifMuap&ef

tm;ay;rnf -

(u) tqifhjrifh enf;ynmjzifh xkwfvkyfrIvkyfief;rsm;?

(c ) EdkifiHawmf\ pD;yGm;a&;zGHUNzdK;wdk;wufrIudk ydkrdkjzpfxGef;

aprnfhvkyfief;rsm;?

(*) ukefoG,fa&;ESif h 0efaqmifrIyd krd kwd k; jrif haprnfh

vkyfief;rsm;?

(C) tajccH taqmufttHkrsm; zGHUNzdK;wdk;wufaprnfh

vkyfief;rsm;?(i ) EdkifiHom;rsm;twGuf tvkyftudkiftcGifhtvrf;rsm;

ydkrdkwdk;wufjzpfxGef;vmaprnfhvkyfief;rsm;?

(p) EdkifiHjcm; &if;ESD;jrKyfES HrIvkyfief;rsm;wGif EdkifiHom;

&if;ESD;jrKyfESHrIyg0ifonfhvkyfief;rsm;?(q) obm0ywf0ef;usif xdef;odrf;umuG,fa&;vkyfief;

rsm;?

( Z ) O D;pm;ay;vkyfudkif&ef A[dktzGJUu tcgtm;avsmfpGm

owfrSwfonfhtjcm;vkyfief;rsm;/

9 9


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Chapter IV

Formation of Central Body, Central Working Body

and Management Committees relating to the Myanmar

Special Economic Zone and Functions and Duties

thereof

9. The Government:

(a) shall form the Central Body relating to the

Myanmar Special Economic Zone comprising

a suitable person as Chairman and suitable

persons from the relevant ministries,Government departments and organizations as

members for enabling to carry out the functions

and duties contained in this Law in respect of

establishing and operating the Special

Economic Zone;

(b) shall determine and assign duty to the Vice-

Chairman, the Secretary and the Joint Secretary

from among the members, in forming the

Central Body.


jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?

A[dkvkyfief;tzGJUESif h pDrHcef YcG JrIaumfrwDrsm; zG JUpnf;jcif;ESif hA[dkvkyfief;tzGJUESif h pDrHcefYcG JrIaumfrwDrsm; zGJUpnf;jcif;ESifhA[dkvkyfief;tzGJUESif h pDrHcef YcG JrIaumfrwDrsm; zG JUpnf;jcif;ESif hA[dkvkyfief;tzGJUESif h pDrHcefYcG JrIaumfrwDrsm; zGJUpnf;jcif;ESifhA[dkvkyfief;tzGJUESif h pDrHcefYcG JrIaumfrwDrsm; zGJUpnf;jcif;ESifh

vkyfief;wm0efrsm;vkyfief;wm0efrsm;vkyfief;wm0efrsm;vkyfief;wm0efrsm;vkyfief;wm0efrsm;

9/ tpdk;&tzGJUonf -(u) txl;pD;yGm;a&;Zkef wnfaxmifvkyfudkif aqmif&Guf

jcif;ESifhpyfvsOf; Oya'yg vkyfief;wm0efrsm;udk

aqmif&GufEdkif&ef oifhavsmfaom yk*dKvfwpfOD;tm;

Ou|tjzpf vnf;aumif;? oufqdkif&mjynfaxmifpk

0efBuD;Xme? tpdk;&Xme? tzGJUtpnf;rsm;rS oifhavsmf

aom yk*dKvfrsm;tm; tzGJU0ifrsm;tjzpf vnf;aumif;

yg0ifapvsuf jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[kd

tzGJUudk zGJUpnf;ay;&rnf/

(c) A[kdtzGJUudk zG JUpnf;&mwGif tzGJU0ifrsm;teufrS

'kwd,Ou|? twGif;a&;rSL;ESifh wGJzuftwGif;a&;rSL;

wdkUudk owfrSwfwm0efay;&rnf/

10 10


15/49

10. The functions and duties of the Central Body are as

follows:(a) implementing, supervision and causing to

abide by the provisions contained in this Law;

(b) submitting the proposal, suitable place,

necessary area, extent of territory and boundary

demarcation to the Government forestablishing the Special Economic Zone, after

obtaining and scrutinizing the opinion of the

relevant Government departments and

organizations;

(c) forming the Central Working Bodies and

Management Committees, with the approval

of the Government, to enable implementation

of the works relating to Special Economic

Zone;

(d) adopt ing projects and plans for the

development and management of the Special

Economic Zone;

(e) scrutinizing the Special Economic Zones

development plan submitted by the

Management Committee and granting

approval;

10/ A[kdtzGJU\ vkyfief;wm0efrsm;rSm atmufygtwdkif;

jzpfonf-(u) Oya'yg jy|mef;csufrsm;ud ktaumiftxnf

azmfjcif;? BuD;Muyfjcif;ESifhvdkufemapjcif;?

(c) txl;pD;yGm;a&;Zkef wnfaxmifa&;twGuf tqdk

jyKcsuf? oifhavsmfonh fae&m? vdktyfonfh e,fajr{&d,m? tus,ft0ef;ESifhe,fedrdwfydkif;jcm;owfrSwfcsuf

wdkYudk oufqdkif&mtpdk;&Xme? tzGJUtpnf;rsm;\

oabmxm;&,lpdppfNyD; tpdk;&tzGJUodkY wifjyjcif;?

(*) txl;pD;yGm;a&;Zkefqdkif&mvkyfief;rsm;udk taumiftxnfazmfEdkifa&;twGuf tpdk;&tzGJU\ oabm

wlnDcsufjzifh A[dkvkyfief;tzGJUrsm;ESifh pDrHcefYcGJrI

aumfrwDrsm;udk zGJYpnf;jcif;?

(C) txl;pD;yGm;a&;ZkefzGHUNzdK;wdk;wufa&;ESif h pDrHcefYcGJa&;wdkYtwGuf pDrHudef;ESifhtpDtpOfrsm; csrSwfjcif;?

(i ) pDrHcefUcGJrIaumfrwDu wifjyonfh txl;pD;yGm;a&;Zkef

zGHUNzdK;wdk;wufa&; pDrHudef;udk pdppf twnfjyKcsuf

ay;jcif;?

11 11


16/49

(f) assigning duty to the Management Committee

for the implementation of the works contained

in section 6, supervising the functions of such

Management Committee, inspecting from time

to time and coordinating with the relevant

Government departments and organizations;

(g) scrutinizing the business proposal submitted

by the developer or investor and approving,

refusing or causing to amend and operate;

(h) determining the categories of investment

businesses which are entitled to be operated

according to the Special Economic Zone and

allowing the developer or investor to operate

with the approval of the Government;

( i ) determining as the large, medium and small

investment business based upon the category

of business, amount of initial investment, with

the approval of the Government;

(p ) yk'fr 6 yg vkyfief;rsm;udk taumiftxnfazmfEdkifa&;

twGuf pDrHcefYcGJrIaumfrwDod kY wm0efay;tyfjcif;?,if;pDrHcef Yc G Jr IaumfrwDrsm;\ vkyfief;rsm;udk

BuD;MuyfuGyfuJjcif;? tcgtm;avsmfpGmppfaq;jcif;ESifh

oufqdkif&mtpdk;&Xme? tzGJUtpnf;rsm;ESifhqufoG,f

ndEIdif;ay;jcif;?(q) &if;ESD;wnfaqmufol odkYr[kwf &if;ESD;jrKyfESHolrS

wifjyonfhvkyfief; tqdkjyKcsufrsm;udk pdppf

twnfjyKjcif;? jiif;y,fjcif; odk Yr[kwf jyifqif

aqmif&Gufapjcif;?

( Z ) txl;pD;yGm;a&;Zkeftvdkuf vkyfukdifcGifh&Sdonfh &if;EDS;

jrKyfESHrI vkyfief;trsdK;tpm;rsm; owfrSwfjcif;ESifh

&if;ESD;wnfaqmufol odkYr[kwf &if;EDS;jrKyfESHoltm;

tpd k ;&tzG J Y\ oabmwlnDcsuf jzif h vky fuk di f

aqmif&GufcGifhjyKjcif;?

(ps) vkyfief;trsKd;tpm;ESifh ueOD; &if;EDS;jrKyfESHrI wefzdk;

yrmPtay:rlwnf tpd k;&tzG J U\ oabm

wlnDcsufjzif h tBuD;pm;? tvwfpm;ESifh tao;pm;

&if;EDS;jrKyfESHrIvkyfief;tjzpf owfrSwfay;jcif;?

12 12


17/49

( j ) determining the category of currency to be used

within the Special Economic Zone with theapproval of the Government;

( k ) determining the taxes and revenues, rentals and

land-use premiums to be levied under this Law,

with the approval of the Government, giving

exemption and relief;

( l ) arranging enable carrying out office work by

the speedy one-stop service within the Special

Economic Zone;

(m) forming the department and organizations,

with the approval of the Government, for

carrying out administrative, security,

management and development matters in the

Special Economic Zone and determining the

functions and duties thereof, causing themanagement committee to directly supervise

such organizations, causing such organizations

to comply with and carry out the functions and

duties according to the directive of the

Management Committee;

(n) txl;pD;yGm;a&;ZkeftwGif; okH;pG J&rnfh aiGaMu;

trsdK;tpm;ud k tpdk;&tzGJU\ oabmwlnDcsufjzifhowfrSwfjcif;?

( # ) Oya't& pnf;MuyfaumufcH&rnfhtcGeftcrsm;?

ajriSm;&rf;cESifhajrtokH;jyKcrsm;udk tpdk;&tzGJU\

oabmwlnDcsufjzifh owfrSwfjcif;? uif;vGwfcGifhESifhoufomcGifhrsm;ay;jcif;?

