On 18^th June 2018, the Ministry of Planning and Finance (“MOPF”) issued the Notification No. 47/2018 to replace the Notification No. 51/2017 on Types and Rates of Withholding Tax (“WHT”) effective from 1^st July 2018.  The new rates of the WHT are as follows:-

The minimum amount for deduction of the WHT has been changed to MMK1 million for the total payments within one year.  If the WHT has already been paid in Myanmar, a Certificate of Domicile of Non-Resident Foreigner can be obtained from the Tax Office to avoid double taxation in home country of the non-resident foreigner.