What Myanmar requires: the company tax compliance calendar
The Myanmar fiscal year runs 1 April to 31 March. The deadline structure combines monthly statutory filings (PIT, SSB, commercial tax) with event-driven WHT and an annual cycle (corporate income tax, PIT reconciliation, DICA filings).
Filing | Deadline | Form | Authority
| Filing | Deadline | Form | Authority |
|---|---|---|---|
| Monthly PIT withholding | 15th of following month | PAYE return | IRD |
| Monthly SSB contribution + return | 15th of following month | SSB monthly form | Township SSB office |
| Monthly commercial tax (where applicable) | 10th of following month | CT return | IRD |
| Withholding tax on non-resident payments | Within 7 days of payment | WHT return | IRD |
| Annual PIT reconciliation | Within 3 months of FY-end (~30 June) | Annual PIT return | IRD |
| Annual corporate income tax return | Within 3 months of FY-end | Corporate return | IRD |
| DICA annual return + audited accounts | Annually per DICA notification | Annual return | DICA |
| SSB annual summary | Annually | Annual return | SSB |
| Township labour office annual return | Annually | Workforce return | Township labour office |
Process — how to operate the calendar
- Maintain a master tax + HR calendar with monthly and annual deadlines.
- Run monthly close by the 10th to leave headroom for 15th filing.
- Track WHT triggers (any payment to a non-resident) — file within 7 days.
- FY-end (31 March) closes audit + prep for 30 June annual filings.
- Reconcile DICA + IRD + SSB + MoLES particulars annually.
Records and retention
| Record type | Retention duration | Reason |
|---|---|---|
| All IRD returns + receipts | 7 years | Income Tax Law |
| SSB returns + receipts | 7 years | Social Security Law 2012 |
| DICA filings | Life of company + 7 years | Companies Law 2017 |
| Audited accounts | 7 years | Companies Law / Income Tax Law |
| Township labour office returns | 7 years | ESDL 2013 |
Employer takeaway
Operate the Myanmar tax + HR calendar around two anchors: 15th of every month (PIT, SSB) and 30 June after FY-end (annual returns). Add WHT (within 7 days), monthly commercial tax (if applicable), and annual DICA filings. Late filing attracts interest + penalty under each underlying statute. Retain returns and supporting records 7 years (life of company + 7 for DICA filings).
Penalties for non-compliance
- Late PIT / SSB / CT — interest + penalty per relevant statute.
- Late annual corporate return — penalty + adverse audit position.
- Late DICA annual return — fine + struck-off risk.
- Late WHT on non-resident payments — recovery of tax + penalty.
Common calendar mistakes
- Treating PIT and corporate tax as one filing — they're separate returns.
- Missing WHT on non-resident payments because procurement filed first and finance found out late.
- FY-end audit running past 30 June and missing annual return deadlines.
- See IRD employer calendar and DICA's role.
We publish practical, legally-grounded HR guidance for Myanmar employers. Each piece is reviewed by our compliance team against current MLIP and Labor Law requirements.