(X) txl;pD;yGm;a&;ZkeftwGif; Hk;vkyfief;rsm;ukd wpfae&m

wnf; wpfpkwpfpnf;wnf; jrefqefpGmaqmif&Gufa&;

twGuf pDpOfay;jcif;?(!) txl;pD;yGm;a&;ZkefwGif tkyfcsKyfa&;? vk H NcH Ka&;?

pDrHcefYcGJa&;ESifh pnfyifom,ma&;ponfh udp&yf

rsm;udk aqmif&GufEdkif&ef tpkd;&tzGJ Y\ oabm

wlnDcsufjzifhXme? tzGJUtpnf;rsm;tm; zGJUpnf;jcif;ESifh

vkyfief;wm0efrsm; owfrSwfay;jcif;? pDrHcefYcG JrI

aumfrwDtm; tqdkyg tzGJUtpnf;rsm;ukd wdkufdkuf

uGyfuJapjcif;? tqdkyg tzGJUtpnf;rsm;udk pDrHcefYcGJrI

aumfrwD\ TefMum;csuftwdkif; vkyfief;wm0efrsm;

vdkufemaqmif&Gufapjcif;?

13 13


18/49

(n) submitting report on the situation of the

implementation in respect of the SpecialEconomic Zones to the Government;

(o) carrying out other functions and duties

assigned by the Government in relation to the

Special Economic Zone.

11. The Central Body, with the approval of the

Government:

(a) shall form the Central Working Bodies

comprising persons from the stipulated

Government departments and organizations for

enabling to support in implementing the works

relating to the Special Economic Zone;

(b) shall form a Management Committee each

according to the Special Economic Zone with

the persons from stipulated Government

departments and organizations, to enable

carrying out functions and duties contained in

section 13;

(c) in forming under sub-sections (a) and (b), shall

determine and assign duty to the Chairman,

Vice-chairman, Secretary and Joint-secretary;

( ) txl;pD;yGm;a&;Zkefrsm;ESifYpyfvsOf; taumiftxnf

azmfaqmif&GufrItajctaeuk d tpd k;&tzG J Uok d YtpD&ifcHwifjyjcif;?

(P) txl;pD;yGm;a&;ZkefESif hpyfvsOf; tpdk;&tzGJUu

wm0efay;tyfonfh tjcm;vkyfief;wm0efrsm;udk

aqmif&Gufjcif;/

11/ A[dktzGJUonf tpdk;&tzGJU\ oabmwlnDcsufjzifh -

(u) txl;pD;yGm;a&;Zkefqdkif&mvkyfief;rsm;ukd taumif

txnfazmf&mwGif taxmuftuljyKEkdifa&;twGuf

A[dkvkyfief;tzGJUrsm;udk owfrSwfaomtpdkk;&Xme?tzGJUtpnf;rsm;rS yk*dKvfrsm;jzifh zGJUpnf;&rnf/

(c) yk'fr 13 yg vkyfief;wm0efrsm;ukd aqmif&GufEdkif&ef

txl;pD;yGm;a&;Zkeftvdkuf pDrHcef YcG JrIaumfrwD

wpf&yfpDudk owfrSwfaomtpd k;&Xme? tzGJYtpnf;rsm;rS yk*dKvfrsm;jzifh zGJUpnf;ay;&rnf/

(*) yk'frcGJ(u)ESifh (c)wdk Y t& zGJUpnf;&mwGif Ou|?

'kwd,Ou|? twGif;a&;rSL;ESifh wGJzuftwGif;a&;rSL;

wdkYukd owfrSwfwm0efay;&rnf/

14 14


19/49

(d) may appoint, in substitution, the members of

the Central Working Body and ManagementCommittees formed under sub-section (a) and

(b) and reform as may be necessary;

(e) may form and assign duty to other suitable

working bodies.

12. The functions and duties of the Central Working Body

are as follows:

(a) submitting the proposal for the construction

of Special Economic Zone, proposal of

investment business submitted by the

Management Committee, Developer or

investor to the Central Body after scrutinizing;

(b) scrutinizing the Special Economic Zone plan

submitted by the Management Committee for

the implementation of the Special Economic

Zone and submitting to the Central Body;

(c) submitting the Central Body after scrutinizing,

for enabling to determine the category of

Special Economic Zone, work in priority,

category of work to be carried out according

to zone, category of large, medium and small

investment business;

(C) yk'frcGJ(u)ESif h (c)wdk Yt& zGJYpnf;aom A[kdvkyfief;

tzG J YE Si f h pDrHcef Yc G Jr IaumfrwD0ifrsm; tpm;xd k;cefYxm;jcif;ESifh vkdtyfovkdjyifqifzGJYpnf;jcif; wdkYudkjyKvkyfEkdifonf/

(i) oif havsmfaom tjcm;vkyfief;tzG JUrsm;ud kvnf;zGJUpnf;wm0efay;tyfEkdifonf/

12/ A[kdvkyfief;tzGJU\vkyfief;wm0efrsm;rSm atmufygtwdkif;jzpfonf-

(u) pDrHcefYcGJrIaumfrwD? &if;ESD;wnfaqmufol odkYr[kwf&if;ESD;jrKyfESHolu wifjyonfh txl;pD;yGm;a&;Zkef

wnfaqmufa&; tqdkjyKcsuf? &if;ESD;jrKyfESHrIvkyfief;tqddkjyKcsufrsm;ukd pdppf A[dktzGJUokdY wifjyjcif;?

(c) txl;p D ;y Gm ;a&;Z ke fu k d taumiftxnfazm faqmif&GufEdkifa&;twGuf pDrHcefYcG JrIaumfrwDuwifjyonfh txl;pD;yGm;a&;Zkef zGHUNzdK;wdk;wufa&;

pDrHudef;ukd pdppfjcif;ESifh A[dktzGJUokdY wifjyjcif;?(*) txl;pD;yGm;a&;ZkefwGif ZkeftrsdK;tpm;? OD;pm;ay;

vkyfief;rsm;? Zkeftvdkufaqmif&Guf&rnfh vkyfief;trsdK;tpm;? tBuD;pm;? tvwfpm;ESif h tao;pm;&if;ESD;jrKyfES HrIvkyfief;trsKd;tpm;wdk Yudk owfrSwf

Edkifa&;twGuf pdppf A[dktzGJUokdY wifjyjcif;?

15 15


20/49


21/49

(b) arranging to enable operation of the

investment businesses to be carried out in the

relevant Special Economic Zone with the

approval of the Central Body, in accordance

with the stipulation;

(c) supervising and inspecting the matters onimplementation of investment and

establishment plans, land-use, environmental

conservation, wastes control, health, education,

finance and taxation, development, transport,

communication , security, electricity, energy

and water supply etc., and coordinating with

the relevant Government departments and

organizations;

(d) coordinating with the relevant Government

departments and organizations as may be

necessary for enabling to give protection to the

property, profits and other rights of the investor

in conformity with the existing Laws;

(c) A[kdtzG JU\ cGif h jyKcsufjzif h oufqdkif&m txl;

pD;yGm;a&;ZkefwGif aqmif&Gufrnfh &if;ESD;jrKyfES HrIvkyfief;rsm;tm; owfrSwfcsufESifhtnD vkyfudkif

Edkifa&;twGuf pDpOfaqmif&Gufay;jcif;?

(*) &if;ES D;jrKyfES HrIESif h wnfaqmufa&; pDrHudef;rsm;

taumiftxnfazmfa&;? ajrtokH;jyKa&;? ywf0ef;usifxdef;odrf;a&;? pGef Yypfypnf;rsm; xdef;odrf;a&;?

usef;rma&;? ynma&;? aiGa&;aMu;a&;ESifh tcGef

taumuf? pnfyifom,ma&;? o,f,lydkYaqmifa&;?

qufoG,fa&;? vHkNcHKa&;? vQyfppf? pGrf;tifESifha&

&&Sda&;ponf h txl;pD;yGm;a&;Zkef zGHUNzdK;wdk;wufa&;

qdkif&m udprsm;udk BuD;MuyfuGyfuJjcif;? MunfhI

ppfaq;jcif;ESifh oufqdkif&m tpdk;&Xme? tzGJUtpnf;

rsm;ESifh ndEIdif;aqmif&Gufjcif;?

(C) &if;ESD;jrKyfESHolydkifqdkifonfh ypnf;rsm;? tusdK;tjrwf

rsm;ESifh tjcm;tcGifhta&;rsm;tm; wnfqJOya'rsm;

ESifhtnD tumtuG,fay;Ekdifa&;twGuf oufqdkif&m

tpdk;&Xme? tzGJUtpnf;rsm;ESifh vkdtyfovkd ndEIdif;

aqmif&Gufay;jcif;?

17 17


22/49

(e) coordinating with the relevant Government

departments and organizations as may be

necessary for enabling to obtain entry visa and

residency for foreign investors and their

employees, technicians and staff working in

the Special Economic Zone;

(f) coordinating to facilitate the Central Bank of

Myanmar as may be necessary, in

implementing financial management,

supervising foreign currency exchange and

financial businesses for the investors in the

Special Economic Zone and in communicating

and carrying out with the banks permitted to

do foreign banking business in Myanmar;

(g) coordinating with the developers, investors or

companies which will take responsibility to

construct the infrastructures in any Special

Economic Zone and giving permission to do

so in accord with the stipulation and

supervising their activities;

(i) txl;pD;yGm;a&;Zkef tvkyfvkyfudkifvsuf&S donfh

Ek difiHjcm;om;rsm;jzpfaom &if;ESD;jrKyfES Holrsm;ESifhif;wdkY\ tvkyform;rsm;? twwfynm&Sifrsm;ESifh

0efxrf;rsm; jynf0ifADZmESifh jynfwGif;aexdkifcGifh

&&Sda&;twGuf vkdtyfonfrsm;ukd oufqdkif&mXme?

tzGJUtpnf;rsm;ESifh ndEIdif;aqmif&Gufay;jcif;?

( p ) jrefrmEkdifiHawmf A[dkbPfu txl;pD;yGm;a&;ZkeffwGifaiGa&;aMu;a&;qdkif&m pDrHcefYcGJrIrsm;udk taumif

txnfazmf aqmif&Guf&mwGifvnf;aumif;? &if;ESD;

jrKyfESHolrsm;twGuf EkdifiHjcm;aiG vJvS,fjcif;? aiGa&;

aMu;a&;vkyfief;rsm;udk BuD;Muyfaqmif&Gufjcif;ESifh

jrefrmEdkifiHtwGif;&Sd EdkifiHjcm;bPfvkyfief;vkyfudkif

cGifh&Sdonfh bPfrsm;ESifh qufoG,faqmif&Gufjcif;

jyK&mwGif vnf;aumif; vG,fulacsmarGUap&ef

vkdtyfovdk ndEIdif;aqmif&Gufay;jcif;?

