An Introduction to Doing Business in Myanmar 2012

7/29/2019 An Introduction to Doing Business in Myanmar 2012

1/28

Alrplrhtn Nsthjmksfgnot- Thx- Haaluotkoc ) Rhyrlmm rlucflut Hskh

Ho Kotrlduatklo tl

Dlkoc Juskonss

ko Gyhoghr

EnyGhrentKodkahtlrs

ThxKoanotkvns

KovnstgnotLpplrtuoktkns

@umy:28:

7/29/2019 An Introduction to Doing Business in Myanmar 2012

2/28

:' Ho Kotrlduatklo tl Gyhoghr

HmjnrtlYnttlrnttk

GhohckocRhrtonr

hmjnrtl/vnttlrnttkBdnzsfkrh/alg

Hjlut tfn Hutflr

HmjnrtlwhsjlrokoKthmyhodnduahtndkotfn^Ewfnrnfnspnotivnynhrsljthkokoc

hJhafnmlrDncrnnkoAfkonsn-NalolgkashodGhohcngnot&Durfhg+hodhoGJH

wktfspnakhmkzhtklokoAfkonsnmhw&Qthlrdsfkrn+/FnfhsjnnohrnskdnotkoAfkohlr

lvnr84ynhrshodspnheshodwrktnsunotGhodhrko-Kthmkho-NocmksfhodQphoksf/

Hmjnrtl`lkondDnzhoQfkrh)HsslakhtnshshonquktyphrtonrkoQnptngjnr8;;6/

IrlghnwsthmlahmirgkoQfnozfnotfnalgphoyfhsolwcrlwokotlhpho'

Hskhlrchokzhtklowktflvnr:22prlnssklohmshod8:lanskoAfkohpmusjrhoafns

koKodkh-Ykntohg-hodQkochplrn/Hmjnrtldkrnatmy lvnrsnnstfnlurlansko

Cuhocdlocprlvkoan&Cuhoczflu-Pflocsfho-QfnozfnohodFlocEloc+-ks

rnsploskjmnlrtfnirgslvnrhmmdnvnmlpgnotkoAfkoh-YkntohghodQkochplrn-

alotrkjutnsrncumhrmytltfnirgspujmksfkochrg-HskhJrkniocMtdhodksrnsploskjmn

lrtfntnafokahmndktkoclYkntohgJrknioc/Ko:229-tfnirgwhshpplkotndhs

tfnslmnAfkohgngjnrltfnMnhdkocNdcnKotnrohtklohmHmmkhoan&MNH+lcmljhm

haaluothotshodhudktlrs/MNHkstfn:odmhrcnstthxhodhaaluotkocphrtonrsfkp

wlrmd'wkdn/

HmjnrtlksaurrnotmytfnYkanAfhkrgholtfnNurlpnho^okloAfhgjnrl

AlggnrankoAfkohRnhrmZkvnrDnmthAfhptnrhtnrfhvkocalgpmntndfkstfrnn

ynhrsghodhtnhsAfhkrgho/^odnrfkstnourntfnAfhgjnrtrnjmndktsgngjnrsfkp

jhsnhodrnvnouns/Kotfnphst-Hmjnrtlhmslsnrvndlrlurynhrslotfnohtklohm

JlhrdlDkrnatlrsltfnAfkohKthmyAfhgjnrlAlggnranwktfrnsploskjkmktylr

QlutfAfkohhodfnksh lrgnrAfhkrgholtfnJrktksfAfhgjnrlAlggnran-

Cuhocdloc'QfnozfnoQujAfhgjnr/

Ko:288-fnwhshpplkotndKotnrohtklohmHdvkslrtltfnCuhoczfluClvnrognot

kornalcoktklotlfkseolwmndcnloIDKskotfnrncklohodfksalotkoulusfnmptl

ghentfnaktyhonvnojnttnrpmhanlrlrnkcokovnstgnots/

Hmjnrtlksnxpnrknoandkoalrplrhtnstruaturkoc-thxpmhookochodmnchmhod

ghohcngnotkssunshnatkoclrnkco'kovnstndnotnrprksnskoAfkoh-FlocEloc

hodYkntohghodsktslovhrklusGOAsjlhrdskoAfkohhodFlocEloc/

HmjnrtlfhsaloskstnotmyalotrkjutndtltfnirgsHskhJrkniocpujmksfkocflusn-

wfkafolwpujmksfnshvhrkntyldknrnottktmnskosnvnrhmmhocuhcns/Tfnsnkoamudn

AfkohJrknioc-KodkhJrknioc-YkntohgJrkniochod:plkot9jkmmklo/alg/HskhJrknioc

prlduansskxdknrnotglotfmyghchzkons-hodfhspujmksfndlvnr>2dknrnotjllesloghttnrsllrnkcodkrnatkovnstgnotmnchmhodthxkssuns/

Qkoan:226Hmjnrtlkshmslhonmnatndgngjnrl[RL&[luocRrnskdnotLrchokzhtklo+-

RZDAfhptnrkowfkaffnhatshsIkohoanAfhkr/

HmjnrtlsalggnotsrncumhrmyhppnhrkokotnrohtklohmpujmkahtklossuafhsTfn

IkohoakhmTkgns-TfnQlutfAfkohGlrokocRlst-KmQlmn:4Lrn-AfkohDhkmyhodhflst

lltfnrkotnrohtklohmmyrnalcokzndhswnmmhsmlahmpujmkahtklos/Fnltnodnmkvnrs

mnaturnshtuokvnrsktyhodghstnrsalursnskoprnstkcklusuokvnrsktknskoNurlpn/ILZ GLZN KOILZGHTKLO

Dnzho Qfkrh ) HsslakhtnshskhBdnzsfkrh/alg

www/dnzsfkrh/alg

7/29/2019 An Introduction to Doing Business in Myanmar 2012

3/28

Ho Kotrlduatklo tl Gyhoghr ' 1

Tfn mhod wfkaf tkgn ilrcltks olw lpno ilr juskonss

7/29/2019 An Introduction to Doing Business in Myanmar 2012

4/28

4' Ho Kotrlduatklo tl Gyhoghr

AlotnotsGyhoghrs rnanot nalolgka fkstlry /////////////////////// >

Nalolgy //////////////////////////////////////////////////////////////// 6

Cnlcrhpfkahm hod mlckstkahm hdvhothcn //////////////////// ;

Ohturhm rnslurans hod kgplrts li strhtncka cllds//88

Znhm nsthtn //////////////////////////////////////////////////////////// 8:

