The employee's PIT document pack
This walk-through covers what a Myanmar tax resident should retain to support an annual PIT return and any subsequent IRD audit. Default: salaried employee, single, no dependant allowances claimed in the example. Brackets are from the Union Tax Law 2025-2026 (Section 5). Tax year: 1 April – 31 March. Documents must support every figure on the annual return — gross salary, reliefs, allowances, donations — and be available to IRD for at least 7 years.
Step 1 — Group documents by what they prove on the return
| Return line | Documents to retain |
|---|---|
| Identity / TIN | NRC (front + back) or passport, TIN certificate, registered address proof |
| Annual gross salary | Annual PAYE certificate from each employer for the tax year, monthly payslips |
| 20% basic personal relief | No separate document; calculated on gross |
| Spouse allowance (no working spouse) | Spouse NRC, marriage certificate, spouse's non-employment declaration |
| Child allowance (per child) | Child birth certificate, evidence of dependency / education |
| Parent allowance | Parent NRC, evidence of dependency |
| Donation deduction | Receipt from Ministry-approved organisation |
| Foreign income | Foreign payslips, foreign tax certificates, FX conversion at Central Bank rate |
| SSB contributions | Monthly SSB receipts (employer-issued) |
Step 2 — Apply the Union Tax Law 2025-2026 brackets with documentary support
| Annual taxable income | Marginal rate |
|---|---|
| 1L – 20L (MMK 0 – 2,000,000) | 0% |
| 20L – 100L (MMK 2,000,000 – 10,000,000) | 5% |
| 100L – 300L (MMK 10,000,000 – 30,000,000) | 10% |
| 300L – 500L (MMK 30,000,000 – 50,000,000) | 15% |
| 500L – 700L (MMK 50,000,000 – 70,000,000) | 20% |
| 700L & above (MMK 70,000,000+) | 25% |
Worked illustration — married employee with two children files annual return showing MMK 14,000,000 gross, 20% relief MMK 2,800,000, spouse allowance MMK 1,000,000, child allowance MMK 1,000,000 = taxable MMK 9,200,000 → PIT MMK 360,000. Required documents: marriage certificate, two birth certificates, PAYE certificate showing gross MMK 14M.
Step 3 — Convert to a personal annual filing routine
- April – March: file payslips monthly into a personal folder.
- After 31 March: request PAYE certificates from current and previous employers.
- By 30 June: assemble document pack and file the annual return.
- For 7 years: retain everything, paper or scanned PDFs.
What about SSB and the true net salary?
SSB documentation is also part of the employee's pack — monthly SSB receipts evidence the contributions and any benefit claims (sickness, maternity). SSB is 2% employee + 3% employer on the MMK 300,000/month wage base (max MMK 6,000/MMK 9,000 per month respectively); each year's contributions feed into eligibility for SSB-funded benefits.
Employer takeaway
Encourage employees to retain their PAYE certificate, payslips, NRC, dependant evidence, donation receipts, and foreign-income certificates for at least 7 years from the end of the relevant tax year. Issue PAYE certificates promptly after year-end so employees can file their annual personal return by 30 June. Flag mid-year leavers so they collect their certificate before departure.
Common variations to watch for
- Multi-employer year — collect PAYE certificate from each employer.
- Foreign-source income — retain foreign tax certificate for credit claim.
- Donation in kind — keep valuation evidence in addition to receipt.
- Lost PAYE certificate — request a duplicate from the employer.
- Digital records — IRD generally accepts scanned PDFs; keep originals for material items.
Common PIT mistakes to avoid
- Discarding payslips after one year — retention is 7 years.
- Missing dependant evidence for claimed allowances — IRD may disallow.
- Donations without approved-organisation receipts — disallowed. See donation deductions.
- Not filing because employer's PAYE is correct — annual return still required for residents. See filing forms.
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.