(q) txl;pD;yGm;a&;Zkef wpfckck\ tajccHtaqmufttkHrsm;udk wm0ef,laqmufvkyfrnfh &if;ESD;wnfaqmuf

olrsm;? &if;ESD;jrKyfESHolrsm; odkYr[kwf ukrPDrsm;ESifh

ndEIdif; owfrSwfcsufESifhtnD vkyfudkifaqmif&GufcGifh

jyKjcif;ESifh ,if;wdkY\ aqmif&Gufcsufrsm;udk BuD;Muyf

uGyfuJjcif;?

18 18


23/49

(h) carrying out one-stop service relating to the

works which may be allowed by the

Management Committee according to the

existing Law;

(i) scrutinizing and approving the construction

works, designs in accord with the main planof the Special Economic Zone;

(j) supervising for the natural environmental

conservation and protection in the Special

Economic Zone in accord with the existing

Laws, scrutinizing the disposal system of

industrial wastes and if it is not in conformity

with the stipulations, causing the developer or

investor to perform in line with them;

(k) carrying out the funct ions and dut ies

specifically assigned by the Government and

the Central Body.

14. The Management Committee shall carry out that the

developer or the investor employs the citizen businessman,

( Z ) wnfqJOya't& pDrHcef YcGJrIaumfrwDu cGif h jyK

ay;Ekdifonfh vkyfief;rsm;ESif h pyfvsOf; wpfae&m

wnf; wpfpkwpfpnf;wnf; jrefqefpGm aqmif&Guf

ay;jcif;?

(p s ) txl;p D ;y Gm ;a&;Z ke f\ yi frp Dr Hu def ;E Si f htnD

wnfaqmufa&;vkyfief;rsm;? 'DZdkif;ykHpHrsm;udk pdppf

twnfjyKjcif;?

(n) txl;pD;yGm;a&;ZkefwGif obm0ywf0ef;usif xdef;odrf;

umuG,fa&;twGuf wnfqJOya'rsm;ESifhtnD

BuD;MuyfuGyfuJjcif;? pufHkokH;pGefYxkwfypnf; pGefYypfa&;

pepfukd pdppfjcif;ESifh owfrSwfcsufrsm;ESifh udkufnDrI

r&dSygu ud kufnDap&ef &if;ES D ;wnfaqmufol

odkYr[kwf &if;ESD;jrKyfESHoltm; aqmif&Gufapjcif;?

( # ) tpdk;&tzGJUESifh A[dktzGJUwdkYu oD;jcm;wm0efay;onfh

vkyfief;wm0efrsm;udk aqmif&Gufjcif;/

14/ pDrHcefYcGJrI aumfrwDonf txl;pD;yGm;a&;ZkeftwGif; &if;ESD;

wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Holtm; ,if;wdk Y&if;ESD;

19 19


24/49

company or organization in term of contract for the works in

their businesses invested within the Special Economic Zone

except the work which require specific expertise. If the

investor asks advice it shall be coordinated to enable to obtain

suitable citizen businessman, company or organization for

his work.

Chapter V

Special Privileges of Investor

15. The investor is entitled to carry out the following

businesses in accord with the stipulations:

(a) manufacturing finished products from raw

materials, process production by machinery,

carrying out warehousing, transport , service

providing;

(b) transporting and importing raw materials,

packaging materials, machinery and

equipment, and fuel oils to be used in

investment business from local or overseas to

the Special Economic Zone;

jrKyfESHonfh vkyfief;rsm;teuf oD;jcm;uRrf;usifrI vdktyfonfh

vkyfief;rsm;rSty tjcm;vkyfief;rsm;udk Ed kifiHom;pD;yGm;a&;vkyfief;&Sif? ukrPD odkYr[kwf tzGJUtpnf;rsm;udk uefxdkuftjzpf

vkyfief;tyfESHapa&;twGuf aqmif&Gufay;&rnf/ &if;ESD;jrKyfESHolu

tBuHPf awmif;cHvmygu ,if;\vkyfief;twGuf oifhavsmfonfh

EdkifiHom;pD;yGm;a&;vkyfief;&Sif? ukrPD odkYr[kwf tzGJUtpnf;rsm;

&&SdEdkif&ef ndEIdif;ay;&rnf/


&if;ES D;jrKyfES Hol\ txl;tcGif hta&;rsm;&if;ESD;jrKyfES Hol\ txl;tcGifhta&;rsm;&if;ES D;jrKyfES Hol\ txl;tcGif hta&;rsm;&if;ESD;jrKyfES Hol\ txl;tcGifhta&;rsm;&if;ES D;jrKyfES Hol\ txl;tcGif hta&;rsm;

15/ &if;ESD;jrKyfESHolonf atmufyg vkyfief;rsm;udk owfrSwfcsuf

rsm;ESifhtnD vkyfudkifaqmif&GufcGifh&Sdonf-

(u) ukefMurf;ypnf;rS ukefacsmypnf;xkwfvkyfjcif;? pufudk

toHk;jyK ukefypnf;tqifhqif hxkwfvkyfjcif;?

ukefavSmifHkvkyfief; vkyfudkifjcif;? o,f,lydkYaqmif

jcif;ESifh 0efaqmifrIay;jcif;?

(c) &if;ES D;jrKyfES HrIvkyfief;wGif toHk;jyKrnfhukefMurf;

ypnf;rsm;? xkyfydk;ypnf;rsm;? pufypnf;ud&d,m

wefqmyvmrsm;ESifh pufoHk;qDrsm;udk jynfwGif;jynfyrS

txl;pD;yGm;a&;ZkeftwGif;odkY o,f,lwifoGif;jcif;?

20 20


25/49

(c) commerce, import and export;

(d) selling at local market, in accordance with the

stipulation of the Management Committee,

other goods produced by investment business,

which are sub-standard but consumable except

medicines and foodstuff;(e) establishing and operat ing off ices for

investment business and overseas service

works in Special Economic Zone, with the

permission of the Management Committee;

(f) carrying out other businesses not prohibited

under the existing Laws, with the permission

of the Management Committee.

16. The investor:

(a) shall sell the goods produced in the Special

Economic Zone to the international market;

(b) shall use the imported materials for own

production only and not sell them in local

market;

( * ) ul;oef;a&mif;0,fjcif;? jynfwGif;odkY wifoGif;jcif;ESifh

jynfyodkY wifydkYjcif;?(C) &if;ESD;jrKyfESHrIvkyfief;rS xkwfvkyfonfhaq;0g;rsm;ESifh

pm;aomufukefypnf;rsm;rSty pHcsdefpHTef;rrD

aomfvnf; toHk;jyK&aom tjcm;ypnf;rsm;tm;

pDrHcefYcGJrIaumfrwD\ owfrSwfcsufESifhtnD jynfwGif;

aps;uGuf a&mif;csjcif;?

( i ) &if;ESD;jrKyfESHrI vkyfief;ESifh jynfyrS 0efaqmifrIvkyfief;

rsm;\ Hk;rsm;udk txl;pD;yGm;a&;ZkeftwGif; pDrHcefYcGJrI

aumfrwD\ cGifhjyKrdefYjzifh wnfaxmifzGifhvSpf

vkyfudkifaqmif&Gufjcif;?(p) wnfqJOya'wpf&yf&yft& wm;jrpfxm;jcif;

r&Sdaom tjcm;pD;yGm;a&;vkyfief;rsm;udk pDrHcefYcGJrI

aumfrwD\ cGifhjyKrdefYjzifh vkyfudkifaqmif&Gufjcif;/

16/ &if;ESD;jrKyfESHolonf-

(u) txl;pD;yGm;a&;ZkefrS xkwfvkyfaom ukefypnf;rsm;udk

tjynfjynfqdkif&maps;uGufodkU a&mif;cs&rnf/

( c ) jynfyrS wifoGif;vmonfh oGif;ukefypnf;rsm;udk

udk,fwdkifxkwfvkyfrItwGufom toHk;jyK&efjzpfNyD;

jynfwGif;wGif a&mif;csjcif;rjyK&/

21 21


26/49

(c) if it is desirous to sell the goods contained in

sub- sections (a) and (b), locally shall obtainthe permission of the Management Committee

and pay stipulated taxes and revenues in accord

with the procedure under the existing Law.

17. The investor who invests and operates business in the

Special Economic Zone:

(a) may apply for income tax exemption on the

proceeds of overseas sale for the first five years

from the day of commencement of the

production or service;

(b) may apply for fifty percent relief on the income

tax rate stipulated under existing Law for the

second five years on the overseas sale

proceeds;

(c) for the third five years, if the profit obtained

from export sale is re- invested, may apply

for fifty percent relief on the income tax rate

stipulated under existing Law on such invested

profit;

( * ) yk'frcGJ(u)ESifh(c)wdkYyg ukefypnf;rsm;udk jynfwGif;wGif

a&mif;csvkdygu pDrHcefYcGJrIaumfrwD\ cGifhjyKcsuf

&,l wnfqJOya't& vkyfxHk;vkyfenf;ESifhtnD

owfrSwfaom tcGeftcrsm; ay;aqmif&rnf/

17/ txl;pD;yGm;a&;ZkeftwGif; &if;ESD;jrKyfESH vkyfief;vkyfudkif

onfh &if;ESD;jrKyfESHolonf -

(u) xkwfvkyfrI odkYr[kwf 0efaqmifrIvkyfief; pwifonfh

aeYrS yxrig;ESpftwGuf jynfya&mif;&aiGtay:

0ifaiGcGef uif;vGwfcGifh avQmufxm;Edkifonf/

(c ) 'kwd,ig;ESpftwGuf jynfya&mif;&aiGtay: wnfqJ

Oya't& owfrSwfonfh 0ifaiGcGefEIef;xm;\ 50

&mcdkifEIef;oufomcGifh avQmufxm;Edkifonf/

(*) wwd,ig;ESpftwGuf jynfywifyd k Ya&mif;csjcif;rS&&Sdonfh jrwfpGef;aiGudk jyefvnf&if;ESD;jrKyfESHygu

xdk&if;ESD;jrKyfESHonfh jrwfpGef;aiGtay: wnfqJOya'

t& owfrSwfonfh 0ifaiGcGefEIef;xm;\ 50 &mcdkifEIef;

oufomcGifh avQmufxm;Edkifonf/

22 22


27/49

(d) after the expiry of exemption and relief period

contained in sub- sections (a) and (b), ifexemption and relief is not allowed again under

this Law, shall pay at the income tax rate

stipulated under existing Law.

