\u1014\u102d\u102f\u1004\u103a\u1004\u1036\u1010\u1000\u102c\u1019\u103e\u102c\u1010\u1031\u102c\u1037
Limited Liability Company (LLC)
S-corporation
C-corporation \u1006\u102d\u102f\u1015\u103c\u102e\u1038\u101b\u103e\u102d\u1010\u101a\u103a\u104b
C-corporation \u1000\u1010\u1031\u102c\u1037 shares
\u1021\u1019\u103b\u102c\u1038\u1015\u102b\u1015\u103c\u102e\u1038 double taxation \u1016\u103c\u1005\u103a\u1010\u101a\u103a\u104b
\u1021\u1019\u103c\u1010\u103a\u101b\u1010\u1031\u102c\u1037\u101c\u1032 \u1021\u1001\u103d\u1014\u103a\u1015\u1031\u1038\u101b\u101e\u101c\u102d\u102f
\u1021\u1019\u103c\u1010\u103a\u1000\u102d\u102f\u1001\u103d\u1032\u101d\u1031\u1010\u1031\u102c\u1037\u101c\u1032 \u1021\u1001\u103d\u1014\u103a\u1015\u1031\u1038\u101b\u1010\u101a\u103a\u104b
Share \u1010\u103d\u1031\u1000\u102d\u102f \u101c\u102d\u102f\u101e\u101c\u102d\u102f \u101b\u1031\u102c\u1004\u103a\u1038\u101d\u101a\u103a\u101c\u102d\u102f\u1037\u101b\u1010\u101a\u103a\u104b
LLC \u1000\u1010\u1031\u102c\u1037 \u1010\u1001\u102b\u1015\u1032 tax \u1015\u1031\u1038\u101b\u102f\u1036\u1015\u1032\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038
small business \u101c\u1031\u1038\u1010\u103d\u1031\u1021\u1010\u103d\u1000\u103a\u1016\u103c\u1005\u103a\u1010\u101a\u103a\u104b
Owner \u1010\u1005\u103a\u101a\u1031\u102c\u1000\u103a\u1010\u100a\u103a\u1038\u1006\u102d\u102f\u1010\u1031\u102c\u1037
\u101e\u1030\u1000\u1010\u1031\u102c\u1037 \u101e\u102e\u1038\u101e\u1014\u103a\u1037 tax return \u1019\u101c\u102d\u102f\u1018\u1030\u1038\u104b
\u1014\u1031\u102c\u1000\u103a S-corporation \u1000\u1010\u1031\u102c\u1037
shareholder \u1010\u103d\u1031\u101c\u1005\u102c\u101a\u1030\u101c\u102d\u102f\u1037\u101b\u1010\u101a\u103a\u104b
\u1000\u102d\u102f\u101a\u103a\u1037\u101d\u1004\u103a\u1004\u103d\u1031\u1011\u1032\u1000 tax \u1006\u1031\u102c\u1004\u103a\u1015\u103c\u102e\u1038
\u1021\u1019\u103c\u1010\u103a\u1004\u103d\u1031\u1011\u1032\u1000 tax \u1006\u1031\u102c\u1004\u103a\u101b\u101e\u101c\u102d\u102f
\u101c\u102d\u102f\u1021\u1015\u103a\u101b\u1004\u103a Bonus \u1021\u1014\u1031\u1014\u1032\u1037\u1015\u1031\u1038\u1015\u103c\u102e\u1038
\u1021\u1001\u103d\u1014\u103a\u1000\u102d\u102f \u1021\u1014\u100a\u103a\u1038\u1006\u102f\u1036\u1038\u1016\u103c\u1005\u103a\u1021\u1031\u102c\u1004\u103a\u101c\u102f\u1015\u103a\u1000\u103c\u1010\u101a\u103a\u104b
\u1025\u1015\u1019\u102c $100,000 \u101d\u1004\u103a\u101b\u1004\u103a
LLC \u1000 SE rate 15.3% \u1006\u102d\u102f\u1015\u102b\u1010\u1031\u102c\u1037
$15300 \u1006\u1031\u102c\u1004\u103a\u101b\u1015\u103c\u102e\u1038\u104a
S-Corp \u1000 $50000 \u1000\u102d\u102f shareholder \u101c\u1005\u102c\u101a\u1030\u1015\u103c\u102e\u1038
taxable income \u1000 $50000 \u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038
15.3% \u1016\u103c\u1005\u103a\u1010\u1032\u1037 $7650 \u1015\u1032\u1006\u1031\u102c\u1004\u103a\u101b\u1010\u101a\u103a\u104b
\u1012\u102b\u1006\u102d\u102f S-corporation \u101c\u102f\u1015\u103a\u1010\u1031\u102c\u1037\u1019\u101a\u103a\u101c\u102d\u102f\u1037
