ရန်ကုန်မြို့တော်စည်ပင်သာယာရေးကော်မတီ၊ ရာပြတ်ဌာန မှ ပြည်သူသို့ပေးနေသောဝန်ဆောင်မှုများ

စည်ပင်သာယာရေး





Services rendered by the Assessors' Department, Yangon City Development Committee

Yangon City Development Committee
Assessors' Department
Must- know Fact Procedure About Property Tax Levy

 

Property Tax

1. Property Tax is tax which levy tax yearly, quarterly and monthly in percentage fixing on evaluate the assessment yearly upon unmovable Government, private and organization owned, or land and building and collect during Yangon City Development Committee boundary. This text contained general tax, Lighting tax, water tax , trash and sewage tax.

  • General Tax is a tax to incur the cost of construction, building and maintenance the public streets and roads, bridges, drainages, markets, parks, and playgrounds.
  • Lighting Tax is a tax to incur the cost of light the public streets and roads, and bridges that is levy.
  • Water Tax is a tax levied for the supplement of water by the Committee.
  • Waste and Sewage Tax is a tax, levied to incur for the collecting trash and sewage, disposing , damaging, cleaning the septic and cleaning the drainage to be well flowing water.

Property tax collecting for using land, building, and room to live only

2. In collecting the Property Tax, levy six months interval the general tax 8%, lighting tax 5% totaling 13% upon which committee fixed rate depend upon level of Townships, Kind of street and kind of building-wise with monthly price both land 3%, building 6% and levy with charges and bills and its collect by the E.O office ( formerly, it was levied and collected quarter but now it is hanged into once in every six month )

Required documents to levy the Property Tax

  • Origin/copy of NRC of Tax Payer
  • Origin/copy of tax payer's family list
  • Origin/copy of possession document of land and building, room
  • fixed form to levy the property tax ( to fill up at the Department )

Property Tax levying and collecting at Factory, Plant, Industrial Park, and Lubricant shop

3. In property tax levying and collecting on the three things fixed containing 3% of land, 6% of building, 6% of machine price that is fixed by Committee rate and upon which collecting once a financial year the 8% of general tax, 5% of lighting tax totaling 13%.

Required documents to levy the Property Tax

  • Form of levying property tax ( land/ building / kind of machine and its price) to fill up at the Department.
  • Origin/ copy of possession documents of land and building
  • Copy business license of Yangon City Development Committee
  • Copy of company, if it is company
  • Copy of form vi, xxvi
  • Origin / copy of contract, if rent the land and building

Property Tax levying and collecting at Hotel, Motel, Inn and Resting House

4. In collecting the property tax, sending the monthly profit and loss list of respective Hotel, Motel, Inn and Resting House rental rooms earning to Hotel and Tourism Ministry, remove the relief the following and levy the 6% evaluate the assessment on the net profit.

(1) Income tax 10%

(2) Trading business tax 10%

(3) Service charge 10%

(4) Rental fee (if rent, rental fee should be given to land or building owner)

(5) Bank service charge 4%

Required documents to levy the Property Tax

  • Origin/ copy of Hotel/tourism license
  • Origin/ copy of renting land (or) building contract
  • Origin /copy of documents expression possession of land and building if it's private
  • Origin/copy of business's NRC
  • Origin / copy of business's family list
  • Copy of contract with Bank for the Bank service charge to whom if the Foreigner investing
  • Monthly profit and loss figure

Property Tax levying and collecting at Apartment, Tower and Residence

5. It has levied that general tax 8%, lighting tax 5% totaling 13% and collecting after removal the land renting to the respective organ from the monthly earning and the following relief money and fixed the monthly evaluate the assessment on net profit if it is the Apartment, Tower and Residence where the foreigner invested.

(1) Income tax 10%

(2) Cost of renovation on resting money 25%

(3) Cost of General on resting money 25%

(4) Cost of service on resting money 20%

Required documents to levy the Property Tax

  • Copy of permit by Myanmar Investment Commission
  • Origin / copy of land / building rental contract
  • Origin / copy of Hotel/ tourism license
  • Monthly profit and loss figure

Property Tax levying and collecting at Plaza

6. It has levied that general tax 8%, lighting tax 5% totaling 13% and collecting after removal the land renting to respective organ from the monthly earning and the following relief money and fixed the monthly evaluate assessment on the net profit if it is the Plaza, cent per cent investment of foreigner.

(1) Income tax 10%

(2) Cost of renovation on resting money 25%

(3) Cost of general on resting money 25%

Required documents to levy the Property Tax

  • Copy of permit by Myanmar Investment Commission
  • Origin/copy of land/building rental contract
  • Origin/copy of income figure/contract of monthly renting room

Levying and collecting at land and building on which private business done

7. In collecting property tax, Department levied general tax 8%, lighting tax 5% totaling 13% fixed once a year after rate of land 3%, building 6% that was fixed by Committee both with evaluate assessment monthly depend on level of township , street and roads, and building wise.

Required documents to levy the Property Tax

  • Origin/copy of Yangon City Development Committee issued work license
  • Origin/copy of documents expression possession of land and building, and room
  • Origin/copy of NRC
  • Origin/copy of family list
  • Fixed form to levy the property tax( to fill up at Department )

Property Tax to levy at rental land and building, and room

8. In property tax collecting, it has fixed and evaluated the assessment that length of contract to the rental period general tax 8%, lighting tax 5% totaling 13% on the mutual agreement after removal of the following relief on the resting money, if it was rental from the respective Government/Organization or privately for implementing businesses or living at the land, building and room, if it was further rental from the original owner for renting the land, building and room, those the second rental person or party have levied that including the rent to the owner from the third rental person or parties during the levying period after removal of the following relief on the resting money.

(1) Income tax 10%

(2) Cost of renovation on the resting money 25%

(3) Cost of general on resting money 25%

Required documents to levy the Property Tax

  • Origin/copy of land/building/room rental contract (Original rental contract/Further rental contract)
  • Origin/copy of NRC
  • Faxed form to levy the property tax.(to fill up at the Department)
  • Origin/copy of bill if paid the tax paying.

Property Tax levying at Government and Organization owned land and building and room

9. In property tax collecting, it has annually fixed and evaluated the assessment which Committee made the rate,3% of land, 6% of building depend upon level of township, kind of street and building-wise upon which Department levied 8% of general tax, 5% of lighting tax, and sewage tax with ( low rate 6.5%, high rate 8.5% ) once a year in financial year.

Required documents to levy the Property Tax

  • Kind of building
  • Width of building
  • Performing the building ( if it is factory, the price of machine)
  • Area of land
  • Full address and location of building

Property Tax levy to Port Authority

10. Department levy and collecting the property tax to the Port Authority which was equal to 5% of tax total general collecting yearly during Yangon City Development Committee.



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