18. After the expiry of the tax exemption and relief period

for goods processing businesses invested and operated inthe Special Economic Zone, if the value of export items

exceed 50 per cent of the total value of products in the large-

scale investment businesses; if it exceeds 60 percent in the

medium- scale investment businesses; and if it exceeds 70

percent in the small- scale investment businesses , incometax relief for that year may be applied for.

19. The investor, within the Special Economic Zone, shall:

(a) if the capital asset is transferred by sale,

exchange or otherwise as the promotion for

long- term investment, pay to the State theamount of money stipulated by the Central

Body which is not more than 50 percent of the

profit gained based upon the category of

business, value of investment and sale

proceeds;

(C) yk'frcGJ(u)ESifh(c)wdk Yyg uif;vGwfcGifhESifhoufomcGifh

umv ukefqHk;NyD;aemuf Oya't& uif;vGwfcGifhESif h oufomcGifhudk xyfrHcGifhjyKjcif;r&SdvQif wnfqJOya't& owfrSwfonfh 0ifaiGcGefEIef;xm;twdkif;xrf;aqmif&rnf/

18/ txl;pD;yGm;a&;ZkeftwGif; &if;ES D; jr KyfES Hvkyfud kifonfh

ukefypnf;xkwfvkyfrIvkyfief;rsm;twGuf tcGefuif;vGwfcGifhESifhoufomcGifhumv ukefqHk;NyD;aemuf ydk Yukefypnf;wefzdk;onfxkwfvkyfonfh ypnf;wefzdk; pkpkaygif;xuf tBuD;pm; &if;ESD;jrKyfESHrIvkyfief;rsm;wGif 50 &mcdkifEIef;xuf ausmfvGefvQifvnf;aumif;?tvwfpm;&if;ESD;jrKyfES HrIvkyfief;rsm;wGif 60 &mcdkifEIef;xufausmfvGefvQif vnf;aumif;? tao;pm;&if;ESD;jrKyfESHrIvkyfief;

rsm;wGif 70 &mcd kifEIef;xuf ausmfvGefvQifvnf;aumif; xdkESpftwGuf 0ifaiGcGefoufomcGifh avQmufxm;Edkifonf/

19/ &if;ESD;jrKyfESHolonf txl;pD;yGm;a&;ZkefwGif-

(u) a&&Snf&if;ESD;jrKyfESHrI vkyfief;aqmif&GufEdkifap&eftm;ay;onfhtaejzifh tajcypnf;udk a&mif;csjcif;?vJvS,fjcif; odkYr[kwf tjcm;enf;jzifh vTJajymif;jcif;jyKvQif vkyfief;trsdK;tpm;? &if;ESD;jrKyfESHrIwefzdk;?a&mif;&onfh wefzd k;wd k Yay:rlwnfNyD; &&S daomjrwfpGef;aiG\ 50 &mckdifEIef;xuf rydkonfh A[dktzGJUuowfrSwfaom aiGyrmPud k EdkifiHawmfodkYay;oGif;

&rnf/

23 23


28/49

(b) pay tax, according to existing Law, on the

remaining profit after having paid under

sub-section (a);

Proviso: In case of petroleum and natural

gas sector and petrochemical

businesses, income-tax shall be

paid at the rate as prescribed by the

Income-tax Law.(c) if income is obtained from the lease of property,

income tax shall be paid on such income at the

rate stipulated under existing Law;

(d) may apply for exemption from income tax on

the dividends of each share-holder distributed

on the profit accrued locally and on which tax

has already been paid.

20. Although a non-resident foreigner has no business

incorporated in the Union of Myanmar, if he obtains the right

to operate relating to the Special Economic Zone under any

property and intellectual property right:

(a) the person who makes the payment shall deduct

the withholding tax from the source for the

royalty, interests and payments for business

activities and purchases in accord with income

tax rate prescribed under the Income- tax Law

and pay it to the person concerned;

( c ) yk'frcG J(u)t& ay;oGif;NyD; usef&Sdonfh jrwfpGef;aiG

tay: wnfqJOya'ESifhtnD tcGefay;aqmif &rnf/>cif;csu>cif;csu>cif;csu>cif;csu>cif;csuf/ / a&eHESif hobm0"mwfaiG Y u@ESifha&eH"mwkaA'vkyfief;rsm;twGufudkrl 0ifaiGcGefOya't& owfrSwfonfh 0ifaiGcGefEIef;xm;jzifh xrf;aqmif&rnf/

(*) ypnf;udk iSm;&rf;jcif;rS 0ifaiG&&SdvQif xdk&&Sdonfh0ifaiGtwGuf wnfqJOya't& owfrSwfonfh0ifaiGcGef EIef;xm;jzifh xrf;aqmif&rnf/

(C) jynfwGif;rS&&Sdaom tcGefxrf;aqmifNyD;onfh tjrwftay: cGJa0ay;onfh tpk&S,f,m0ifwpfOD;csif;\

tjrwfa0pkrsm;twGuf 0ifaiGcGefay;aqmifjcif;rSuif;vGwfcGifh avQmufxm;Edkifonf/

20/ jynfyae EdkifiHjcm;om;onf jrefrmEdkifiHwGif pD;yGm;a&;vkyfief;wpfcktjzpf zGJUpnf;xlaxmifxm;jcif; r&Sdaomfvnf;ypnf;ESifhtodPfypnf;qdkif&m tcGifhta&;wpfckckt& txl;

pD;yGm;a&;ZkefESifh qufpyf vkyfief;aqmif&GufcGifh &&SdvQif-(u) cdkifaMu;? twdk;? vkyfief;aqmif&Gufay;apjcif;ESifh

ypnf;0,f,ljcif;rsm;twGuf ay;&rnf haiGrsm;tay:wGif 0ifaiGcGefOya't& owfrSwfonfh0ifaiGcGefEIef;xm;ESifhtnD aiGay;acsolu yif&if;rS

jzwfawmuf oufqdkif&modkY ay;oGif;&rnf/

24 24


29/49

(b) the person who makes the payment shall deduct

the with holding tax from the source on rentalfee and other similar receipts in accordance

with income tax rate prescribed under existing

Law and pay it to the person concerned.

21. The relevant investor shall collect and pay the income

tax of the local and foreign staff and workers employed in

the Special Economic Zone on their salaries and income at

the income tax rate prescribed under the existing Law in the

currency determined by the Central Body.

22. In the Special Economic Zone, the service enterprises:

(a) may enjoy tax relief of commercial tax up to

the prescribed period commencing from the

year of operation;

(b) on expiry of the relief period contained in sub-

section(a), shall pay commercial tax in accord

with the Commercial Tax Law.

23. In respect of the export items produced in the Special

Economic Zone, the exemption from commercial tax and

value-added tax (VAT) may be applied for.

(c) iSm;&rf;cESi f h tvm;wl tjcm;&aiGrsm;tay:

wnfqJOya't& owfrSwfonf h 0ifaiGcGefEIef;xm;jzif h aiGay;acsolu yif&if;rS jzwfawmuf

oufqkdif&modkY ay;oGif;&rnf/

21/ txl;pD;yGm;a&;ZkeftwGif;&Sd vkyfief;rsm;wGif vkyfudkifonfh

jynfwGif;jynfyrS 0efxrf;ESifh tvkyform;rsm;&&Sdaom A[dktzGJUuowfrSwfonf h aiGaMu;trsdK;tpm;jzif h vpm? 0ifaiGtay:wGif

0ifaiGcGefudk wnfqJOya't& owfrSwfonfh0ifaiGcGefEIef;xm;jzifh

oufqkdif&m&if;ESD;jrKyfESHolu aumufcHay;oGif;&rnf/

22/ txl;pD;yGm;a&;ZkefwGif 0efaqmifrIvkyfief;rsm;onf-

(u) vkyfief;aqmif&GufrI pwifonfhESpfrS owfrSwf

umvtxd ukefoG,fvkyfief;cGefudk owfrSwfonfh

twdkif; avQmhayghoufomcGifh &Edkifonf/

( c ) yk'frcGJ(u)yg avQmhayghoufomcGifh ukefqHk;NyD;aemuf

ukefoG,fvkyfief;cGef Oya'ESif htnD ukefoG,fvkyfief;cGef xrf;aqmif&rnf/

23/ txl;pD;yGm;a&;ZkefrS xkwfvkyfonfh ydk Yukefypnf;rsm;ESifh

pyfvsOf; ukefoG,fvkyfief;cGef odkYr[kwf wefzdk;xyfjznfhcGef

uif;vGwfcGifh avQmufxm;Edkifonf/

25 25


30/49

24. The investor may be allowed to:

(a) import raw materials, machineries, equipmentsfrom foreign country which are imported for

export-oriented processing enterprises

established in Export Processing Zone, with

exemption from customs duty and other

revenues;

(b) import, with stipulations, machineries and

motor vehicles from foreign countries which

are to be used in investment enterprises with

exemption from customs duty and other

revenues, for five years commencing from the

year of operation, and relief of fifty percent of

customs duty and other revenues for the next

five consecutive years;

(c) except Export Processing Zone, other zonesin Special Economic Zone have the right of

exemption and relief of tax and revenue in

respect of the importation of materials related

to investment business from local and foreign

countries, in accord with the existing Law.