\u1005\u1025\u103a\u1038\u1005\u102c\u1038\u1005\u101b\u102c\u101b\u103e\u102d\u1000\u1031\u102c\u1004\u103a\u1038\u101b\u103e\u102d\u1019\u101a\u103a\u104b
\u1012\u102b\u1015\u1031\u1019\u101a\u103a\u1037 additional tax return \u1010\u103d\u1031\u1014\u1032\u1037
payroll processing \u1010\u103d\u1031\u101b\u103e\u102d\u1014\u102d\u102f\u1004\u103a\u1010\u1032\u1037\u1021\u1010\u103d\u1000\u103a
\u1021\u101b\u102c\u101b\u102c\u1000\u102d\u102f accountant \u1010\u103d\u1031\u1000
“it depends” \u101c\u102d\u102f\u1037 \u1021\u1000\u103c\u1036\u1015\u1031\u1038\u1000\u103c\u101c\u102d\u1019\u103a\u1037\u1019\u101a\u103a\u104b
\u1019\u103c\u1014\u103a\u1019\u102c\u1019\u103e\u102c\u1010\u1031\u102c\u1037
Private Company Limited by Shares.
Public Company Limited by Shares.
Company Limited by Guarantee.
Unlimited Company.
Business Association.
Public Company Limited by Shares
(under the Special Company Act 1950)
Private Company Limited by Shares
(under the Special Company Act 1950)
Overseas Corporation \u1006\u102d\u102f\u1015\u103c\u102e\u1038
13 October 1993 \u1000
\u1005\u1010\u1004\u103a\u1010\u1032\u1037 DICA
Directorate of Investment and Company Administration \u1019\u103e\u102c
registration \u101c\u102f\u1015\u103a\u1000\u103c\u1010\u101a\u103a\u104b
Myanmar Corporate Tax Rate \u1000 25% \u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038
Individual income tax \u1000 3 to 50% \u101b\u103e\u102d\u1010\u101a\u103a\u104b
\u1014\u102d\u102f\u1004\u103a\u1004\u1036\u1001\u103c\u102c\u1038\u101e\u102c\u1038\u1010\u1005\u103a\u101a\u1031\u102c\u1000\u103a\u1000
\u101b\u1000\u103a\u1015\u1031\u102b\u1004\u103a\u1038 183 \u1021\u1011\u1000\u103a\u1014\u1031\u101b\u1004\u103a taxable resident \u1016\u103c\u1005\u103a\u1015\u103c\u102e\u104b
\u1012\u102b\u1000\u1010\u1031\u102c\u1037 \u1019\u103c\u1014\u103a\u1019\u102c\u101b\u1032\u1037 personal income tax
0% for taxable income MMK 0 \u2013 2,000,000
5% for taxable income MMK 2,000,001 \u2013 5,000,000
10% for taxable income MMK 5,000,001 \u2013 10,000,000
15% for taxable income MMK 10,000,001 \u2013 20,000,000
20% for taxable income MMK 20,000,001 \u2013 30,000,000
25% for taxable income over MMK 30,000,000
Capital gain tax \u1000 \u101e\u102d\u1014\u103a\u1038 \u1041\u1040\u1040 \u1000\u103b\u1031\u102c\u103a\u101b\u1004\u103a 10%
Myanmar Companies Law 2017 (MCL) \u1021\u1031\u102c\u1000\u103a\u1019\u103e\u102c
Myanmar Investment Law \u1014\u1032\u1037
Special Economic Zone Law (SEZL) \u1021\u1031\u102c\u1000\u103a\u1000
\u1000\u102f\u1019\u1039\u1015\u100f\u102e\u1010\u103d\u1031\u1000 resident company \u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038
\u1015\u103c\u100a\u103a\u1010\u103d\u1004\u103a\u1038\u104a \u1015\u103c\u100a\u103a\u1015\u1019\u103e\u102c\u101b\u1010\u1032\u1037 \u1021\u101e\u102c\u1038\u1010\u1004\u103a\u1021\u1019\u103c\u1010\u103a\u1004\u103d\u1031\u101b\u1032\u1037
