Myanmar in Singapore

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စကၤာပူေရာက္ျမန္မာေတြ၊ဒါေရာသိၾကရဲံ့လား။မသိရင္ခုဖတ္လိုက္။သိျပီးရင္ ဘာဆက္လုပ္မလဲ blog ေပၚတက္ခဲ့

AGREEMENT BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE AND
THE GOVERNMENT OF THE UNION OF MYANMAR
FOR THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
Date of Conclusion: 23 February 1999.
Entry into Force: 30 March 2000.
Effective Date: 1 January 2001 (Singapore); 1 April 2001 (Myanmar).*
*Year of assessment beginning on or after 1 January 2002 (Singapore).
*Year of assessment beginning on or after 1 April 2002 (Myanmar).
The Government of the Republic of Singapore and the Government of the Union of Myanmar,
DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
HAVE AGREED AS FOLLOWS:
ARTICLE 1 - PERSONAL SCOPE
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
ARTICLE 2 - TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
3. The existing taxes to which the Agreement shall apply are:
(a) in the Union of Myanmar:
the Income Tax imposed under the Income Tax Law 1974 (Law No. 7 of 1974);
(hereinafter referred to as "Myanmar tax");
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(b) in Singapore:
the income tax;
(hereinafter referred to as "Singapore tax").
4. This Agreement shall also apply to any identical or substantially similar taxes on income which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
ARTICLE 3 - GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) the term "Myanmar" means the Union of Myanmar;
(b) the term "Singapore" means the Republic of Singapore;
(c) the terms "a Contracting State" and "the other Contracting State" mean Myanmar or Singapore as the context requires;
(d) the term "national" means:
(i) any individual possessing the nationality or citizenship of a Contracting State;
(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
(e) the term "person" includes an individual, a company, a body of persons or any other entity which is treated as a person for tax purposes;
(f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
(g) the term "company" means any body corporate or any other entity which is treated as a body corporate for tax purposes;
(h) the term "tax" means Myanmar tax or Singapore tax as the context requires;
(i) the term "competent authority" means:
(i) in the case of Myanmar, the Minister for Finance and Revenue or his authorised representative;
(ii) in the case of Singapore, the Minister for Finance or his authorised representative;
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(j) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(k) the term "fiscal year" means:
(i) in the case of Myanmar, the income year which starts on 1 April and ends on 31 March of the following year;
(ii) in the case of Singapore, the calendar year.
2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.
ARTICLE 4 - RESIDENT
1. For the purposes of this Agreement, the term "resident of the Contracting State" means any person who is a resident in a Contracting State for tax purposes of that Contracting State.
2. Where by reason of the provisions of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident of the State in which he has a permanent home available to him;
(b) if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
(c) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
(d) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
(e) if the status of resident cannot be determined according to sub-paragraphs (a) to (d), the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. If its place of effective management cannot be determined, the competent authorities of the Contracting States shall settle the question by mutual agreement.
ARTICLE 5 - PERMANENT ESTABLISHMENT
1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
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2. The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
(g) an installation, structure, drilling rig or ship used for the exploration or exploitation of natural resources but only if such exploration or exploitation is not preliminary or preparatory in nature.
3. The term "permanent establishment" likewise encompasses:
(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months;
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any 12-month period.
4. Notwithstanding the provisions of paragraphs 1, 2 and 3 of this Article, the term "permanent establishment" shall be deemed not to include:
(a) the use of facilities solely for the purpose of storage or display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of advertising, supply of information, scientific research or similar activities which have a preparatory or auxiliary character, for the enterprise.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in 4
respect of any activities which that person undertakes for the enterprise, if such a person has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise) shall not of itself constitute either company a permanent establishment of the other.
ARTICLE 6 - INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. However, for the purpose of this Agreement, the term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, minerals deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall also apply to income derived from the direct use, letting or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
ARTICLE 7 - BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is directly or indirectly attributable to that permanent establishment.
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2. Subject to the provisions of paragraph 3 of this Article, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of a certain reasonable percentage of the gross receipts of the enterprise or on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude such Contracting State from determining the profits to be taxed by any of such methods; the method adopted shall, however, be such that the result shall be in accordance with the principles laid down in this Article.
5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
6. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
8. For the purpose of paragraph 1, the term "directly or indirectly attributable to the permanent establishment" includes profits arising from transactions in which the permanent establishment has been involved and such profits shall be regarded as attributable to the permanent establishment to the extent appropriate to the part played by the permanent establishment in those transactions, even if those transactions are made or placed directly with the overseas head office of the enterprise rather than with the permanent establishment.
