What is the IRD filing calendar for employers in Myanmar?
Myanmar employers file PIT withholding to the Internal Revenue Department (IRD) by the 15th of each following month and reconcile the annual PIT return within 3 months of the FY-end (typically by 30 June). New employees get a TIN at registration. Late filings incur interest and penalties under the Income Tax Law; payroll records must be kept ≥ 7 years.
What Myanmar requires: the IRD employer filing calendar
The Internal Revenue Department (IRD) administers personal income tax (PIT), commercial tax, and other taxes under the Income Tax Law and Union Tax Law. Employer obligations centre on monthly PIT withholding (PAYE), annual reconciliation, and TIN registration. The Myanmar tax year runs 1 April to 31 March.
Filing | Deadline | Form | Authority
| Filing | Deadline | Form | Authority |
|---|---|---|---|
| Monthly PIT withholding remittance | 15th of following month | PAYE return + challan | IRD |
| Annual PIT reconciliation | Within 3 months of FY-end (typically by 30 June) | Annual return | IRD |
| TIN registration (new employer) | On commencement of operations | TIN application | IRD |
| Employee TIN registration | Within reasonable time of joining | Employee TIN form | IRD |
| Commercial tax monthly return (where applicable) | 10th of following month | CT return | IRD |
| Annual income tax return (corporate) | Within 3 months of FY-end | Corporate return | IRD |
| Withholding tax on payments to non-residents | Within 7 days of payment | WHT return | IRD |
Process — how to file with IRD
- Compute monthly PAYE: apply UTL brackets and 20% relief; sum across all employees.
- Prepare the PAYE return with employee-by-employee detail.
- Pay the consolidated PIT amount to IRD via authorised bank or e-payment.
- Submit the return at the township IRD office or via the e-filing portal (where available).
- Retain the stamped acknowledgement and challan in payroll records.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| Payroll registers | 7 years | Income Tax Law audit period |
| PAYE returns + acknowledgements | 7 years | IRD audit basis |
| Employee TIN records | 7 years post-exit | IRD reconciliation |
| Annual reconciliation supporting docs | 7 years | Income Tax Law |
Employer takeaway
Remit monthly PAYE to IRD by the 15th of the following month and the annual PIT reconciliation by 30 June after each 31 March FY-end. Register every employer and employee for a TIN. Late filings incur interest plus penalty under the Income Tax Law (rate per current IRD circular). Retain payroll, returns, and supporting documentation for 7 years.
Penalties for non-compliance
- Late PIT remittance: interest + penalty per IRD circular (Income Tax Law).
- Late annual reconciliation: penalty per IRD circular.
- Failure to register for TIN: fine and inability to deduct PAYE legitimately.
- Misstatement: penalty up to 100% of tax shortfall in serious cases (Income Tax Law).
Common compliance mistakes
- Missing the 15th-of-month rule because monthly close runs late.
- Skipping the annual reconciliation when monthly PAYE was paid in full — reconciliation is still required.
- Forgetting to register new employees for TIN.
- Filing in MMK without proper FX evidence for USD-paid salaries — see USD salary conversion.
- See also forms employers file with IRD and how to file PIT withholding.
- Income Tax Law (as amended) — filing deadlines and penalties
- Union Tax Law 2025-2026 — annual PIT reconciliation
- QHRM Myanmar HR compliance calendar
Related questions
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