Qtlae ghrent ////////////////////////////////////////////////////////84

Koirhstruaturn /////////////////////////////////////////////////////// 8>

Aurrnoay ////////////////////////////////////////////////////////////// 89

H mlvn'fhtn rnmhtklosfkp wktf Afkoh ////////////////// 86

Mhjlr alst hod shmhrkns /////////////////////////////////////////8;

Ilrnkco dkrnat kovnstgnot ko tfn aluotry ////////////// :8

Ilrgs li kovnstgnot- thx koanotkvns hod rnstrkatklos //::

Kovnstgnot lpplrtuoktkns ///////////////////////////////////// :4

Sfht alumd cl wrloc< ////////////////////////////////////////:9

7/29/2019 An Introduction to Doing Business in Myanmar 2012

5/28

Ho Kotrlduatklo tl Gyhoghr ' >

Gyhoghrs rnanot nalolgka fkstlry

Gyhoghrksiohmmylpnokocktsdllrstltfnrnstltfnwlrmd/Hnwglotfshcl-

tfngkmkthry'mndclvnrognotpusfndplmktkahmhodnalolgkarnlrgs-httrhatkoctfn

httnotklolpltnotkhmkovnstlrswlrmdwkdn/Tfnaluotrywhsamlsndtltfnlutskdn

wlrmdhodkgplvnrksfndjyngjhrclnshodlrnkcoshoatklosuotkm:282-wfno

tfnprnskdnotltfnonw`uoth-Gr/QnkoTfnko-dnakdndtlautwktftfnphsthod

crhduhmmylpnotfnaluotrytllrnkcoahpkthmhodkovnstlrs/

Gyhoghrsglstrnanotnalolgkafkstlryfhsclontfrlucfhrlmmnralhstnrlfkcfs

hodmlws0durkoctfn8;>2s-GyhoghrwhshprlspnrlustrhdkocfujmkoekoctfnSnst

wktftfnrnstlHskhhodwhshokgplrthotstlplrghoykotnralotkonothmphssnocnr

hodahrclkcftsrlgNurlpnclkoclotlnmsnwfnrnkoHskhhodHustrhmhskh/

Ktsnalolgytllehdkvnhtnrtfngkmkthryalupko8;9:wfnotfnaluotrysjlrdnrs

wnrnmktnrhmmysnhmndhodktsnalolgkahodplmktkahmtknswktftfnlutskdnwlrmd

hjruptmysnvnrnd/Mlahmhodlrnkcoalgphoknswnrnohtklohmkzndko8;94hod-ko

tfnshgnynhr-studyltfnNocmksfmhocuhcnwhsahoanmmndrlgsafllmaurrkaumugshodhmmamhssns/

Htnrtwldnahdnslhanotrhmkzndhodalotrlmmndnalolgy-8;66jrlucfttfnirst

skcoslgkmdafhocnwktftfnhdlptklolhprkgktkvnghrent'lrknotndnalolgy/

Jntwnno8;66hod:221-Gyhoghruodnrwnotqukntjutsthjmnnalolgka

dnvnmlpgnothodktsnngndtfhttfnaluotrywlumdplsskjmyhmtnrktsnalolgytl

lmmlwkotfnlltstnpslonkcfjlrkocAfkohhodKodkh/

^olrtuohtnmy-tfhtdkdoltfhppno-hodtfngkmkthrymnhdclvnrognotlausnd

loprltnatkocktslwokotnrnstshodtflsnl ktssupplrtnrskotfnghkoohtklohm

kodustrkns-kgplskochfhrsfrnckgnhodqukaemynmkgkohtkochoysuspnatnd

dksskdnots/

H inw glotfs hcl- tfngkmkthry'mnd clvnrognot

pusfnd plmktkahm hodnalolgka rnilrgs- httrhatkoctfn httnotklo li pltnotkhmkovnstlrs wlrmdwkdn/

BDnzhoQfkrh

Qthy up tl dhtn lo juskonss trnods hod ltfnr

rncumhtlry hod mnchm updhtns harlss ngnrckoc Hskh/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

6/28

9' Ho Kotrlduatklo tl Gyhoghr

TfnnhrmyynhrsltfnHskhogkrhamnwnrnhgloctfndhrenst koGyhoghrsglst

rnanotnalolgkafkstlry-hsktkcolrndtfnmhwslnalolgkashodamlsndktsjlrdnrs

tltfnlutskdnwlrmd/Tfn^oktndQthtnshodNurlpnho^oklokgplsnd snvnrn

shoatklos-wfkafmnd tldrhghtka`ljmlss/Afkoh-flwnvnr-rnghkondGyhoghrs

rknodplurkocglonykotltfnaluotrytfrlucfktssnhraflrohturhmrnslurans

wfkmnnxphodkocktskounoankotfnrncklo/SfkmnktwhsljvklustfhtAfkoh

ghkothkondktslwohcnodh-glonywhslwkockotltfnaluotrywktfnwqunstklos

hsendhoduodnrlomylonalodktklo0tfhthmmprl`natsuodndjyAfkonsnglonyjnhsskcondlomytlAfkonsnalgphokns/