ARTICLE 8 - SHIPPING AND AIR TRANSPORT
1. Profits from the operation of aircraft in international traffic shall be taxable only in the Contracting State of which the enterprise operating the aircraft is a resident.
2. Profits from sources within a Contracting State derived by an enterprise of the other Contracting State from the operation of ships in international traffic may be taxed in the first-mentioned State, but the tax imposed shall be reduced by an amount equal to 50 per cent thereof.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
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4. For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall mean profits derived from the transportation by sea or air of passengers, mail, livestock or goods carried on by the owners or lessees or charterers of the ships or aircraft, including:
(a) profits from the sale of tickets for such transportation on behalf of other enterprises;
(b) income from the lease of ships or aircraft and the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers), where such lease or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic;
(c) interest from deposits with banks in a Contracting State where the funds for the deposits are from sums received in that State by an enterprise in connection with the operation of ships or aircraft in international traffic.
ARTICLE 9 - ASSOCIATED ENTERPRISES
1. Where:
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and where the competent authorities of the Contracting States agree, upon consultation, that all or part of the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Agreement.
ARTICLE 10 - DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividend is a resident but at present both Contracting States do not 7
impose tax on dividends in addition to the tax chargeable on the profits or income of a company.
3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4. When either or both Contracting States impose a tax on dividends in future, the tax so charged in the Contracting State of which the company paying the dividend is a resident shall not exceed:
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 25 per cent of the shares of the company paying the dividends;
(b) 10 per cent of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
5. In the event that either or both Contracting States impose a tax on dividends as referred to in paragraph 4, both Contracting States shall enter into negotiations within 1 year from the date of the imposition of such tax with the view to determine if changes to this Article and other relevant Articles are necessary.
6. Notwithstanding the provisions of paragraph 4, dividends paid by a company which is a resident of a Contracting State to the Government of the other Contracting State shall be exempt from tax in the first-mentioned State. The term "Government" shall have the same meaning as provided in paragraph 4 of Article 11.
7. The provisions of paragraph 4 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividend is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
8. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as dividends to which paragraph 4 applies are paid to a resident of that other State or insofar as the holding in respect of which the dividends to which paragraph 4 applies are paid is effectively connected with a permanent establishment or fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
ARTICLE 11 - INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
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2. However, such interest may also be taxed in the Contracting State in which it arises and according to the law of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed:
(a) 8 per cent of the gross amount of the interest if it is received by any bank or financial institution;
(b) 10 per cent of the gross amount of the interest in all other cases.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to the Government of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State.
4. For the purpose of paragraph 3, the term "Government":
(a) in the case of Myanmar means the Government of the Union of Myanmar and shall include:
(i) the Central Bank of Myanmar;
(ii) a statutory body or any institution wholly or mainly owned by the Government of Myanmar, as may be agreed from time to time between the competent authorities of the Contracting States;
(b) in the case of Singapore means the Government of Singapore, and shall include:
(i) the Monetary Authority of Singapore and the Board of Commissioners of Currency;
(ii) the Government of Singapore Investment Corporation Pte Ltd;
(iii) a statutory body or any institution wholly or mainly owned by the Government of Singapore, as may be agreed from time to time between the competent authorities of the Contracting States.
5. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
6. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such cases the provisions of Article 7 or Article 14, as the case may be, shall apply.
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7. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority, a statutory body or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
8. Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
ARTICLE 12 - ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that Contracting State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed:
(a) 10 per cent of the gross amount of the royalties in respect of payments of any kind received as a consideration for the use of, or the right to use, any patent, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience;
(b) 15 per cent of the gross amount of the royalties in all other cases.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films or films or tapes used for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 of this Article shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business n the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority, a statutory body or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by sch permanent establishment or fixed base, then such royalties shall
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be deemed to arise in the State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would be agreed upon between the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
ARTICLE 13 - CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting Party has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transport or movable property pertaining to the operation of such ships, aircraft or boats shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that State.