25% \u1000\u102d\u102f \u1021\u1001\u103d\u1014\u103a\u1006\u1031\u102c\u1004\u103a\u101b\u1019\u103e\u102c\u1016\u103c\u1005\u103a\u1010\u101a\u103a\u104b
\u1012\u102e \u1021\u101b\u103e\u102f\u1036\u1038\u1021\u1019\u103c\u1010\u103a\u1010\u103d\u1000\u103a\u1010\u1032\u1037\u1021\u1001\u102b\u101c\u1032
SME \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1010\u103d\u1031\u1021\u1014\u1031\u1014\u1032\u1037 \u1005\u1025\u103a\u1038\u1005\u102c\u1038\u101b\u1019\u100a\u103a\u1037\u1021\u1001\u103b\u1000\u103a\u1010\u103d\u1031\u101b\u103e\u102d\u1010\u101a\u103a\u104b
\u1025\u1015\u1019\u102c P\/L statement \u1000
Cost of Good Sold \u1000\u102d\u102f \u1018\u101a\u103a\u101c\u102d\u102f\u1010\u103d\u1000\u103a\u1019\u101c\u1032\u104b
Tax calculation \u101c\u102f\u1015\u103a\u101b\u1004\u103a
\u1014\u103e\u1005\u103a\u1005\u1000 Inventory \u1014\u1032\u1037
\u1011\u1015\u103a\u1016\u103c\u100a\u103a\u1037\u1010\u1032\u1037 Inventory \u1000\u102d\u102f\u1015\u1031\u102b\u1004\u103a\u1038
\u1000\u103b\u1014\u103a\u1010\u1032\u1037 Inventory \u1000\u102d\u102f\u1014\u103e\u102f\u1010\u103a
\u1012\u102b\u1006\u102d\u102f COGS \u101b\u1019\u101a\u103a\u104b
\u1014\u1031\u102c\u1000\u103a Full-time employee \u1001\u1014\u103a\u1037\u1019\u101c\u102c\u1038
Contract worker \u1001\u1014\u103a\u1037\u1019\u101c\u102c\u1038\u104b
Accounting \u1000\u102d\u102f Accrual Basis
\u1012\u102b\u1019\u103e \u1019\u101f\u102f\u1010\u103a Cash Basis Accounting \u101e\u103d\u102c\u1038\u1019\u103e\u102c\u101c\u102c\u1038\u104b
Cash basis \u1000 \u101b\u103e\u1004\u103a\u1038\u1010\u101a\u103a\u104b
\u1015\u102d\u102f\u1000\u103a\u1006\u1036\u101d\u1004\u103a\u101b\u1004\u103a \u101d\u1004\u103a\u1010\u101a\u103a\u104b
\u1011\u103d\u1000\u103a\u101b\u1004\u103a \u1011\u103d\u1000\u103a\u1010\u101a\u103a\u104b
\u1015\u102d\u102f\u1000\u103a\u1006\u1036\u101d\u1004\u103a\u1010\u102c sales.
Accrual \u1000\u1010\u1031\u102c\u1037 \u1004\u103d\u1031\u1019\u101d\u1004\u103a\u101c\u1031\u101d\u1004\u103a\u1010\u101a\u103a\u104b
earned \u1014\u1032\u1037 \u1004\u103d\u1031\u1011\u103d\u1000\u103a\u1010\u101a\u103a \u1014\u1031\u102c\u1000\u103a\u1015\u1031\u1038\u101b\u1019\u101a\u103a\u104b
\u1012\u102e incurred \u1000\u102d\u102f \u1011\u100a\u103a\u1037\u1010\u103d\u1000\u103a\u1010\u102c\u104b
\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u101c\u102f\u1015\u103a\u1010\u1032\u1037\u101e\u1030\u1021\u1014\u1031\u1014\u1032\u1037\u1000
Financial \u1014\u1032\u1037 Management accounting \u101c\u1031\u1038\u1000\u102d\u102f
\u1010\u102e\u1038\u1019\u102d\u1001\u1031\u102b\u1000\u103a\u1019\u102d\u1010\u1031\u102c\u1037 \u101b\u103e\u102d\u101b\u1019\u101a\u103a\u104b
Financial accounting \u1006\u102d\u102f\u1010\u102c
\u1019\u103e\u1010\u103a\u1010\u1019\u103a\u1038\u1010\u1004\u103a\u1015\u1031\u1038\u1010\u102c\u104b
Record \u101c\u102f\u1015\u103a\u1015\u1031\u1038\u1010\u102c\u104b
\u1018\u102c\u1010\u103d\u1031\u1000\u102d\u102f record \u101c\u102f\u1015\u103a\u101e\u101c\u1032\u1006\u102d\u102f