Rnrfhpsktwhstfnnhrljnalgkochgldnro'dhyalmloylAfkoh-lrghyjnkt

whstfnrnhmkzhtklotfhttfnaluotrywhsjnkocmntjnfkodhstfnrnstlQlutfnhst

Hskhtfrkvns-jutwfhtnvnrtfnrnhslo-Gyhoghrfhsolwdnakdndtfhtktkstkgntl

lpnoupktsnalolgytltfnrnstltfnwlrmd/Tfnthseolwmknskodnvnmlpkoch

aluotrywfnrnlvnr32pnranotltfnplpumhtkloaurrnotmymkvnskotfnaluotryskdn-

hquhrtnr&lrglrntfho8>gkmmklopnlpmn+mkvnjnmlwtfnplvnrtymkon-hodhmglst

twl'tfkrdsmkvnwktflutnmnatrkakty/

Sfhtwkmmfhppnokotfnuturnksuoamnhr-juttfnaurrnotprnskdnot-TfnkoQnko&wfl

alumdstnpdlwoko:28>+-kshohdvlahtnllpnokochodrnlrgkoctfnnalolgy-sl

ktsnngstfnrnksiohmmyhmkcfthttfnnodltfntuoonm/Hpphrnotmy-tfn93'ynhr'lmd

cnonrhmsrnmhtklosfkpwktfGhdhgnHuocQhoQuuEyk&ghekocfnhdmkonshrluodtfn

cmljnlrfnrglstrnanotplmktkahmsuaansslmmlwkoctwldnahdnslkgprkslognot

hodflusnhrrnst+ksrhtfnrclldhodtfnrnksclldafngkstrykopmhan-ckvkocus

rnhslotljnmknvntfhttfnaluotrywkmmoltrncrnssjhaetlwhrdsktslmdnalolgka

phttnros/Flwtlghohcntfnrnmhtklosfkpjntwnnotfngkmkthryhodltfnrphrtknswkmm

jnlphrhgluotkgplrthoanhodghoystugjmkocjmlaesstkmmmknhfnhd-koamudkoc

hohrtkamnkotfnalostktutklosthtkoctfhthtmnhst:>pnranotlphrmkhgnothrysnhts

gustjnhsskcondtltfngkmkthry/

Tfn jnhutkium Qfwndhclo Rhcldh ko [hoclo

7/29/2019 An Introduction to Doing Business in Myanmar 2012

7/28

Ho Kotrlduatklo tl Gyhoghr ' 3

Kospktnltfnplmktkahmstruccmns-tfkocssnngtljnafhockoclrtfnjnttnrko

Gyhoghr/Tfnglstrnanotplmktkahmnmnatklossflwustfhtnvnohgkmkthryrnckgn

ahooltkodnioktnmyskmnoankoarnhskocmymludnrarknslrdnglarhay/TfnOhtklohm

MnhcunlrDnglarhaylrOMDwlo41lutl44alotnstndsnhtsdurkoctfnnmnatklo

hodnvnotflucftfksrnprnsnotsmnsstfho82pnranotltfn994snhtskophrmkhgnot-

tfnwhytfksrnsumtwhshafknvndrnghkosrnghrehjmn/Tfntrunkgplrthoanltfn

wkokskotfnlursnhtstfhttfnOMDwlokoOhkRykThw'tfnhdgkokstrhtkvnhod

plmktkahmahpkthmlGyhoghrhodhstrlocflmdlgkmkthrytnafolarhts/

Holtfnrkgplrthothspnatltfnsnnmnatkloskstfhttfnyhppnhrtlfhvnjnno

pnrlrgndkohamnhohodtrhosphrnotghoonr-wktfluthoylonkmmkaktmysnaurkoc

vltns/Kotnrnstkocmy-koGyhoghr-wfkafksolthalgguokstaluotry-rnnprnssks

mnchmmyhaanptndhodanoslrsfkpksvkrtuhmmyolo'nxkstnot/

Tfnwkodslafhocnhrnjmlwkoc hodGhdhgnQuuEykwkmmfhvn tfrnnynhrs tl

prnphrnfnrphrtyhodfnrsnmlrhfkcfplsktklokotfnuturnclvnrognot/Tfn

aurrnotprnskdnotkssnttlmnhvnlanko:28>-jutwfntfnrtfnOMDksrnhdytlmnhd

tfnaluotryrnghkostljnsnno/FhvkocsnnoflwtfnrnstlHQNHOksdnvnmlpkoc-

nvnotfngkmkthryfhsrnhmkzndtfnyonndtlafhocntfnkrwhystljllsttfnnalolgy

hodlpnoGyhoghrtltfnrnstltfnwlrmd/

GhdhgnQuuEykhdvlahtnskotrlduakoctfnaluotrytltfnrumnlmhw-ghrent

rnlrgshoddnglarhay/Qfnpmhostlnvnotuhmmyhgnodtfnalostktutklohodfhs

hmrnhdyjrlucftkonxtnrohmkodustryhdvkslrstlnosurntfhtafhocntlwhrdshglrn

lpnonalolgyahothenpmhankotfnkggndkhtnuturn/

Ghdhgn Quu Eyk hdvlahtnskotrlduakoc tfn aluotrytl tfn rumn li mhw- ghrentrnilrgs hod dnglarhay/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

8/28

6' Ho Kotrlduatklo tl Gyhoghr

Tfn Nalolgkst Kotnmmkcnoan^okt rnanotmy hooluoand9 pnranot crlwtf ko :28:hod 9/1 pnranot ko :281-succnstkoc tfht tfn nalolgywkmm alotkoun tl lpno uphod tfn clvnrognot wkmm oltfkodnr suaf dnvnmlpgnot/

Nalolgy

TfnN^shoatklosloGyhoghrsnthohrgsngjhrclhodprlfkjktndjuskonssko

vhrklussnatlrshodwktfanrthkoalgphoknshodkodkvkduhms/LoHprkm:1ltfks

ynhr-tfnN^mktndtfnsntrhdnshoatklos-wktftfnnxanptkloltfnlonlohrgs

dnhmkocs-hodksolwnoalurhckocgngjnrsthtnstldljuskonsswktfGyhoghr

hodtlkovnstkotfnaluotry/

Tfn^oktndQthtnslmmlwndswktmywktfRrnskdnotLjhghshooluoangnotloGhy

83tfhttfnkovnstgnotjhowkmmjnrnmhxndhodtfhth^/Q/hgjhsshdlrtlGyhoghr

wkmmjnohgndlrtfnirsttkgnko::ynhrs/Flwnvnr-dnspktntfnhooluoangnot-^/Q/

irgshrnstkmmprlfkjktndrlgdlkocjuskonsswktfalgphoknshsslakhtndwktftfn

gkmkthry'mndrnckgn/Iurtfnrglrn-cnttkocGyhoghr'ghdnprlduatsdkrnatmykotltfn

^oktndQthtnswkmmstkmmjnvkrtuhmmykgplsskjmn&olttlgnotklornmhtndkotnrohtklohm

phygnotshodsnttmngnots+/

TfnHskhDnvnmlpgnotJhoeprl`natsGyhoghrwkmmcrlw9pnranottfksynhrhod

9/1pnranotko:281/TfnNalolgkstKotnmmkcnoan^oktrnktnrhtndtflsnougjnrskohrnanothooluoangnot-succnstkoctfhttfnnalolgywkmmalotkountllpnoup

hodtfnclvnrognotwkmmoltfkodnrsuafdnvnmlpgnot/

GyhoghrkshmrnhdyhSTLgngjnrhodwkmmfhvntfnHQNHOafhkrghosfkpko:284'

:28>-`ustlonynhrjnlrntfnaluotrysonxtnmnatklos/Tfkswkmmjnhglougnothm

afhoanlrGyhoghrtlprlvntl tfnrnstltfnwlrmdtfhtktks alggkttndtl

afhockoclrtfnjnttnr/

Nosurkoctfksfhppnoskoholrdnrmyhsfklokskotfnaluotrysjnstkotnrnst-ckvno

tfhtktonndskotnrohtklohmlrchokzhtklos-suafhstfnKGIhodtfnSlrmdJhoe-tl

algnkohodalotrkjutnprl`natiohoakoctlwhrdstfnaluotrysguaf'onndnd

korhstruaturndnvnmlpgnot/Rlsktkvnskcosnghohtkocrlgtfnaluotrywkmmhmsl

spurloprkvhtnlrnkcokovnstlrswflhrnaurklushjlutGyhoghrhodktspltnotkhm

hshohmtnrohtkvntlltfnrHskhoaluotrknswfnrnalstshrnrkskochodghoykodustrkhm

snatlrshrnsthrtkoctljnalgnuoprlithjmnlrlvnr'shturhtnd/

Tfnjkcqunstklokswfntfnrtfnclvnrognothmrnhdyfhshamnhrhodwnmmtflucft

lutghstnrpmholrtfnaluotryslvnrhmmdnvnmlpgnot/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