5. Gains from the alienation of shares of a company other than those mentioned in paragraph 4 may be taxed in the Contracting State of which the company is a resident but only if:
(a) the shares held or owned, directly or indirectly, by the alienator amount to at least 35 per cent of the entire share capital of such company at any time during the fiscal year in which the alienation takes place; and
(b) the total of the shares alienated by the alienator during the fiscal year in which the alienation takes place amounts to at least 20 per cent of the aggregate of his holding in the share capital of such company at the beginning of such fiscal year and any acquisition of the shares in that year.
6. The tax on the gains from the alienation of property referred to in paragraphs 1, 2, 4 and 5 shall not exceed 10 per cent of such gains.
7. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of which the alienator is a resident.
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8. Notwithstanding the provisions of the preceding paragraphs, gains derived by the Government of a Contracting State from the alienation of property referred to in paragraphs 1, 2, 4 and 5 shall be exempt from tax in the other Contracting State. The term "Government" shall have the same meaning as provided in paragraph 4 of Article 11.
ARTICLE 14 - INDEPENDENT PERSONAL SERVICES
1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
(a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State; or
(c) if the remuneration for his activities in the other Contracting State is paid by a resident of that Contracting State or is borne by a permanent establishment or a fixed base situated in that Contracting State and exceeds in the fiscal year US $12,000.
2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
ARTICLE 15 - DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; and
(b) the services are rendered for, or on behalf of, a person who is not a resident of the other State; and
(c) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
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(d) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
ARTICLE 16 - DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the Board of Directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
ARTICLE 17 - ARTISTES AND ATHLETES
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of or in connection with personal activities exercised by an entertainer or an athlete accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15 of this Agreement, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, income derived in respect of the activities referred to in paragraph 1 of this Article within the framework of any cultural or sports exchange programme agreed to by both Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.
ARTICLE 18 - PENSIONS
1. Subject to the provisions of paragraph 2 of Article 19, any pension or other similar remuneration paid to a resident of one of the Contracting States from a source in the other Contracting State in consideration of past employment or services in that other Contracting State and any annuity paid to such a resident from such a source may be taxed in that other State.
2. The term "annuity" means a stated sum payable periodically at stated times during the life of the annuitant or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
ARTICLE 19 - GOVERNMENT SERVICE
1.
(a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a statutory body thereof to an individual in
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respect of services rendered to that State or subdivision or local authority or statutory body thereof shall be taxable only in that State.
(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other Contracting State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
2.
(a) Any pension paid by, or out of funds created by a Contracting State or a political subdivision, a local authority or statutory body thereof to any individual in respect of services rendered to that State or subdivision or local authority or statutory body thereof shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with any business carried on for purposes of profit by a Contracting State or a political subdivision or a local authority or a statutory body thereof.
ARTICLE 20 - STUDENTS AND TRAINEES
1. Payments which a student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.
ARTICLE 21 - TEACHERS AND RESEARCHERS
1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from taxation in the first- mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
14
ARTICLE 22 - INCOME NOT EXPRESSLY MENTIONED
Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that State except that, if such income is derived from sources within the other Contracting State, it may also be taxed in that other State.
ARTICLE 23 - LIMITATION OF RELIEF
1. Where this Agreement provides (with or without other conditions) that income from sources in a Contracting State shall be exempt from tax, or taxed at a reduced rate in that Contracting State, and under the laws in force in the other Contracting State the said income is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the exemption or reduction of tax to be allowed under this Agreement in the first-mentioned Contracting State shall apply to so much of the income as is remitted to or received in that other Contracting State.
2. However, this limitation does not apply to income derived by the Government of a Contracting State or any person approved by the competent authority of that Contracting State for the purpose of this paragraph. The term "Government" shall have the same meaning as provided in paragraph 4 of Article 11.
ARTICLE 24 - ELIMINATION OF DOUBLE TAXATION(နွစ္ထပ္ကြမ္းအခြန္မေဆာင္ရေအာင္ဒီလိုလုပ္ၾကပါစုိ့။)
1. The laws in force in either of the Contracting States shall continue to govern the taxation of income in the respective Contracting States except where express provision to the contrary is made in this Agreement. Where income is subject to tax in both Contracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article.
2. In the case of Myanmar, Singapore tax payable in respect of income derived from Singapore shall be allowed as a credit against Myanmar tax payable in respect of that income. The credit shall not, however, exceed that part of the Myanmar tax, as computed before the credit is given which is appropriate to such item of income.