\u1021\u101b\u103e\u102f\u1036\u1038\u1021\u1019\u103c\u1010\u103a\u104a \u101c\u1000\u103a\u1000\u103b\u1014\u103a\u1005\u102c\u101b\u1004\u103a\u1038\u101b\u103e\u1004\u103a\u1038\u1010\u1019\u103a\u1038\u104a
\u101d\u1004\u103a\u1004\u103d\u1031 \u1011\u103d\u1000\u103a\u1004\u103d\u1031\u1005\u102c\u101b\u1004\u103a\u1038\u104b
Profit & Loss Statement
Balanced Sheet \u1014\u1032\u1037
Income Statement \u101c\u102d\u102f\u1037\u1001\u1031\u102b\u103a\u1010\u101a\u103a\u104b
Management Accounting \u1000\u1010\u1031\u102c\u1037
\u1012\u102e records \u1010\u103d\u1031\u1000\u102d\u102f \u1000\u103c\u100a\u103a\u1037\u1015\u103c\u102e\u1038
Budget \u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1010\u102c\u104a
\u1005\u103b\u1031\u1038\u101e\u1010\u103a\u1019\u103e\u1010\u103a\u1010\u102c\u104a
\u101b\u1004\u103a\u1038\u1014\u103e\u102e\u1038\u1019\u103c\u102f\u1015\u103a\u1014\u103e\u1036\u1019\u103e\u102f \u101c\u102f\u1015\u103a\u101e\u1004\u103a\u1037\u1019\u101c\u102f\u1015\u103a\u101e\u1004\u103a\u1037
Investment appraisal \u1000\u102d\u102f\u1000\u103c\u100a\u103a\u1037\u1010\u102c\u104b
\u1012\u102e\u101c\u102d\u102f \u101c\u102f\u1015\u103a\u1016\u102d\u102f\u1037 book-keeping \u101c\u102f\u1015\u103a
trial balance \u101c\u102f\u1015\u103a\u1010\u1032\u1037\u1021\u1001\u102b
Debit \/ Credit \u1011\u100a\u1037\u103a\u1010\u102c\u101c\u1031\u1038\u1010\u1031\u102c\u1037
SME \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u101b\u103e\u1004\u103a\u1021\u1014\u1031\u1014\u1032\u1037\u101e\u102d\u1011\u102c\u1038\u101b\u1004\u103a
\u1010\u1000\u101a\u103a\u1010\u1019\u103a\u1038 \u1021\u1001\u103d\u1014\u103a\u1021\u1001\u1010\u103d\u1031\u1014\u1032\u1037
\u1015\u1010\u103a\u101e\u1000\u103a\u101c\u102d\u102f\u1037 action \u101a\u1030\u101c\u102c\u1010\u1032\u1037\u1021\u1001\u102b
\u1014\u102c\u1038\u101c\u100a\u103a\u1011\u102c\u1038\u1010\u102c\u1015\u1031\u102b\u1037\u104b
Accountant \u1000 \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1014\u1032\u1037
\u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1015\u102d\u102f\u1004\u103a\u1006\u102d\u102f\u1004\u103a\u101e\u1030\u1000\u103c\u102c\u1038\u1000 \u1000\u103c\u102c\u1038\u1014\u1031\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038
Debit \u1019\u103e\u102c DEAL \u1011\u100a\u103a\u1037\u1010\u101a\u103a\u104b
DEAL \u1006\u102d\u102f\u1010\u102c Drawing, Expenses,
Assets, Losses \u1016\u103c\u1005\u103a\u103a\u1015\u103c\u102e\u1038
Credit \u1019\u103e\u102c CLIP \u1011\u100a\u103a\u1037\u1010\u101a\u103a\u104b
Capital, Liabilities, Income, Profits \u1016\u103c\u1005\u103a\u1010\u101a\u103a\u104b
The Little Big Small Business Book \u1016\u1010\u103a\u101b\u1004\u103a\u1038
\u1015\u103c\u100a\u103a\u1010\u103d\u1004\u103a\u1038 SME \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1010\u103d\u1031\u1014\u1032\u1037
\u101a\u103e\u1025\u103a\u1005\u1025\u103a\u1038\u1005\u102c\u1038\u1019\u102d\u101b\u1004\u103a\u1038 \u101b\u1031\u1038\u1016\u103c\u1005\u103a\u101e\u103d\u102c\u1038\u1010\u101a\u103a\u104b
