How do I file employer PIT withholding returns in Myanmar?
File employer PIT withholding (PAYE) with the Internal Revenue Department (IRD) by the 15th of the following month. Compute monthly PAYE per employee under the Union Tax Law 2025-2026 brackets, prepare the return with employee-by-employee detail, pay the consolidated PIT via authorised bank or e-payment in MMK, and submit at the township IRD office. Records ≥ 7 years.
What Myanmar requires: filing PIT withholding (PAYE) with IRD
The deadline is the 15th of the following month. Employers compute, pay, and report monthly PAYE for every employee under the Union Tax Law 2025-2026 brackets. Filing is at the township IRD office or via the e-filing portal where available.
Filing | Deadline | Form | Authority
| Filing | Deadline | Form | Authority |
|---|---|---|---|
| Monthly PAYE return | 15th of following month | PAYE return + employee schedule | IRD |
| Monthly PAYE remittance (payment) | 15th of following month | Bank challan / e-payment | IRD via authorised bank |
| Annual reconciliation | Within 3 months of FY-end (~30 June) | Annual return + employee schedule | IRD |
| Withholding certificate to employee | By 30 June | Employee certificate | Issued to employee |
Process — how to file PAYE
- Compute each employee's monthly PIT: apply the 20% basic relief (capped at MMK 10M annually) and dependent allowances, then UTL brackets.
- Aggregate across all employees in the company-level PAYE return.
- Pay the consolidated MMK amount at an IRD-authorised bank or via the e-payment portal.
- Submit the PAYE return + employee schedule at the township IRD office or via e-filing portal.
- Retain the IRD-stamped acknowledgement and bank challan for 7 years.
- Annually, reconcile YTD PAYE against per-employee UTL annual liability and file the annual return.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| Monthly PAYE return + employee schedule | 7 years | Income Tax Law |
| Bank challan / e-payment receipt | 7 years | Income Tax Law audit basis |
| IRD-stamped acknowledgement | 7 years | Income Tax Law |
| Annual reconciliation + withholding certificates | 7 years | Income Tax Law |
Employer takeaway
File PAYE with IRD by the 15th of the following month: compute per-employee PIT under UTL brackets, pay the consolidated MMK amount via authorised bank or e-payment, and submit the return + employee schedule at the township IRD office. Reconcile annually by 30 June. Late filing attracts interest + penalty per IRD circular under the Income Tax Law. Retain returns + receipts 7 years.
Penalties for non-compliance
- Late PAYE remittance — interest + penalty per IRD circular (Income Tax Law).
- Misstatement / under-disclosure — penalty up to 100% of shortfall.
- Failure to issue withholding certificates — administrative fine.
Common PAYE filing mistakes
- Filing the company-level total without an employee-by-employee schedule.
- Missing the 15th because monthly close runs past the 10th.
- Computing PAYE on a flat-rate basis instead of UTL marginal brackets.
- Using year-end FX for USD salaries — must be Central Bank rate per payment date (see USD salary conversion).
- See correcting a filed return.
- Income Tax Law (as amended) — PAYE filing
- Union Tax Law 2025-2026 — brackets
- IRD circular — filing procedure
Related questions
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