24/ &if;ESD;jrKyfESHoltm;-

(u) yd k Yukefypnf;xkwfvkyfrIZkeftwGif; wnfaxmifxm;aom ydkYukefypnf;xkwfvkyfrIvkyfief;rsm;twGuf

wifoGif;onfh ukefMurf;ypnf;rsm;? pufypnf;

ud&d,mrsm;ESifhvkyfief;oHk;ypnf;rsm;udk taumufcGef

ESif h tjcm;tcGeftcrsm; uif;vGwfcGifhjzif h jynfyrS

wifoGif;cGifhjyKEdkifonf/

(c) &i f;ESD;jrKyfESHrIvkyfief;wGif toHk;jyKrnfh ,mOf,E&m;

rsm;? armfawmf,mOfrsm;udk vkyfief;pwifonfhESpfrS

ig;ESpftwGif; taumufcGefESifh tjcm;tcGeftcrsm;

uif;vGwfcGifhjzifh vnf;aumif;? wpfqufwnf;aemufxyfig;ESpftxd taumufcGefESifhtjcm;tcGef

tcrsm;\ 50 &mcdkifEIef; oufomcGifhjzifhvnf;aumif;

owfrSwfcsufESifhtnD jynfyrSwifoGif;cGifhjyKEdkifonf/

( * ) txl;pD;yGm;a&;ZkeftwGif; ydkUukefypnf;xkwfvkyfrI

ZkefrSty tjcm;Zkefrsm;wGif &if;ESD;jrKyfESHrIvkyfief;ESifh

oufqdkifonfhypnf;rsm;udk jynfwGif;jynfyrS wifoGif;

jcif;ESifh pyfvsOf; tcGeftcrsm;uif;vGwfcGifhESifh

oufomcGifhrsm;ud k wnfqJOya'ESifhtnD cHpm;cGifh

jyKEdkifonf/

26 26


31/49

25. The Central Body may, for the purpose of

development throughout the country, determine the extension

of tax exemption and tax relief period more than those

prescribed in this chapter, with the approval of the

Government , for the investors in Special Economic Zones

located in economically backward and difficult to

communicate areas.

Chapter VI

Specific Duties of Developer or Investor

26. The developer or investor, his employees, technicians,

staff and their family members residing in the Special

Economic Zone shall also abide by other existing Laws of

the Union of Myanmar in addition to the provisions of this

Law.

27. The balance of statement relating to his business shall

be in surplus for the developer or investor.

25/ EdkifiHawmfwpf0ef;vHk;wGif zGHUNzdK;wdk;wufap&eftvdkUiSm

pD;yGm;a&;zGHUNzdK;rI enf;yg;NyD; qufoG,foGm;vma&; cufcJaom

a'orsm;&Sd txl;pD;yGm;a&;Zkefrsm;wGif &if;ESD;jrKyfESHolrsm;twGuf

A[kdtzGJUonf tpdk;&tzGJU\ oabmwlnDcsufjzifh tcef;yg

tcGefuif;vGwfcGifh umvESifhoufomcGifh umvrsm;xuf ydkrdk

owfrSwfay;Edkifonf/


&if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Hol\&if;ES D;wnfaqmufol odk Yr[kwf &if;ES D;jrKyfES Hol\&if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Hol\&if;ES D;wnfaqmufol odk Yr[kwf &if;ES D;jrKyfES Hol\&if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Hol\

oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;

26/ txl;pD;yGm;a&;ZkefwGifaexdkifaom &if;ESD;wnfaqmufol

odk Yr[kwf &if;ESD;jrKyfES HolESifh if;\tvkyform;rsm;? twwf

ynm&Sifrsm;? 0efxrf;rsm;ESifh rdom;pkwdkYonf Oya'yg jy|mef;csuf

rsm;tjyif jrefrmEdkifiH\ tjcm;wnfqJOya'rsm;udkvnf; vdkufemMu&rnf/

27/ &if;ESD;wnfaqmufol odkUr[kwf &if;ESD;jrKyfESHolonf rdrdd\

vkyfief;ESifhpyfvsOf;onfh aiGay;? aiG,l &Sif;wrf;wGif ydkaiGjzpfay:

ap&rnf/

27 27


32/49

28. The investor shall, in respect of production enterprises

in export processing zone:(a) establish necessary management organizations,

offices and departments, industries and

warehouses only in the Zone;

(b) keep unused raw materials, packaging

materials and spare parts of machines only at

the warehouse or store recognized by the

Customs Department.

29. Except export processing zone, in respect of

production enterprises from other zones, the investor shall

pay taxes in advance in importing raw materials to be used

and may apply to refund the exempted taxes under section

24 when exporting items abroad.

30. The investor responsible to pay tax and duty assessable

under this Law shall:(a) pay tax and duty within the prescribed period.

If he is entitled to extend after the expiry of

the prescribed period, 0.5 percent of the

payable tax shall be paid as daily fine for each

day of such extended period;

28/ &if;ES D;jrKyfESHolonf ykdUukefypnf;xkwfvkyfrIZkeftwGif;&Sd

xkwfvkyfonfh vkyfief;rsm;ESifhpyfvsOf; -(u) vdktyfaom pDrHcefUcGJa&; tzGJUtpnf;rsm;? Hk;Xmersm;?pufrIvkyfief;rsm;ESifh odkavSmifHkrsm;udk ZkeftwGif;omwnf&Sdap&rnf/

(c) toHk;rjyK&ao;onfh ukefMurf;ypnf;rsm;? xkyfydk;

ypnf;rsm;ESifh puft&efypnf;rsm;udk taumufcGefOD;pD;Xmeu todtrSwfjyKaom ukefavSmifHk odkYr[kwfodkavSmifHk twGif;om xdef;odrf;xm;&Sd&rnf/

29/ &if;ES D;jrKyfES Holonf yd kUukefypnf;xkwfvkyfrIZkefrStytjcm;Zkefrsm;rS xkwfvkyfrIvkyfief;rsm;ESifhpyfvsOf; ukefMurf;ypnf;rsm;wifoGif;&mwGif tcGeftaumufrsm;ud k BudKwifay;aqmifxm;NyD; ykdUukefypnf;rsm;udk jynfyodkUwifykdUonfhtcgyk'fr 24 t& uif;vGwfcGifhjyKxm;onfh tcGeftaumufrsm;udkjyefvnfavQmufxm;awmif;cHEdkifonf/

30/ Oya't& pnf;MuyfaumufcH&rnfh tcGeftcrsm;ESifhpyfvsOf; ay;aqmif&efwm0ef&Sdonfh &if;ESD;jrKyfESHolonf -

(u) tcGeftcudk owfrSwfxm;aom umvtwGif;ay;aqmif&rnf/ owfrSwfxm;aom umvxufausmfvGefNyD;aemuf xyfrHwdk;jrif h cGif h jyKyguay;aqmif&rnfh tcGeftc\ 0U5 &mcdkifEIef;udkxdkxyfrHcGifhjyKonfhumv\ aeU&uftoD;oD;twGuf

aeUpOf'PfaMu;aiGtjzpf ay;aqmif&rnf/

28 28


33/49

(b) if he evades to payment of tax and duty, fails

to pay tax and duty after extended period or

refuses to pay, he shall pay fine of amount not

more than five times of tax and duty prescribed

by the relevant Government department and

organization;

(c) if sufficient evidence is found of intentionally

falsifying the statistics prepared and submitted

to the relevant Government department and

organization, he shall have legal action taken

against him under criminal proceedings;

(d) if a dispute arises in respect of matter on tax,

he may apply to re-examine such matter to

the relevant department after first paying the

tax.

31. The investor shall:

(a) regis ter the enterprise , company or

organization to be operated in Special

Economic Zone in accord with the stipulations;

(c) tcGeftcay;aqmif&ef wdrf;a&Smifjcif;? xyfrHcGifhjyK

xm;aom umvxufausm fvGe f tcGe ftcay;aqmif&efysufuGufjcif; odkUr[kwf ay;aqmif&ef

jiif;qefjcif;jyKygu ay;aqmif&rnfh tcGeftc\

ig;qxufrydkaom 'PfaMu;aiGudkoufqkdif&m tpdk;&

Xme? tzGJUtpnf;u owfrSwfonfhtwdkif; ay;aqmif

&rnf/

(*) oufqkdif&mtpdk;&Xme? tzGJUtpnf;odkY jyKpkwifjyaom

pm&if;Z,m;rsm;udk wrifrrSefruef jyKvkyfwifjy

aMumif; cdkifvHkaom oufaocHtaxmuftxm;

rsm;ay:aygufvQif jypfrIaMumif;t& ta&;,ljcif;cH&rnf/

(C) tcGefudpESifhpyfvsOf; tjiif;yGm;rI ay:aygufygu

tcGefaiGudk OD;pGmay;aqmifNyD;rSom oufqkdif&mXme

odkU ,if;udptm;jyefvnfpdppfay;&efavSsmufxm;cGifh

&Sdonf/

31/ &if;ESD;jrKyfESHolonf-

(u) txl;pD;yGm;a&;ZkefwGif vkyfudkifrnhfhvkyfief;? ukrPD

okd Ur[kwf tzGJUtpnf;udkowfrSwfcsufrsm;ESifhtnD

rSwfyHkwif&rnf/

29 29


34/49

(b) report to the Management Committee, on the

situation of implementation of his investment

business in accord with the stipulations;

(c) carry out for preparing and keeping records

for business statistics and accounts properly,

auditing, submitting to audit of relevant

department and reporting in accord with the

stipulations;

(d) destroy unusable perished and sub- standard

medicines and food stuff from pharmaceutical

and food stuff enterprises among the invested

enterprises, with the approval of the

Management Committee.