3. In the case of Singapore, subject to the laws of Singapore regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, Myanmar tax payable in respect of income derived from Myanmar shall be allowed as a credit against Singapore tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Myanmar to a resident of Singapore which is a company owning directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall take into account the Myanmar tax payable by that company on the portion of its profits out of which the dividend is paid. The credit shall not, however, exceed that part of the Singapore tax, as computed before the credit is given, which is appropriate to such item of income.
4. For the purposes of paragraph 2 of this Article, the term "Singapore tax payable" shall be deemed to include the amount of Singapore tax which would have been paid if the Singapore tax had not been exempted or levied at a reduced rate in accordance with the special incentive laws designed to promote economic development in Singapore insofar as they were in force on, and have not been modified since, the date of signature of this Agreement, or have been modified only in minor respects so as not to affect their general 15
character, or in accordance with any other provision which may subsequently be introduced and which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter, or has been modified only in minor respects so as not to affect its general character.
5. For the purposes of paragraph 3 of this Article, the term "Myanmar tax payable" shall be deemed to include the amount of Myanmar tax which would have been paid if the Myanmar tax had not been exempted or levied at a reduced rate in accordance with the special incentive laws designed to promote economic development in Myanmar insofar as they were in force on, and have not been modified since, the date of signature of this Agreement, or have been modified only in minor respects so as not to affect their general character, or in accordance with any other provision which may subsequently be introduced and which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter, or has been modified only in minor respects so as not to affect its general character.
ARTICLE 25 - NON-DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
3. Nothing in this Article shall be construed as obliging a Contracting State to grant to -
(a) residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents; or
(b) nationals of the other Contracting State those personal allowances, reliefs and reductions for tax purposes which it grants to tis own nationals who are not resident in that Contracting State or to such other persons as may be specified in the taxation laws of that Contracting State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5. Where a Contracting State grants tax incentives to its nationals designed to promote economic development in accordance with its national policy and criteria, it shall not be construed as discrimination under this Article.
6. In this Article, the term "taxation" means taxes which are the subject of this Agreement.
16
ARTICLE 26 - MUTUAL AGREEMENT PROCEDURE
1. Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, notwithstanding the remedies provided by the domestic taxation laws of those States, present his case to the competent authority of the Contracting State of which he is a resident. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the avoidance of double taxation in cases not provided for in this Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 1, 2 and 3 of this Article. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.
ARTICLE 27 - EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic taxation laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. Any information so exchanged by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic taxation laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes.
2. In no case shall the provisions of paragraph 1 of this Article be construed so as to impose on the competent authority of a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
(c) to supply information which would disclose any business or official secret or trade process, or information, the disclosure of which would be contrary to public policy.
17
ARTICLE 28 - DIPLOMATIC AGENTS AND CONSULAR OFFICERS
Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
ARTICLE 29 - ENTRY INTO FORCE
This Agreement shall come into force on the date when the last of all such things shall have been done in Myanmar and Singapore as are necessary to give the Agreement the force of law in Myanmar and Singapore respectively, and shall thereupon have effect:
(a) in Myanmar:
(i) in respect of taxes withheld at source, to the income derived on or after the first day of April in the fiscal year following the fiscal year in which this Agreement enters into force;
(ii) in respect of other taxes on income, to taxes chargeable for any year of assessment beginning on or after the first day of April of the second fiscal year following the fiscal year in which this Agreement enters into force and the subsequent years of assessment;
(b) in Singapore:
in respect of the taxes on income for any year of assessment beginning on or after the first day of January in the second calendar year following the year in which the Agreement enters into force.
ARTICLE 30 - TERMINATION
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement at any time after five years from the date on which the Agreement enters into force, by giving notice of termination through diplomatic channels at least six months before the end of any calendar year. In such event, the Agreement shall cease to have effect:
(a) in Myanmar:
(i) in respect of taxes withheld at source, to income derived on or after the first day of April in the fiscal year following the fiscal year in which the notice is given;
(ii) in respect of other taxes on income, to taxes chargeable for any year of assessment beginning on or after the first day of April of the second fiscal year following the fiscal year in which the notice is given;
(b) in Singapore:
in respect of the taxes on income for any year of assessment beginning on or after the first day of January in the second calendar year following the year in which the notice is given.
18
IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement.
DONE in duplicate at Yangon this 23rd day of February 1999, in the English language.
For the Government of the
Republic of Singapore
For the Government of the
Union of Myanmar
LIM HNG KIANG
SECOND MINISTER FOR
FINANCE AND MINISTER FOR
NATIONAL DEVELOPMENT
KHIN MAUNG THEIN
MINISTER FOR FINANCE
AND REVENUE
19

