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  4. > Myanmar’s (Burma) Mining Fiscal Regime: H1 2016

Myanmar’s (Burma) Mining Fiscal Regime: H1 2016

  • March 2016
  • -
  • Global Data
  • -
  • 14 pages

Synopsis
Timetric’s Myanmar fiscal regime report outlines the governing bodies, laws, rights and obligations and tax-related information on four commodities: zinc, copper, gold and silver.

Summary
Timetric's fiscal regime report covers Myanmar, which has a history of mining gold, silver, amber gemstones and antimony. The Myanmar Mines Law was formed in 1994. All minerals found either on or under the soil are owned by the state.

Scope
The report outlines the governing bodies, laws, rights, obligations and key fiscal terms which includes royalty, corporate income tax, withholding tax, capital gains tax, loss carry forward, allowable area and dead rent.

Reasons To Buy
Gain an overview of Myanmar’s mining fiscal regime

Key Highlights
- The Ministry of Mines is responsible for mining in Myanmar.

- The Myanmar Mines Law, enacted on September 6, 1994, is the country’s main law in respect of mining.

- A prospecting permit holder must carry out prospecting operations for minerals relating to the permit within the prospecting area.

Table Of Contents

Myanmar’s (Burma) Mining Fiscal Regime: H1 2016
Table of Contents
1 Executive Summary
2 The Burmese Mining Industry - Governing Bodies
2.1 Ministry of Mines
3 The Burmese Mining Industry - Governing Law
3.1 Mines Law
4 The Burmese Mining Industry - Rights and Obligations
4.1 Prospecting Permit
4.1.1 Rights
4.1.2 Obligations
4.2 Exploration Permit
4.2.1 Rights
4.2.2 Obligations
4.3 Mineral Production Permit
4.3.1 Rights
4.3.2 Obligations
5 The Burmese Mining Industry - Key Fiscal Terms
5.1 Royalty
5.2 Corporate Income Tax
5.3 Capital Gains Tax
5.4 Loss Carry Forward
5.5 Withholding Tax
5.6 Dead Rent
5.7 Allowable Area
6 The Burmese Mining Industry - Future Development
7 Appendix
7.1 Abbreviations
7.2 Secondary Research
7.3 Primary Research
7.4 Contact Timetric
7.5 About Timetric
7.6 Timetric's Services
7.7 Disclaimer

List of Tables
Table 1: The Mining Industry in Myanmar - Key Taxes and Rates (%), 2016
Table 2: The Mining Industry in Myanmar - Royalty Rate (%), 2016
Table 3: The Mining Industry in Myanmar - Withholding Tax Rates (%) 2016
Table 4: The Mining Industry in Myanmar - Dead Rent (in million MMK, per km2 ), 2016
Table 5: The Mining Industry in Myanmar - Allowable Area (km2), 2016

List of Figures
Figure 1: The Mining Industry in Myanmar - Commodity Mines at Different Stages (Number of Mines), 2016

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