32. The investor shall:

(a) if desirous to terminate or liquidate his

business, company or organization, perform

the termination or liquidation with the prior

permission of the Management Committee, in

accord with the stipulations;

(c) rdrd\&if;ESD;jrKyfES HrI vkyfief;taumiftxnfazmf

aqmif&GufrI tajctaeudk pDrHcefYcGJrIaumfrwDodkYowfrSwfcsufrsm;ESifhtnD tpD&ifcHwifjy&rnf/

(*) vkyfief;qdkif&m pm&if;Z,m;ESifh aiGpm&if;rsm;udk

rSefuefpGmjyKpk rSwfwrf;rsm;xm;&Sdjcif;? pm&if;

ppfaq;jcif;? oufqdkif&mXme\ pm&if;ppfaq;rI

cH,ljcif;ESifh tpD&ifcHjcif;wdkUudk owfrSwfcsufrsm;ESifhtnD aqmif&Guf&rnf/

(C) &if;ESD;jrKyfES Honfh vkyfief;rsm;teuf aq;0g;ESifh

pm;aomufukefypnf;vkyfief;rsm;rS ysufpD;,dk,Gif;

toHk;rjyKEdkifaom? pHcsdefpHTef;rrDaom aq;0g;ESifhpm;aomufukefypnf;rsm;udk pDrHcefYcGJrIaumfrwD\

cGifhjyKcsuf&,lNyD;rS zsufqD;&rnf/

32/ &if;ESD;jrKyfESHolonf -

(u) rdrd\ vkyfief;? ukrPD odkYr[kwf tzGJUtpnf;udk

ydwfodrf;jcif; odkYr[kwf pm&if;&Sif;vif; zsufodrf;jcif;

jyKvkyfvdkygu pDrHcefYcGJrIaumfrwD\ BudKwifcGifhjyK

csufjzifh ydwfodrf;jcif; odkYr[kwf pm&if;&Sif;vif;

zsufodrf;jcif;udk owfrSwfcsufrsm;ESifhtnDjyKvkyf

&rnf/

30 30


35/49

(b) settle any dispute arising in relation with

investment enterprise, in accord with the

dispute settlement procedures mentioned in

relevant agreement;

(c) transfer or sell part or whole of the shares of

his business, company or organization, with

the approval of the Management Committee;

(d) transfer and sell machineries and motor

vehicles to be used in investment enterprise

which are imported under sub- section (b) of

section 24 when they are no longer needed to

be used at the enterprise or at the time of

termination of enterprises, with the permission

of the Management Committee, in accord with

the stipulations and the existing Law.

33. Except enterprises which need specific expertise in

other enterprises among invested enterprises, the developer

or investor shall entrust work to citizen entrepreneur,

company or organization as contractor.

(c) &if;ESD;jrKyfES HrI vkyfief;ESifhpyfvsOf; tjiif;yGm;rI

wpfpHkwpf&may:aygufygu oufqkdif&mpmcsKyfygtjiif;yGm;rI ajz&Sif;enf;rsm;ESifhtnD ajz&Sif;&rnf/

(*) rdrd\vkyfief;? ukrPD odk Yr[kwf tzGJUtpnf;\

tpk&S,f,m wpfpdwfwpfydkif;udkjzpfap? tm;vHk;udk

jzpfap pDrHcefYcG JrIaumfrwD\ cGifhjyKcsuf&&SdrSomvTJajymif;a&mif;csEdkifonf/

(C) yk'fr 24? yk'frcGJ(c)yg &if;ESD;jrKyfESHrIvkyfief;wGif

toHk;jyK&ef wifoGif;cJ haom ,mOf,E&m;rsm;?

armfawmf,mOfrsm;tm; vkyfief; toHk;jyK&ef

rvdktyfonfhtcgwGifjzpfap? vkyfief;NyD;qHk;onfh

tcgwGifjzpfap pDrHcefYcGJrIaumfrwD\ cGifhjyKcsufESifh

tnD wnfqJOya'? owfrSwfcsufrsm;twdkif;

vTJajymif;a&mif;csEdkifonf/

33/ &if;ESD;wnfaqmufol odkYr[kwf &if;ESD;jrKyfESHolonf &if;ESD;jrKyfESHonfh vkyfief;rsm;teuf oD;jcm;uRrf;usifrIvdktyfonfh

vkyfief;rsm;rStytjcm;vkyfief;rsm;udk EdkifiHom;pD;yGm;a&;vkyfief;&Sif?

ukrPD odkYr[kwf tzGJUtpnf;rsm;udk uefxdkuftjzpf vkyfief;tyfESH

&rnf/

31 31


36/49

34. The developer or investor shall take responsibility for

not causing environmental pollution and air pollution in

respect of his enterprise.

Chapter VII

Land Use

35. The Central Body:

(a) shall may, with the approval of the

Government, permit the developer or investor

land lease or land use after causing payment

of fees to be made for land lease or land use,

for at least 30 years;

(b) if desirous to continue to operate after theexpiry of the permitted term under sub-section

(a), may extend consecutive term of 30 years

for large-scale investment enterprise and

further 15 years of extension after the expiry

of the said term;

(c) if desirous to continue to operate after the

expiry of the permitted term under sub-section

(a), may extend consecutive term of 15 years

for medium-scale investment enterprise and

further 15 years of extension after the expiry

of the said term;

34/ &if;ESD;wnfaqmufol odkYr[kwf &if;ESD;jrKyfESHolonf rdrd

vkyfief;ESifhpyfvsOf; obm0ywf0ef;usifnpfnrf;rIESifh avxknpfnrf;rIrjzpfap&ef wm0ef,l&rnf/


ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;

35/ A[dktzGJUonf-(u) tpd k;&tzG J U\ oabmwlnDcsufjzif h owfrSwfajriSm;&rf;c odkYr[kwf ajrtoHk;jyKc ay;oGif;apNyD;&if;ESD;wnfaqmufol odkUr[kwf &if;ESD;jrKyfES Holtm;ajriSm;&rf;cGif h odk Yr[kwf ajrtoHk;jyKcGif hudk

tenf;qHk; ESpf 30 cGifhjyKEdkifonf/(c) yk'frcGJ(u)t& cGifhjyKxm;aom oufwrf;ukefqHk;NyD;aemuf qufvufvkyfudkifvkdygu tBuD;pm;&if;ESD;jrKyfES HrIvkyfief;rsm;twGuf wpfqufwnf;oufwrf;wdk;cGifh 30 ESpfESifh ,if;oufwrf;ukefqHk;NyD;

xyfrH 15 ESpf oufwrf;wdk;jrifhay;Edkifonf/(*) yk'frcGJ(u)t& cGifhjyKxm;aom oufwrf;ukefqHk;

NyD;aemuf qufvufvkyfudkifvdkygu tvwfpm;&if;ESD;jrKyfES HrIvkyfief;rsm;twGuf wpfqufwnf;oufwrf;wdk;cGifh 15 ESpf ESifh ,if;oufwrf;ukefqHk;NyD;

xyfrH 15ESpf oufwrf;wdk;jrifhay;Edkifonf/

32 32


37/49

(d) if desirous to continue to operate after the

expiry of the permitted term under sub-section

(a), may extend two times of consecutive term

of five years for small-scale investment

enterprises;

(e) shall scrutinize and permit the term of period

for land lease or land use which the developer

or investor actually needs depending on the

type of investment business and the amount

of investment.

36. The developer or investor shall bear the expenses of

transferring and compensation of houses, buildings, farms

and gardens, orchards/ fields, plantation on land permitted

by the Central Body if these are required to be transferred.

Moreover, he shall carry out to fulfil fundamental needs of

persons who transfer so as not to lower their original standard.

The relevant Management Committee shall coordinate as

may be necessary for the convenience of such works.

(C) yk'frcGJ(u)t& cGifhjyKxm;aom oufwrf;ukefqHk;

NyD;aemuf qufvufvkyfudkifvdkygu tao;pm;&if;ESD;jrKyfESHrIvkyfief;rsm;twGuf wpfqufwnf; oufwrf;

wdk;cGifh ig;ESpf ESpfBudrfjzifh oufwrf;wdk;jrifhay;Edkifonf/

( i ) &if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfESHolu

trSefvdktyfonfh ajriSm;&rf;cGifhumv odkYr[kwf

ajrtoHk;jyKcGif humvudk &if;ES D; jr KyfES HrIvkyfief;

trsdK;tpm;ESifh &if;ESD;jrKyfESHrIyrmPtay:rlwnfNyD;

pdppfcGifhjyKEdkifonf/

36/ A[kdtzGJ Uu cGifhjyKxm;onfhajray:wGif vlaetdrfajcrsm;?

taqmufttHkrsm;? v,f,mO,smOfNcHajrrsm;? oD;yifpm;yifrsm;?

pdkufcif;rsm;ponfwdkYudk ajymif;a&TU&Sif;vif;ay;&ef&Sdygu ,if;

wdkUtm; ajymif ;a&TUae&mcsxm;jcif;ESifh avsmfaMu;ay;jcif;wdkUtwGuf

ukefusp&dwfrsm;uk d &if;ESD;wnfaqmufol odk Ur[kwf &if;ESD;jrKyfESH

olu uscH&rnf/ xdk Yjyif ajymif;a&TU&olrsm;twGuf rlvtqifhtwef;xuf redrfhusap&efESifh ,if;wdkU\ tajccHvdktyfcsufrsm;

jynhfpHkap&efaqmif&Gufay;&rnf/ oufqkdif&m pDrHcefYcGJrIaumfrwD

onf tqdkyg vkyfief;rsm; tqifajyacsmarGUapa&;twGuf vdktyf

ovdk ndEIdif;aqmif&Gufay;rnf/

33 33

34


38/49

37. The developer or investor:

(a) shall use the land which he is entitled to lease

or use in accordance with the prescribed terms

and conditions;

(b) may, in accordance with the existing Law, rent,

mortgage or sell the land and building toanother person for investment business within

the term granted to operate in accord with the

stipulations. If he sells, he shall comply with

the stipulations under sub-section (a) of

section 19 ;

(c) shall not modify or alter, without permission,

the topography or the contour of the land for

which he obtained lease or land use;

(d) shall report immediately to the Management

Committee if natural mineral resources or

antiques not relating to the permitted enterprise

and which are not included in the original

agreement are found above or under the land

37/ &if;ESD;wnfaqmufol odkUr[kwf &if;ESD;jrKyfESHolonf-

(u) rdrdiSm;&rf;cGifh odkYr[kwf toHk;jyKcGifh&SdaomajrudkowfrSwfxm;aom pnf;urf;csufrsm;ESif htnD

toHk;jyK&rnf/

( c ) vkyfief;vkyfudkifcGifhjyKxm;onfh ajrESifhtaqmufttHk

rsm;udk cGifhjyKcsufjzifhvkyfudkifonfh umvtwGif;

owfrSwfcsufrsm;ESifhtnD &if;ESD;jrKyfES HrIvkyfief;twGuf tjcm;yk*d KvfwpfOD;OD;tm;iSm;&rf;jcif;?

aygifESHjcif; odkYr[kwf a&mif;csjcif;udk wnfqJOya'

ESifhtnD aqmif&GufEdkifonf/ a&mif;csjcif;jyKvSsif

yk'fr 19? yk'frcG J(u)yg owfrSwfcsufESif htnD

vkdufemaqmif&Guf&rnf/(* ) rdrdiSm;&rf;cGif h odkYr[kwf toHk;jyKcGifh&&S daom ajr\

obm0ajrrsufESmoGifjyif odkUr[kwf ajrtedrfhtjrifh

taetxm;udk cGifhjyKcsufr&SdbJ jyKjyifajymif;vJjcif;

rjyK&/

(C) rdrdiSm;&rf;cGifh odkYr[kwf toHk;jyKcGifh&&Sdaom ajr\ajray:ajratmuf cGi f h jyKonf h vky fief;E Si f h

roufqdkifonfh rlvpmcsKyfwGif ryg0ifaom obm0

o,HZmwwGif;xGuf ypnf;udkjzpfap? a&S;a[mif;0wK

ypnf;udkjzpfap awGU&SdvQif pDrHcefYcGJrIaumfrwDodkY

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39/49

which he is entitled to lease or use. If the

Management Committee permits, he may

continue to operate on such land. If not, he

shall shift to the substituted area;

(e) Intend to operate affectively the permitted

enterprises on the land permitted to lease or

use. As such the enterprise contained in the

agreement shall be completed within the

prescribed term in the original agreement or

up to two years from the day of permission to

operate. If not completed, the permission shall

be revoked. The said land shall be returned

back and the buildings on this Land shall beremoved.