9/28

Ho Kotrlduatklo tl Gyhoghr ' ;

Cnlcrhpfkah m hod mlc ks t kah mhdvhothcn

GyhoghrrnprnsnotstfnsnalodmhrcnstmhodghsskoQlutfnhstHskhhodfhstfn42tf

mhrcnstplpumhtklokotfnwlrmd/Ktonkcfjlrsivnaluotrkns-KodkhhodJhocmhdnsf

kotfnOlrtfwnst-AfkohhodMhlskotfnOlrtfnhsthodTfhkmhodkotfnQlutf/Kts

cnlcrhpfkahmmlahtkloghenskttfnHQNHOmkoetlAfkohhodKodkh'tfntwlmhrcnst-

glstdyohgkahodglstrhpkdmydnvnmlpkocngnrckocghrentskotfnwlrmd/Tfks

algjkondwktftfnHQNHOjmlae-wfkafalothkoslvnr922gkmmklopnlpmn-gnhos

Gyhoghrwkmmfhvnhjlrdnrkocghrentlhmglst1jkmmklopnlpmn/Jnahusnltfks-

GyhoghrksmkenmytlalgpntnwktfYkntohghshprnnrrndhmtnrohtkvntlAfkohhod

Kodkh'jhsndghouhaturkocprlduanrs/Httfnglgnot-Afkohlnrstfnjnsthod

glstnaknotsuppmyafhkohmtnrohtkvnlrtrhdnrshodghouhaturnrswflrnmy

fnhvkmyloghss'ghrent-hst-hodnaknotsujalotrhatkochakmktknstflucfolt

tfnafnhpnst/Tfnprkanlnaknoayhodrnmkhjkmktyksfkcfhodkodustrknswflsn

mhjlralstshrnhskcokiahotalgplonotltfnlvnrhmmprlduatalstfhvntlmlle

nmsnwfnrn- suafhsAhgjldkh-Ykntohg-Jhocmhdnsf-hod Kodkhwfkaffhvnhmmjnnovkhjmnlptkloslrslgnynhrsolw/

Htnrkorhstruaturndnvnmlpgnotthenspmhan-Gyhoghrwkmmhmsljnhslmkdlptklolr

tflsnkoonndlkonxpnoskvnghouhaturkocsnrvkans/Iurtfnrglrn-wktfktsjlrdnrs

olwlpno-ktwkmmsnrvnhshglrnalovnoknottrhosplrthtklorlutnjntwnnoAfkoh

hodtfnGkddmnNhst-hmmlwkocclldstltrhvnmdkrnatmylvnrmhodrhtfnrtfhofhvkoc

tlakraugohvkchtntfnGhmhyskhoRnokosumhhodQkochplrn/

Gyhoghrhmslfhstfnpltnotkhmtljnalgnhghsskvnjhsnlrghouhaturkocnod'

prlduatstfhtrnqukrnrhwghtnrkhms-suafhstnxtkmnshodhjrkas-rlgnktfnrKodkhlr

Afkoh/Tfksksslgntfkoctfhtkshmrnhdyfhppnokoc-hmjnkththsghmmsahmn-koghoykodustrkhmphreshrluod[hoclo/