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Comment by Khunlay on October 1, 2013 at 8:25pm

လူမစြမ္းေတာ့ နတ္မ တဲ့။

အိုင္ထဲက ေရျမင္းကို ကန္စြန္းရြက္ ပစ္ေကၽြးတယ္လို႕ သေဘာထားလိုက္ပါ။

တကယ္ပါ။ သူတို႕လည္း စားဝတ္ေနေရး အဆင္မေျပလို႕ျဖစ္မွာပါ။

တစ္ျခားလည္း လုပ္ကိုင္မစားတတ္လို႕ပါ။

ရိွပါေစေတာ့ေလ။ ၿပီးခဲ့တာလည္း ၿပီးခဲ့ပါၿပီ။

 

Comment by mg thi la on September 27, 2013 at 8:49pm

စကၤာပူသံရံုးကသူေတာင္းစားေတြရဲ့ဓါတ္ပံုနဲ႔ေန႐ပ္ေတြ
ငါ့ဆီပို႔ေပး ဒီကိစၥငါ႐ွင္းေပးမယ္

 

Comment by One Great Sai on September 2, 2010 at 7:44pm
အရင္နွစ္ေပါင္းမ်ားစြာထဲ က စီနီယာေတြ ေတာ္ေတာ္ကို ထဲထဲ ၀င္၀င္လုပ္ခဲ့ ၾကပါတယ္.. အခြန္မ်ားရံုး က အရာရွိေတြနဲ့လဲ စကားေၿပာ ခဲ့ၾကညၿပီးပါၿပီ..သက္ဆိုင္ရာ ေတြ ေတြကိုလဲ စာပို ့ၾကတယ္ ..သတင္းစာ ၇ွင္းလင္းပြဲလဲ လုပ္ခဲ့ၾကပါတယ္..
ရွဳတ္ေထြး လွတဲ့ အေၾကာင္း မ်ားစြာ ေၾကာင့္ ဆက္ၿပီး မလုပ္ႏိုင္ခဲ့ ၾကတာပါ..

In you care to search or google it, you would still see what had been done previously and up to what stages..
What can I only say it, the seniors found out about it long ago and did their very best to avoid paying double tax but to no avail.

အေၾကာင္းအရာသစ္ မဟုတ္ပါဘူး..အရင္လူေတြ အစြန္းကုန္ၾကိဳးစားခဲ့ၾက ပါတယ္..ေမ့လိုက္တာ အေကာင္းဆံုးပါ..
Comment by Myo Thant on August 22, 2010 at 11:34am
FYI....PAST FEW YEARS BACK, SOMEONE BEING INITIATED TO PERTAINED AGAINST DOUBLE TAXATION IN SG, BUT NOT SUCCESSFUL.
IF ANOTHER PERSON CAN DO MORE THIS TIME,PLEASE GO AHEAD,BCOZ I UNABLE TO DO IT.
WE ALL DON'T WANNA PAY ANYMORE $$$$.
Comment by အညာသူ on August 18, 2010 at 5:53pm
သိေနေတာ ့ေရာ ဘာမ်ားလုပ္ႏိုင္မွာမို ့လဲ။ တကယ္လုပ္ႏိုင္တဲ ့သူေတြ၇ွိရင္ အားေပးပါတယ္။ လုပ္ၾကပါ။ ၿမန္ၿမန္ေလးနဲ ့ ထိထိေရာက္ေရာက္လုပ္ၾကပါ။ ကၽြန္ေတာ္တို ့ကေတာ့ သိပ္ၿပီးမစြမ္းလို့ပါ။
Comment by min oo on August 16, 2010 at 10:21am
How can we do ?
Comment by HAN WIN AUNG on August 15, 2010 at 9:41pm
Ok, may I advise u something. Do not pay double tax anymore. When u go back to Myanmar, just print out this agreement and put in your passport. If immigration guy ask you tax, show him that agreement.
When you come back to Singapore, please let me know what he said. Ok lets do it.
Comment by ayeyarwaddy on August 15, 2010 at 3:35am
Thanks
Comment by Naynet Thar on August 14, 2010 at 11:35pm
Please see the attached photo for your reference

Comment by Naynet Thar on August 14, 2010 at 11:17pm
Yes, i did read also. I would like to request you one things. Please kindly translate to Myanmar and post it here and Facebook if you are really want to make it happen. So every Myanmar can understand and will come out a lot of opinion. I am willing to participate for that issue....

Click for more information !


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