Chapter VIII

Banks and Finance Management and Insurance

Business38. The businesses which are operated in foreign currency

in the Special Economic Zone shall have the right to open

foreign account with any bank and carry out the matters of

receipt and payment in foreign currency in accord with the

stipulations.

csufcsif;taMumif;Mum;&rnf/ pDrHcefUcGJrIaumfrwDu

cGifhjyKvQif ,if;ajray: qufvufvkyfudkifEdkifonf/cGifhjyKcsufr&&SdvQif tpm;xdk;pDpOfay;onfh ae&modkY

ajymif;a&TUaqmif&Guf&rnf/

(i ) iSm;&rf;cGifh odkYr[kwf toHk;jyKcGif h &&Sdaom ajrwGif

cGifhjyKonfh vkyfief;rsm;udk trSefwu,f tusdK;&SdpGm

aqmif&Gufapa&;udk &nf&G,fonf/ odkYjzpfvkyfief;vkyfudkif&ef cGifhjyKcsuf&&Sdonfh aeY&ufrS ESpfESpftxd

jzpfap? rlvpmcsKyfyg umvtwGif;jzpfap pmcsKyfyg

vkyfief;udk tNyD;aqmif&Guf&rnf/ NyD;pD;jcif; r&SdvQif

cGifhjyKcsufudkkyfodrf;jcif; cH&rnf htjyif ,if;ajrudk

jyefvnftyfESHNyD; ajray:&SdtaqmufttHkrsm;udkvnf;z,f&Sm;ay;&rnf/


bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;

38/ txl;pD;yGm;a&;ZkefwGif EdkifiHjcm;aiGjzifh aqmif&Gufaomvkyfief;rsm;onf jrefrmEdkifiHtwGif;&Sd EdkifiHjcm;bPfvkyfief;

vkyfudkifcGifh&Sdonfh bPfwpfckckwGif EkdifiHjcm;aiGpm&if; zGifhvSpfcGifh

&SdNyD; EdkifiHjcm;aiGjzifh &aiG? ay;aiG udp&yfrsm;udk owfrSwfcsufrsm;ESifh

tnD aqmif&GufcGifh&Sdonf/

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39. The investor is entitled to:

(a) evaluate in the currency determined by the

Central Body and pay in accord with the

stipulations within the period of production of

goods and operation of businesses;

(b) exchange and transmit their own foreign

currency within the Special Economic Zoneor abroad.

40. Foreign insurance companies and joint insurance

companies have the right to operate their agency offices and

insurance business within the Special Economic Zone in

accord with the stipulations.

Chapter IX

Management and Inspection of Commodities by

Customs Department

41. The export processing zone and sub-trade zone withinthe Special Economic Zone in which zones of different nature

of works are combined:

(a) enterprises concerned with the Customs

Department shall operate under the

supervision of the said department;

39/ &if;ESD;jrKyfESHoltm;-

(u) ukefypnf;rsm; xkwfvkyfjcif; odkYr[kwf vkyfief;rsm;vkyfudkifjcif;jyKonfh umvtwGif; owfrSwfcsufrsm;

ESifhtnD A[dktzGJUu owfrSwfonfh aiGaMu;jzifh

wefzdk;owfrSwfcGifhESifh ay;acscGifhjyKEdkifonf/

(c) rdrdwd k Y\ Ed kifiH jcm;oH k;aiGud k txl;pD;yGm;a&;Zkef

twGif;jzpfap? jynfyodkYjzpfap owfrSwfcsufrsm;ESifhtnD vJvS,fcGifhESifh vTJajymif;cGifhjyKEdkifonf/

40/ EdkifiHjcm; tmrcHukrPDrsm;ESifh zufpyftmrcHukrPDrsm;

onf txl;pD;yGm;a&;ZkeftwGif; ,if;wdkY\udk,fpm;vS,fHk;rsm;ESifh

tmrcHvkyfief;rsm;udk owfrSwffcsufrsm;ESifhtnD vkyfudkifcGifh&Sdonf/


taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;

ppfaq;jcif;ppfaq;jcif;ppfaq;jcif;ppfaq;jcif;ppfaq;jcif;

41/ vkyfief;obm0 rwlnDaom ZkeftrsdK;rsdK; aygif;pyfxm;onfhtxl;pD;yGm;a&;ZkeftwGif;&Sd ydkYukefypnf; xkwfvkyfrIZkefESifh wpfqifhcH

ukefoG,frIZkeffwdkYonf-

(u) taumufcGefOD;pD;XmeESifh oufqkdifaom vkyfief;

rsm;udk ,if;Xme\ BuD;MuyfrIjzifh aqmif&Guf&rnf/

36 36

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41/49

(b) shall, in respect of goods, transport vehicles

and machineries and personal utilities, enteringinto or taking out of the Special Economic

Zone, comply with this Law and existing

Custom Law and Rules;

(c) are entitled to commence the operation of

business, with the approval of the Management

Committee, in accord with the stipulation if

the responsible personnel of the Customs

Department inspect and approve for security.

42. The Customs Department, in respect of investmententerprise in export processing zone and sub-trade zone:

(a) may allow the investor to carryout importing

raw materials and instruments, production of

goods and exporting to local and foreign

countries in accord with the stipulations;

(b) shall not allow retail and wholesale sale,

general trading and exhibition of goods not

related to goods production enterprise in the

export processing zone.

( c ) tqkdyg Zkefrsm;twGif;odkY oGif;,lvmrnfh odkYr[kwf

ZkefjyifyodkY xkwf,loGm;rnfh ukefypnf;rsm;? o,f,lyd k Yaqmifa&; ,mOf,E&m;rsm;? ud k,fyd kiftoHk;taqmifypnf;rsm;ESif h pyfvsOf; Oya'ESif hwnfqJtaumufcGef Oya'? enf;Oya'rsm;t&vkdufemaqmif&Guf&rnf/

( * ) taumufcGefOD;pD;XmerS wm0ef&Sdolrsm;u ,if;Zkefrsm;tm; ppfaq;NyD; vHkjcHKrI&SdaMumif; twnfjyKvQifpDrHcefYcGJrIaumfrwD\ cGifhjyKcsufjzifh owfrSwfcsufrsm;ESifhtnDvkyfief;rsm; pwifaqmif&GufcGifh&Sdonf/

42/ taumufcGefOD;pD;Xmeonf ydkYukefypnf;xkwfvkyfrIZkefESifh

wpfqifhcHukefoG,frIZkefrsm;wGif &if;ESD;jrKyfESHaom vkyfief;ESifhpyfvsOf;onfh-

(u) ukefMurf;ypnf;ESifh ypnf;ud&d,mrsm; wifoGif;jcif;?ukefypnf;rsm; xkwfvkyfjcif;ESif h jynfwGif;jynfyodkYwifydkYjcif;wdkYudk owfrSwfcsufrsm;ESifhtnD &if;ESD;jrKyfESHoltm; aqmif&GufcGifhjyKEdkifonf/

(c) yd k Yukefypnf; xkwfvkyfrIZkeftwGif; ukefypnf;xkwfvkyfrIvkyfief;ESifh oufqdkifjcif;r&Sdaom vufvDvufum;a&mif;csjcif;? taxGaxGukefoG,fjcif;ESifh

ukefpnfjyyGJrsm; cif;usif;jyojcif;wdkYudk cGifhrjyK&/

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43. The Customs Department shall supervise to cause the

investors who operate business in export processing zoneand sub-trade zone to abide by this Law and existing Customs

Law and Rules in carrying out the following matters:

(a) transporting goods between foreign countries

and the said zones;

(b) transporting goods between the said zones and

other special economic zones;

(c) transporting goods within the said zones;

(d) entering into or leaving from such zones of

transporting vehicles and moving and

transporting personal utilities.

44. The investor within the export processing zone and

sub-trade zone in accord with the stipulations:

(a) may purchase directly from inside the country

necessary raw materials, supplementary

materials, parts and instruments, packaging

materials and semi- finished products for

production of export items;

43/ taumufcGefOD;pD;Xmeonf ydkYukefypnf; xkwfvkyfrIZkefESifh

wpfqifhcH ukefoG,frIZkefrsm;wGif vkyfudkifaom &if;ESD;jrKyfESHolrsm;uatmufygudp&yfrsm; aqmif&Guf&m Oya'ESif hwnfqJtaumufcGefOya'? enf;Oya'rsm;ESifhtnD aqmif&Gufap&efBuD;Muyf&rnf-

(u) Ed kifiH jcm;wd kif;jynfrsm;ESif h ,if;Zkefrsm;tMum;

ukefypnf;rsm; a&TUajymif;o,faqmifjcif;?(c) ,if;Zkefrsm;ESifh tjcm;txl;pD;yGm;a&;Zkeffrsm;tMum;

ukefypnf;rsm; a&TUajymif;o,faqmifjcif;?

(*) ,if;Zkefrsm;twGif; ukefypnf;rsm; a&TUajymif;o,faqmifjcif;?