Gyhoghralumdhmslpmhyhokgplrthotrlmnkotfnuturnnalolgkadnvnmlpgnot

lTfhkmhod-wfkafksaurrnotmyGyhoghrsmhrcnsttrhdkocphrtonrhodhaaluotslr

42pnranotlTfhkmhodsnxplrts/Tfhkmhod-mkenglstHskhoaluotrkns-ksdnhmkocwktf

hsnrknslrkskocalsts/DksausskloshjlutTfhkjuskonssnsnvnotuhmmyrnmlahtkoctl

Gyhoghrfhvnhmrnhdyjnnothekocpmhan/Kohat-kolrdnrtlmlwnrslgnltfn

prlduatkloalstslmmlwkochrnanot42pnranotrhksnltfndhkmygkokgugwhcn

tl122jhft&hmglst^Q$82+-algphoknsfhvnolaflkanjuttlglvnkomhodlrtl

mnssnxpnoskvnaluotrkns/Alstprnssurnsalgjkondwktfhplsskjmnsflrthcnl

mhjlrnrs-sflumdtfnfuodrndsltflushodslkggkcrhotsrlgGyhoghrdnakdn

tlrnturoflgn-wkmmmkenmyfhvnhonchtkvnkgphatloprlgkonotTfhkkodustrkns/

H typkahm prlduatklo mkon li h mlahm chrgnot ihatlry ko

tfn lutsekrts li [hoclo

7/29/2019 An Introduction to Doing Business in Myanmar 2012

10/28

82' Ho Kotrlduatklo tl Gyhoghr

Iurtfnrglrn-wktfGyhoghrsfucnvhrkntyllrhhodhuoh-122% ksmhods&tfn

gh`lrktystkmmuosplkmnd+-hodsolw'ahppndgluothkos-ktfhsghsskvnpltnotkhmhs

htlurkstdnstkohtklowktfkoHskh/Tfnrnhrndhkmykcftskotl[hoclorlgJhocele-

EuhmhMugpurhodQkochplrn/ImkcftshrnhmslhvhkmhjmnrlgAfkoh'glstmyrlg

CuhoczfluhodJnk`koc&wktfhstlp'lvnrkoEuogkoc+/JnckookockoLatljnr-tfnrn

wkmmhmsljnhdkrnatDrhcloHkrkcftrlgFlocEloctl[hoclo/Nxpnatghoyglrn

kotnrohtklohmahrrknrstllpnoupphssnocnrhodahrclrlutnskotltfnaluotryko

tfnglotfshodynhrshfnhd/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

11/28

Ho Kotrlduatklo tl Gyhoghr ' 88

Ohturhm rnslurans hod kgplrts listrhtncka cllds

Gyhoghrksnxtrngnmyrkafkoohturhmrnslurans-jltfhjlvnhoduodnrcrluod/Ht

tfntlpltfnmkst-wniodohturhmchs&lvnr^Q$1jkmmklokoshmnsmhstynhrhodHskhs

mhrcnstohturhmrnsnrvn+-`hdn&^Q$:/6jkmmklo+-rkan-jnhos&^Q$>22gkmmklo+-snhlld-

chrgnots&^Q$>22gkmmklo+-tkgjnr-rujjnr-alro-snshgn-rujkns&^Q$122gkmmklo+

hodtnhe&tfnaluotryfhstfnmhrcnsttnhelrnstkotfnwlrmd+/Zhrnnhrtfs-dknrnot

typnslwllds-zkoa-tko-pmhtkoug-clmdhodprnakluscngshrnhmslkgplrthot

algplonotslGyhoghrsnxplrts/

Dnspktnktshjuodhotrnslurans-Gyhoghrsnxplrtshrnstkmmmhcckocjnfkodkts

onkcfjlrs/Ko:288-tfntlthmnxplrtvhmunwhshrluod^Q$9jkmmklo-hdrlpkotfn

lanhoalgphrndtlTfhkmhodsglrntfho^Q$8>2jkmmklowlrtflnxplrts/Flwnvnr-

tfnchpwkmmmkenmyjnimmndqukaemyckvnotfnaurrnotrncumhtlryafhocnshodtfn

aluotrysnolrgluspltnotkhm/Gyhoghrfhspmnotylahtafkocuptldl-jutkts

strhtnckamlahtklohodhjuodhoanlohturhmrnsluranwkmmqukaemypusfktuptfnrhoekocslnxplrtaluotrknskotfnrncklo/Ilrnxhgpmn-tfnaluotrynxplrts^Q$122

gkmmklowlrtflclldskotfnisfnrknshodsnhlldsnatlr'hsghmmhgluotwfno

algphrndtltfnlvnr^Q$1jkmmklowlrtflskgkmhrnxplrtsrlgYkntohg/

Ghoykgplrts-suafhsrhwghtnrkhmslrsngk'ioksfndcllds-hrnkostrugnothmko

tfnmlahmprlduatkloprlansslnxplrtsckvnotfhtGyhoghrdlnsoltaurrnotmy

fhvnlrprlduananrthkoktngsmkenhjrkas-pntrlmnug-chslmkon-ghafkonryhod

sphrnphrts-krlohodstnnm/

Gyhoghr fhs pmnoty liahtafkoc up tl dl- jutkts strhtncka mlahtklo hodhjuodhoan li ohturhmrnsluran wkmm qukaemy pusfkt up tfn rhoekocs li nxplrtaluotrkns ko tfn rncklo/

Hddktklohm rnhdkoc lo :plkot9jkmmklo/alg

Qaho tfks XZ aldn wktf ylur sghrt pflon tl rnhd hjlut Kodkhs rlmn ko trhdn hod nonrcy plmkakns ko Gyhoghr

7/29/2019 An Introduction to Doing Business in Myanmar 2012

12/28

8:' Ho Kotrlduatklo tl Gyhoghr

Znhm nsthtn

IlrnkconrsahooltdkrnatmylwoprlpnrtykoGyhoghr/Olgkonnstruaturnswktf

trusthrrhocngnotsahojnusnd-mkenkoghoyltfnrHskhoaluotrkns-tlflmdhssnts

kotfnohgnllrnkcolwonrs/Tfkskovlmvnsfhvkochktfkotfnmlahmclvnrognot

hodflpkoctfhtktwkmmoltnvnotuhmmyohtklohmkznhodrn'plssnsstfnhssntshs

jnlrn/Dksaussklosfhvnjnnofnmdhjluthmmlwkoclrnkconrstllwohphrtgnots

&lomy+uodnrtfnkrlwoohgnshodhmhwrnchrdkoctfksksjnkocdrhtnd/Tfkswkmm

putGyhoghrlotfnshgnmnvnmwktfltfnraluotrknskoQlutfnhstHskhtfhthmmlw

lrnkcolwonrsfkplsnmnatndhphrtgnotalgpmnxns/

Mnhsnrnstrkatklosfhvnjnnonhsndhodolwlrnkconrsahornotdkrnatmyrlgprkvhtn

lwonrslrrlgtfnQthtn/Mnhsnsolrghmmymhst12ynhrswktftwlurtfnrnxtnosklos

hmmlwndl8>ynhrsnhaf/

Typkahmldnvnmlpkocaluotrkns-muxurydnvnmlpgnotshrn hoendjy smugshod

sflddyfutswfnrnpnlpmnstkmmmkvnhsktkgnstlppndhnwdnahdnshcl&hmglst

twl'tfkrdslmlahmsstkmmmkvnwktflutnmnatrkakty+/QlgnltfntlprnhmnsthtndnvnmlpgnotskoYkntohg-Mhls-hodAhgjldkhfhvnghohcndtlspurdnvnmlpgnot

kotfnhrnhssurrluodkoctfnkrmuxuryalgpmnxns/

Fkcfsthodhrdhphrtgnotshodnxphoskvnnsthtnshrnloshmnlrhjlut^Q$8->22

pnrsquhrngntnr-wktfvkmmhssthrtkochtlvnr^Q$:-222pnrsquhrngntnr/Sfkmntfks

ksoltfkocalgphrndtlprkanskoFlocEloclrQkochplrn-ktkshmrnhdylutlrnhaf

lrtfngh`lrktylGyhoghrsplpumhtklo/

Lon li tfn ghoy jnhutkium lmd jukmdkocs hmloc tfn strnnts

li dlwotlwo [hoclo/ Ho kdnhm splt ilr h muxury fltnm22hod

^Q$4->22/Kospktnltfnnxtrngnprkan-ktwhs

&hodstkmmks+hfltalggldkty/Httfnglgnot-

tfnclkocrhtnlrhskgahrdlrmlahmsksstkmmvnry

fkcfht^Q$:>2'122-juttfnrnhrnpmnotylmlahm

austlgnrshodtfndnghodkscrlwkocrhpkdmy/

Ilrnkconrsahousnhprn'phkdskgahrdvhmkdlr

longlotflr^Q$:2&CQGpflons+/Tfnrnhrn

stkmmolrlhgkocontwlreskotfnaluotryslylur

usuhmgljkmnougjnrwkmmoltwlre/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

