Following the enactment of the Tax Administration Law (TAL),
Myanmar's Ministry of Planning and Finance has issued
Notification No. 44/2024, which outlines directives and procedures
for addressing violations of tax law provisions. These procedures,
which came into force on June 13, 2024, primarily focus on three
key areas: tax evasion, impeding tax administration, and failure to
preserve secrecy.
The notification primarily aims to address tax evasion, impeding
tax administration, and failure to preserve secrecy, classifying
these offenses as either subject to arrest without warrant or not.
Notably, tax evasion is classified as an offense subject to arrest
without warrant, while impeding tax administration and failure to
preserve secrecy are not. The notification also prescribed the
forms for notifying taxpayers before taking any action.