Akyanpay
\u1000\u102d\u102f\u101a\u103a\u1019\u1015\u102b\u1015\u1032\u101c\u100a\u103a\u1015\u1010\u103a\u1010\u1032\u1037 \u101c\u102f\u1015\u103a\u1004\u1014\u103a\u1038\u1010\u103d\u1031 \u1010\u100a\u103a\u1006\u1031\u102c\u1000\u103a\u1015\u102b\u104b
#akyanpay<\/p>\n","protected":false},"excerpt":{"rendered":"
\u1014\u102d\u102f\u1004\u103a\u1004\u1036\u1010\u1000\u102c\u1019\u103e\u102c\u1010\u1031\u102c\u1037 Limited Liability Company (LLC)S-corporation C-corporation \u1006\u102d\u102f\u1015\u103c\u102e\u1038\u101b\u103e\u102d\u1010\u101a\u103a\u104b C-corporation \u1000\u1010\u1031\u102c\u1037 shares \u1021\u1019\u103b\u102c\u1038\u1015\u102b\u1015\u103c\u102e\u1038 double taxation \u1016\u103c\u1005\u103a\u1010\u101a\u103a\u104b\u1021\u1019\u103c\u1010\u103a\u101b\u1010\u1031\u102c\u1037\u101c\u1032 \u1021\u1001\u103d\u1014\u103a\u1015\u1031\u1038\u101b\u101e\u101c\u102d\u102f\u1021\u1019\u103c\u1010\u103a\u1000\u102d\u102f\u1001\u103d\u1032\u101d\u1031\u1010\u1031\u102c\u1037\u101c\u1032 \u1021\u1001\u103d\u1014\u103a\u1015\u1031\u1038\u101b\u1010\u101a\u103a\u104b Share \u1010\u103d\u1031\u1000\u102d\u102f \u101c\u102d\u102f\u101e\u101c\u102d\u102f \u101b\u1031\u102c\u1004\u103a\u1038\u101d\u101a\u103a\u101c\u102d\u102f\u1037\u101b\u1010\u101a\u103a\u104b LLC \u1000\u1010\u1031\u102c\u1037 \u1010\u1001\u102b\u1015\u1032 tax \u1015\u1031\u1038\u101b\u102f\u1036\u1015\u1032\u1016\u103c\u1005\u103a\u1015\u103c\u102e\u1038small business \u101c\u1031\u1038\u1010\u103d\u1031\u1021\u1010\u103d\u1000\u103a\u1016\u103c\u1005\u103a\u1010\u101a\u103a\u104bOwner \u1010\u1005\u103a\u101a\u1031\u102c\u1000\u103a\u1010\u100a\u103a\u1038\u1006\u102d\u102f\u1010\u1031\u102c\u1037\u101e\u1030\u1000\u1010\u1031\u102c\u1037 \u101e\u102e\u1038\u101e\u1014\u103a\u1037 tax return \u1019\u101c\u102d\u102f\u1018\u1030\u1038\u104b \u1014\u1031\u102c\u1000\u103a S-corporation \u1000\u1010\u1031\u102c\u1037 shareholder \u1010\u103d\u1031\u101c\u1005\u102c\u101a\u1030\u101c\u102d\u102f\u1037\u101b\u1010\u101a\u103a\u104b\u1000\u102d\u102f\u101a\u103a\u1037\u101d\u1004\u103a\u1004\u103d\u1031\u1011\u1032\u1000 tax \u1006\u1031\u102c\u1004\u103a\u1015\u103c\u102e\u1038\u1021\u1019\u103c\u1010\u103a\u1004\u103d\u1031\u1011\u1032\u1000 tax \u1006\u1031\u102c\u1004\u103a\u101b\u101e\u101c\u102d\u102f \u101c\u102d\u102f\u1021\u1015\u103a\u101b\u1004\u103a Bonus \u1021\u1014\u1031\u1014\u1032\u1037\u1015\u1031\u1038\u1015\u103c\u102e\u1038\u1021\u1001\u103d\u1014\u103a\u1000\u102d\u102f \u1021\u1014\u100a\u103a\u1038\u1006\u102f\u1036\u1038\u1016\u103c\u1005\u103a\u1021\u1031\u102c\u1004\u103a\u101c\u102f\u1015\u103a\u1000\u103c\u1010\u101a\u103a\u104b \u1025\u1015\u1019\u102c $100,000 \u101d\u1004\u103a\u101b\u1004\u103aLLC \u1000 SE rate 15.3% \u1006\u102d\u102f\u1015\u102b\u1010\u1031\u102c\u1037 $15300 \u1006\u1031\u102c\u1004\u103a\u101b\u1015\u103c\u102e\u1038\u104a 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