13/28

Ho Kotrlduatklo tl Gyhoghr ' 81

Clldfltnmshrnhsahranalggldktykotfnaluotry-wfkafdlnsoltalgnhsh

surprksnaloskdnrkocfltnmalostruatklostlppndlvnr82ynhrshcl/Haalrdkoctl

mlahmsthtkstkas-tfnrnhrnlvnr6-222rllgskotfnaluotryjutmnsstfho:-222hrn

aloskdnrndsukthjmnlrflstkoclrnkconrs/Ckvnotfnsahraktylsuppmyhodtfn

lvnrokcftrksnkodnghod-rllgrhtnsfhvnclontfrlucftfnrllhodhrnaurrnotmy

hrluod^Q$:22pnrokcftlrlrnkconr'rknodmy4hod>sthrnsthjmksfgnots/

EolwkoctfhthkrmkonshrnmllekoctlnsthjmksfdkrnatkcftstlGyhoghrhodtfnhattfhttlurksgkoarnhsndjy:9pnranotmhstynhr-tfnfltnm-ghohcngnot-ahtnrkoc-hod

sth'trhkokocsnatlrshrnmllekoctlngjrhantfkslpplrtuoktylrcrlwtf/Sktflut

hdlujt-kovnstgnotskotlAfkoh-KodkhhodltfnrHQNHOaluotrknsfhvnhqukaenr

hodfkcfnrrnturoloahpkthmhttfnglgnot-jutmllekochttfnonhruturn-ktks

amnhrtfhtGyhoghralumdjnhpltnotkhmclmdgkon/

TfnprlpnrtymhwlGyhoghrksjhsndloalgglomhw/Mhod'usnrkcftshrnvhmkd

lruptl92ynhrshodahojnrnonwnduptl62lr822ynhrs/Irnnflmdprlpnrtkns

hrnnxtrngnmyrhrnhodsnmmhthprngkug/Hsprnvklusmyhddrnssnd-lrnkconrsahoolt

lwomhoddkrnatmy/Iurtfnrglrn-uomkenmlahmalgphokns-lrnkcoalgphoknsahoolt

rnankvniohoakoclrsntglrtchcnswktfmlahmjhoes/

Lon li tfn ghoy prkvhtn vkmmhs jlrdnrkoc [hoclos jusyanotrhm strnnts

Flusn li @hdn

Gyhoghrsnmmshmglst^Q$1jkmmklowlrtfl

`hdnnvnry ynhr/Tfks juskonss ks ko tfnfhods

lhnwwnmm'aloonatndhgkmknshodtrhdnrs/

Ckvnotfnnalolgkashoatkloshodtfndkaumty

lalovnrtkoclrnkcoaurrnoay-mnthmlon

trhosnrrkocglonylvnrsnhs-tfnsnwnhmtfy

hgkmknsalumdoltdlguafwktftfnkrcrlwkoc

ahsf'prlits/Znhmnsthtnkovnstgnotssnngnd

tljntfnglstvkhjmnslmutklo-wfkafmnhdtl

hsfhrpkoarnhsnkoprlpnrtyprkanshrluodtfn

anotrhmmhenshoddlwotlwo[hoclo/Tfny

fhvnhmrnhdyrnhafndwnstnro'mnvnmprkanskolt

seyrlaentndnvnofkcfnr/

Kotnrnstkocmy-hodghyjnolt surprkskocmy-

Afkonsnjuynrsghsskvnmyalotrkjutntltfn

purafhsnsl`hdn/Sktfclmdlrahsfkovnstgnots

uodnrglrnhodglrn sarutkoy hodalotrlm

jytfnhutflrktknskoAfkoh-tfncrnnoclmdks

jnalgkochvnryusnumalggldktyhshckt-

wnhmtfrnsnrvn-snaurktyhodwnmm'haanptnd

fkddnokovnstgnot/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

14/28

84' Ho Kotrlduatklo tl Gyhoghr

Qtlae ghrent

Gyhoghrfhsfhdhstlaenxafhocn&ahmmndtfnGyhoghrQtlaeNxafhocnlr

GQN+skoan8;;1/Ktksh`lkotvnoturnjntwnnotfnGyhoghrQthtnJhoehodDhkwh

Qnaurktknsl@hpho/Ktksolthohatkvnstlaenxafhocnhslomytwlalgphoknshrn

trhdndlokthodlomy82trhoshatklosfhvnjnnoghdnskoanwfnotfnywnrnmkstnd(

Fkcfsthgpdutkns-hdgkokstrhtkvnkssuns-ghsskvndknrnoansjntwnnolakhmrhtns

hoduolakhmrhtns-hodhmhaelrnalrdshodmhwstlhakmkthtnmkstkocsfhvnjnno

nolrglusljsthamnstllvnralgn/

Sktftfnaluotrylpnokocup-tfnonndtlfhvnhuoatklokocstlaenxafhocnks

lphrhgluotkgplrthoan/TfndhtnsntlrtfnonwjnckookocltfnGyhoghr

QtlaeNxafhocnks:28>hodhaloslrtkugliohoakhmlrchokzhtklosrlgElrnh-

@hphohodQkochplrnhrnhmrnhdykovlmvndkotfnpmhookoc/Ilrnkcokovnstlrskotfn

iohoakhmsnatlrsalumdjnonitjytfkslpnokocuphodhrnolwskttkoclotfnnoan

mllekochtwfhtlpplrtuoktknshodrnstrkatklostfnonwkovnstgnotmhwwkmmjrkoc/

Tfn dhtn snt ilr tfn onwjnckookoc li tfn GyhoghrQtlae Nxafhocn ks :28> hodh aloslrtkug li ohoakhmlrchokzhtklos irlg Elrnh-