(C) ,if;Zkefrsm;odkYjzpfap? ,if;Zkefrsm;twGif;rSjzpfapo,f,lydkYaqmifa&;,mOfrsm; 0ifxGufoGm;vmjcif; ESifhudk,fydkifoHk;ypnf;rsm; a&TUajymif;o,faqmifjcif;/

44/ &if;ESD;jrKyfESHolonf ydkYukefypnf;xkwfvkyfrIZkefESifh wpfqifhcH

ukefoG,frIZkeffrsm;twGif; owfrSwfcsufrsm;ESifhtnD-(u) ydkYukefypnf;rsm; xkwfvkyfa&;twGuf vdktyfaom

ukefMurf;ypnf;rsm;? t&ef ypnf;rsm;? tpdwftydkif;rsm;ESif h ud&d,mwefqmyvmrsm;? xkyfyd k;onhfypnf;rsm;ESifh wpf0ufwpfysuf xkwfukefypnf;rsm;udk

jynfwGif;rS wdkufdkuf 0,f,lEdkifonf/

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(b) shall cause the goods purchased directly under

sub- section (a) to be inspected by the CustomsDepartment and approval obtained there from.

45. The investor shall, in buying goods directly from local

market, buy from the seller who has completed in accord

with the procedures and the export item provisions.

46. In importing raw materials and equipments into export

processing zone and sub- trading zone to produce export item

or in finally exporting export items to abroad, if the investors

comply with the stipulation, the Customs Department shall

carry out one- stop declaration, one- stop document inspection

and one- stop goods inspection.

Chapter X

Quarantine Inspection and Confinement so as not to

spread Contagious Disease

47. The responsible person from the quarantine

Prevention Department:

(a) shall carry out Quarantine inspection and

confinement so as not to spread contagious

(c ) yk'frcG J(u)t& wdkufdkuf0,f,laom ypnf;rsm;udk

taumufcGefOD;pD;Xmeu ppfaq;NyD;twnfjyKcsuf&,l&rnf/

45/ &if;ESD;jrKyfESHolonf jynfwGif;rSukefypnf;rsm;udk wdkufdkuf0,f,l&mwGif jynfyydkYukefwifydkYrIqdkif&m jy|mef;csufrsm;? vkyfxHk;vkyfenf;rsm;ESifhtnD aqmif&GufNyD;onfh a&mif;csolxHrS 0,f,l

wifoGif;&rnf/46/ ydkYukefypnf; xkwfvkyfrIZkefESifh wpfqifhcH ukefoG,frIZkeffrsm;twGif;odkY ydkYukefypnf;xkwfvkyf&ef ukefMurf;ypnf;ESifh ypnf;ud&d,mrsm; wifoGif;&mwGif vnf;aumif;? ydkYukefypnf;rsm;udkjynfyodkY tNyD;tydkif wifydkY&mwGifvnf;aumif; &if;ESD;jrKyfESHolrsm;u

owfrSwfcsufrsm;ESifhtnD vkdufemaqmif&GufvQif taumufcGefOD;pD;Xmeonf wpfBudrfwnf; aMunmcGifhjyKjcif;? taxmuftxm;pm&Gufpmwrf;rsm;udk wpfBudrfwnf;ppfaq;jcif;ESifh ukefypnf;

rsm;udk wpfBudrfwnf; pdppfjcif;wdkYudk jyK&rnf/


ul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gjyef YyGm;rIr&Sdap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&S dap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&Sdap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&S dap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&S dap&ef oD;oeff Yxm;&S d jcif;

47/ ul;pufa&m*g umuG,fa&;XmerS wm0ef&Sdolonf-

(u) txl;pD;yGm;a&;ZkeftwGif;odkY wdkufdkufwifoGif;rnfh

odkYr[kwf txl;pD;yGm;a&;ZkefrS ZkefjyifyodkY wdkufdkuf

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disease in transporting goods, vehicles,

containers, animals and plants which are to be

directly imported to a Special Economic Zone

or transported from a Special Economic Zone

to outside, between the ports, air ports, railway

stations and Special Economic Zones;

(b) shall carry out Quarantine inspection and

confinement so as not to spread contagious

disease , as may be necessary, relating to export

import items or investment businesses within

the Special Economic Zone.

Chapter XI

Matters relating to Labour

48. The Management Committee, in the Special

Economic Zone:

(a) shall supervise the conclusion of employment

agreement in accordance with the stipulations;

(b) shall coordinate in determining the rights and

duties of the employer and employee or terms

and conditions relating to employment

contained in the employment agreement, not

o,f,ly d k Yaqmifrnf h yp nf;rsm; ? ,mOfrsm; ?

ukefaowmrsm;? wd&pmefrsm;ESifhtyifrsm;udk qdyfurf;?avqdyf? blwmHkESifh txl;pD;yGm;a&;ZkefwpfckESifh

wpfcktMum; ydkYaqmif&mwGif ul;pufa&m*g &Sdr&Sd

ppfaq;jcif;ESifh ul;pufa&m*g jyefYyGm;rIr&Sdap&ef

oD;oefYxm;&Sdjcif;wdkYudk jyKvkyf&rnf/

(c) yd k Yukef? oGif;ukefypnf;rsm;ESif hpyfvsOf;jzpfap?txl;pD;yGm;a&;ZkeftwGif; &if;ESD;jrKyfESHrI vkyfief;

rsm;ESifh pyfvsOf;jzpfap ul;pufa&m*g &Sdr&Sd ppfaq;

jcif;ESifh ul;pufa&m*g jyefYyGm;rIr&Sdap&ef oD;oefY

xm;&Sdjcif;wdkYudk vdktyfovdkaqmif&Guf&rnf/


tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;

48/ pDrHcefUcGJrIaumfrwDonf txl;pD;yGm;a&;ZkeftwGif; -

(u) tvkyfcefYxm;rIqdkif&m oabmwlnDcsuf pmcsKyfudk

owfrSwfcsufrsm;ESif htnD csKyfqdkapa&;twGuf

BuD;Muyf&rnf/

( c ) tvkyfcefYxm;a&; oabmwlpmcsKyfyg tvkyf&SifESifh

tvkyform;wdk Y\ tcGifhta&; ESifhwm0efrsm;udk

vnf;aumif;? tvkyftud kifqkdif&m pnf;urf;csuf

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to be less than the rights and duties contained

in the existing labour Laws and Rules including

minimum wages, bonus, leave, holiday, overtime

fees, compensation for dismissal and

workmens compensation resignation from

work, grant and rights;

(c) shall negotiate and mediate in the disputes

arising between the employer and employee,

technician or staff;

(d) shall inspect and supervise so as not to affect

or lose the rights and protection of theemployees, technicians and staff;

(e) may determine the minimum wages of

employee and staff.

49. If no settlement has been reached in the disputes

arising between the employer and employee, technician or

staff, in the Special Economic Zone although negotiation

and mediation were made by the Management Committee, it

shall accept the decision under the Trade Dispute Act of the

Union of Myanmar.

rsm;udk vnf;aumif; owfrSwf&m tenf;qHk;vkyfc

vpm? cGif h&uf? tvkyfydwf&uf? tcsdefyd kvkyfc?tvkyfxkwfepfemaMu;ESifh tvkyform;avsmfaMu;

ponfwdk Ytygt0if wnfqJtvkyform;qkdif&m

Oya'? enf;Oya'rsm;yg tcGifhta&;rsm; &&Sdapa&;

twGuf ndEIdif;aqmif&Gufay;&rnf/

(*) tvkyf&SifESifh tvkyform;? twwfynm&Sif odkYr[kwf

0efxrf;wdk YtMum; ay:aygufvmonfh tjiif;yGm;rI

rsm;udk aphpyfndEIdif;jcif;ESifh zsefajzjcif;jyK&rnf/

(C) tvkyform;? twwfynm&SifESif h 0efxrf;wdk Y\

tcGifhta&;ESifh &ydkifcGifhrsm; epfem qHk;IH;jcif;r&Sdap&efppfaq;jcif;ESifh BuD;Muyfjcif;jyKEdkifonf/

(i) tvkyform;ESifh 0efxrf;wdkY\ tenf;qHk;vkyfcudk

owfrSwfay;Edkifonf/

49/ txl;pD;yGm;a&;ZkefwGif tvkyf&SifESifhtvkyform;? twwfynm&Sif odkYr[kwf 0efxrf;wdkYtMum; ay:aygufvmonfh tjiif;yGm;rI

rsm;udk pDrHcefYcGJrIaumfrwDu aphpyfndEIdif;jcif;ESifh zsefajzjcif;

jyKaomfvnf; ajyvnfrIr&&S dvQif jrefrmEdkifiH\ 0gPdZy#dyurI

tufOya't& tqHk;tjzwfudk cH,l&rnf/

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50. The foreigners working in the Special Economic Zone

shall have the work permit issued by the Union of Myanmar.51. The investor:

(a) in employing ci tizen ski lled workers,

technicians and staff for expertise works, shall

employ at least 25 percent of citizens at the

expiry of the first five years, 50 percent at the

expiry of the second five years and 75 percent

at the expiry of the third five years from the

commencement year of the business;

(b) shall arrange and provide necessary trainingfor the improvement of the skill of the

employees and staff in appointing under sub -

section (a);

(c) shall employ citizens only at the works where

expertise is not required;

(d) shall carry out labour recruitment through the

Work and Labour Recruitment Office, local

labour recruitment agents or by own

arrangement;

50/ txl;pD;yGm;a&;ZkeftwGif; tvkyfvkyfudkifonfh EdkifiHjcm;om;rsm;onf jrefrmEdkifiHrSxkwfay;aom tvkyfvkyfcGifhvufrSwf&Sd&rnf/

51/ &if;ESD;jrKyfESHolonf -

(u) uRrf;usifrIqdkif&mvkyfief;rsm;twGuf EdkifiHom;uRrf;usifol tvkyform;rsm;? twwfynm&Sifrsm;ESifh0efxrf;rsm;udk cefYxm;&mwGif vkyfief;pwifonfhESpfrSyxr ig;ESpfukefqH k;onfhtcsdefwGif Ed kifiHom;

Documents

Myanmar Special Economic Zone Law