@hpho- hod Qkochplrn hrnhmrnhdy kovlmvnd ko tfn

pmhookoc/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

15/28

Ho Kotrlduatklo tl Gyhoghr ' 8>

Koirhstruaturn

Tfncnlcrhpfkahm hdvhothcnl tfn aluotry ahoolt jn ummy nxpmlktnd k rlhds-

fkcfwhys-rhkmwhys-plrtshodhkrplrtshrnolttfnrntlsupplrtktskodustrkhm

dnvnmlpgnot/Ykrtuhmmynvnrysnatlr'rlhds-safllms-kodustrkhmzlons-flspkthms-whtnr

trnhtgnotpmhots-hodplwnrcnonrhtlrs'wkmmrnqukrnlrnkcokovnstgnottlnohjmn

Gyhoghrtlpmhyhsghmm-jutnvlmvkoc-rlmnkotfnHskho&hodnvnotuhmmycmljhm+

suppmyafhko/Mlahmalgphoknshrnuohjmntldltfkslotfnkrlwohstfnyonnd

uodkochodtfnclvnrognotskgpmydlnsoltfhvntfnahpkthmrnqukrndtliohoan

suafprl`nats/Loanmhrcnrkotnrohtklohmiohoakhmlrchokzhtklossthrttliohoan

prl`natshodalgphoknskoGyhoghr-ktwkmmjnnhsknrtlrhksnahpkthmlrsghmmnr-jut

nquhmmykgplrthot-prl`natskotfnsnrvkanssnatlrhodltfnrsupplrtkockodustrkns/

Tfnmhaelhalosthotsuppmylnmnatrkaktykslgh`lr aloanro/Hmm algphoknsko

Gyhoghrgustfhvntfnkrlwocnonrhtlrshstfnplwnrsuppmyksuornmkhjmnhod

durkocghoysuggnrglotfstfnohtklohmcrkdlomysuppmknsnonrcylrhnwflurs

hdhy/Fltnmshantfnshgnprljmnghodjmhaelutslaaurrnqunotmy/

Tfnalstlruookochcnonrhtlrlrhgndkugpmhotkolonltfnkodustrkhmzlons

kotfnlutsekrtsl[hoclokslomyhjlut^Q$822pnrflur&lr::chmmlospnrflur

lrhonmnatrkaplwnrcnonrhtlr+/

Nmnatrkakty-wfnohvhkmhjmn-ks^Q$2/8:,ewfwfkmnwhtnralsts2/284eyhtpnrg1

&hmwhysrnnrrkoctltfnshgnkodustrkhmzlonlutskdnGyhoghrsnalolgkaahpkthm+/

Hsprnvklusmygnotklond-gljkmnpflonswkmmoltwlreskoanolrlhgkochcrnngnots

nxkstjntwnnoGyhoghrhodltfnrohtklos/Flwnvnr-kotnronthaansskshvhkmhjmnkohmm

gh`lrfltnms/Gyhoghrskolrghtklotnafolmlcy-jltfahjmnlrgljkmn-ksprljhjmy

tfnglstlutdhtndkoHskhwktftfnmkenmynxanptklolOlrtfElrnh/Flwnvnr-wktfh

crlwkocplpumhtklohoddnghod-tfnusnlpflons-kotnronthodgljkmndnvkans

ksjluodtlcrlwnxplonotkhmmy/

Nvno tfn mhrcnst hod rkafnst kovnstlrs alumd

ihan prljmngs

TfnghggltfGyktslon DhgRrl`nat- ghdnwktfAfkonsnglonylotfnKrrhwhddyZkvnr-fhs

jnnoputsuspnodndjytfnclvnrognotuotkm

urtfnroltkan/Hslonltfnglstalotrlvnrskhm

kovnstgnotskoGyhoghr-tfnghsskvnprl`nat

sthrtndhnwynhrshcluodnrtfnhssugptklo

tfht6>pnranotltfnnmnatrkaktycnonrhtnd

wlumdjnsnotjhaetlAfkoh/Ktksuoamnhr

wfntfnrtfnsuppmyhmmlahtklolrdksalurhckoc

onwsrlgnhskjkmktystudknshodkgphat

hssnssgnotswnrnwfhtdkscruotmndtfn

clvnrognot/Htnrvlaknrlusmlahmprltnsts-tfnclvnrognotfhdtlstlptfnprl`natkodnioktnmy/

Tfksks hamnhrkodkahtklotfht nxpmlkthtklohod

sahranrnturoslrtfnmlahmalgguoktywkmmol

mlocnrjntlmnrhtndkotfnaluotry/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

16/28

89' Ho Kotrlduatklo tl Gyhoghr

Aurrnoay

GyhoghrfhsoltjnnohnatndjytfnHskhoIkohoakhmArkskskotfnmhtn8;;2shod

tfnglrnrnanotCmljhmIkohoakhmArkskswfkaf-htdknrnottkgnsdurkoctfnphsttwl

dnahdns-fhvnpmhcundktsonkcfjlrs/Kohat-jnahusnktkshmglstnotkrnmyhahsf

nalolgyhodfhsghoyrnstrkatkloshchkostlrnkcojhoeshodkotnrohtklohmmnodnrs-

Gyhoghrfhsjnnomhrcnmykgguontltfnsniohoakhmsflaestfhtfhvnonchtkvnmy

hnatndltfnrngnrckocHskhonalolgkns/

Flwnvnr-wktfshoatklosmktndhodrnstrkatkloslokotnrohtklohmphygnotshod

trhosnrsnhsnd-Gyhoghrsiohoakhmkslmhtklosflumdalgntlhamlsnjytfnnod

lonxtynhr-koltnhrmknr/

Irlghixndnxafhocnrhtn-wfkafmhstnd1>ynhrs-tfnaluotryglvndtlhghohcnd

lhtltfneyhtkotrlduandloHprkm8wktfhonxafhocnrhtnpnccndtltfn^/Q/

dlmmhr ht686,6:2eyhttltfndlmmhr/ Rrnvklusmy- tfnrnwnrndknrnotnxafhocn

rhtnsdnpnodkoclotfnoltnyluwnrnafhockoclrwfkafnotktywhsdlkoctfn

trhoshatklo/

Gyhoghraurrnotmyfhsivnsthtn'lwondjhoes-:2prkvhtnmy'fnmdjhoeshod81

rnprnsnothtkvnlans&koamudkoclrnkcojhoes+/Ilrnkcojhoeshrnolthmmlwndtl

aloduathoytrhoshatkloskotfnaluotryynt/

Gyhoghrwkmmsurnmysnnhokouxllrnkcoaurrnoayckvnotfnsurckocnxplrtsl

ktsohturhmrnsluranstlonwghrents-wfkafwkmmstrnoctfnotfnaurrnoayhodtfn

aluotryslrnkcornsnrvns/Tfnclvnrognotwkmmonndtlahrnummyghohcntfksmhrcn

kouxlglonykolrdnrtlalotrlmkohtklo/Hcrhduhmhodghohcndlpnokocks

onansshrytlnosurnmlahmsghmmjuskonssnshrnprltnatndlrhanrthkopnrkldltkgn

hchkostafnhpkgplrtsrlgonkcfjlrkocaluotrkns/Tfnrnhrnhmrnhdyprlvksklos

wktfkoHQNHOhodltfnrkotnrohtklohmhcrnngnotstldlsl/Tfksalumdhmsljnonit

aurrnotlrnkcokovnstlrshstfnywkmmfhvnh crhanpnrkldkowfkaftfnkrmlahm

prlduatklowkmmjnalallondhchkosttfnkouxlalgpntkoclvnrsnhsprlduats/

Sktf shoatklos mkitnd hodrnstrkatklos lo kotnrohtklohm

phygnots hod trhosinrsnhsnd- Gyhoghrs ohoakhmkslmhtklo sflumd algn tl hamlsn jy tfn nod li onxt ynhr-ki olt nhrmknr/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

17/28

Ho Kotrlduatklo tl Gyhoghr ' 83

KtksnxpnatndtfhttfneyhtwkmmstrnoctfnowktftfnkolwlIDK/Ktfnclvnrognot

ghohcnstfkstrhosktklownmm-kohtklosflumdoltjntllcrnhtlhaloanrolrtfn

uturn&haalrdkoctltfnHskhoDnvnmlpgnotJhoe-kohtklosmlwndtl4/:pnranot

ko:288rlg3/1pnranotko:282+/Fhvkocshkdtfht-wnfhvnsnnoflwtfnsktuhtklo

ahoswktmycntlutlalotrlmhsktdkdrnanotmykoYkntohg/Tfnrnlrn-hprudnot

hpprlhafkskdnhmkolrdnrtlnosurntfnfhrdlrnkcoaurrnoayalotkounstlalgn

kolrvkhjmnhodprlduatkvnprl`nats/Sktftfnstlaenxafhocnprl`natndtllpno

ko:28>-wfkafwkmmrnsumtkohgumtk'lmdkoarnhsnllrnkcoahpkthm-tfnclvnrognotfhshnwynhrstlprnphrnktsnmhodnosurntfhttfnjhsnlGyhoghrsnalolgy

kssluodhodtfhttfnonwwnhmtfahojnno`lyndjytfnmhrcnstpnranothcnlkts

plpumhtklohsplsskjmn/

Httfnglgnot-kotnrohtklohmtrhoshatkloshrnstkmmhokcftghrn/Ktkskgplsskjmn

tlsnod^/Q/dlmmhrsrlgtfn^oktndQthtnstlGyhoghrwktflutfhvkoctfnjhoe

haaluotrlznojytfnglonthryhutflrktknskotfn^oktndQthtns/Qhoatklosfhvn

mkgktnd-jutolt tlthmmyahoanmmnd-trhdkochatkvktknswktfGyhoghralgphokns

hodkodkvkduhms/Duntlaurrnoayrnstrkatkloskokotnrohtklohmtrhdn-;2pnranotl

nxplrtnrskoGyhoghrfhvnlpnondQkochplrnhoalgphoknskolrdnrtlaloduat

kotnrohtklohmtrhoshatklos/

Gyhoghrkshahsf'jhsndslaknty/Arndktahrdshrnplpumhrkoglstfkcf'nodfltnms-

juthrnoltwkdnmyusndhodhttrhath9pnranottrhoshatklonnlotlpltfnlrkckohm

hgluottljnphkd/

Dun tl aurrnoay rnstrkatklosko kotnrohtklohm trhdn- ;2

pnranot li nxplrtnrs koGyhoghr fhvn lpnondQkochplrnho algphoknsko lrdnr tl aloduatkotnrohtklohm trhoshatklos

7/29/2019 An Introduction to Doing Business in Myanmar 2012

18/28

86' Ho Kotrlduatklo tl Gyhoghr

H mlvn'fhtn rnmhtklosfkp wktfAfkoh

KthppnhrstfhtGyhoghr-kospktnlktsmlvn'fhtnrnmhtklosfkpwktfAfkoh-ks

koarnhskocmymllekochttfnGkddmnEkocdlgtlmnhroflw-komnsstfho12ynhrs-

ktglvndrlghamlsnd- hcrkaumturhm'jhsndslakntytllvnrthekoc@hphohs tfn

snalodmhrcnstnalolgykotfnwlrmd/GyhoghralumdngumhtnAfkohkopmhookoc-

dnvnmlpkochodghohckochghrentnalolgywktfGyhoghrafhrhatnrkstkas/Tfksks

anrthkomyglrnhppnhmkoctfhotfnZusskhogldnmkovlmvkochjruthmhodalgpmntn

lpnokoclpnrnstrlkehwfkafputtfnaluotrysnalolgytfrlucfhalupmnlrlmmnr

alhstnrdnahdns/Gyhoghrsmhtnhrrkvhmlotfnkotnrohtklohmsthcnckvnstfnaluotry

tfnlpplrtuoktytlhohmyznwfkafnalolgkagldnmwlresjnsthodflwtlhppmy

slgnltfnglstsuaanssumaloanptstlktslwonalolgy/

TfnAfkonsnjlrdnrkslomy8-122ekmlgntnrshwhyrlg[hoclohodGyhoghralumd

jnaloskdnrndtfnwnstnronxktlrAfkohstfrnnslutfnroprlvkoansl[uooho-

QkafuhohodCukzflu/Afkohksalotkoulusmysnnekochaansstlohturhmrnsluranshodonwghrents/Iurtfnrglrn-GyhoghrskgplrtsrlgAfkohhrnkoarnhskoc

nxplonotkhmmy/Tfksalrrkdlrwkmmmkenmyturokotlhjusynotry'nxktfhmmlrAfkoh-tfn

rnstlHskh-hodtfnGkddmnNhst/Kotfksrnchrd-Euogkocalumdpmhyhstrhtnckaphrt

hshmlckstkahmanotnrjntwnnoAfkohhodtfnwnstnrofngkspfnrn/Hpkpnmkontl

trhosplrtohturhmchsrlgGyhoghrkotlAfkohwkmmsllojnlpnrhtklohm-ghekoc

tfnaurrnotrluodtrkpjntwnnotfnJhylJnochmhodtfnTfhkCumhtfkocltfn

phst-hodtfnrnhrnhmslthmeshjluthpltnotkhmrhkmwhymkoekoc[hoclo-OhkRykThw

hodEuogkoc/AfkohkshmslkovnstkockotfndnnpplrtlEyhueRfyu-mlahtndonxt

tltfnprlplsndpkpnmkonkolrdnrtljukmdhmlckstkahmjhsnlrpntrlmnughodltfnr

alggldktknsdkrnatmykgplrtndrlgtfnGkddmnNhst/

Gyhoghr alumd ngumhtnAfkoh ko pmhookoc-dnvnmlpkoc hod ghohckoch ghrent nalolgy wktfGyhoghr afhrhatnrkstkas/

HQKH JZKNIKOC DKQA^QQKLO CZL^R

Dksauss dun dkmkcnoan hod ltfnr tkgnmy tlpkas hjlut

dlkoc juskonss ko ngnrckoc Hskh/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

19/28

Ho Kotrlduatklo tl Gyhoghr ' 8;

Ghsskvn kovnstgnots hrnstkmm rnqukrnd ko prlinssklohmtrhkokoc hod nduahtklo- jutGyhoghr aho aluot lo hfhrdwlrekoc- ihst'mnhrokochod yluoc plpumhtklo/

Mhjlr alst hod shmhrkns

Gyhoghrfhshplpumhtklollvnr92gkmmklo-wktf32pnranotjnkoclwlrekoc

hcn/Qlgn4>pnranotltfnplpumhtkloksuodnrtfnhcnl42hodtfnmktnrhayrhtn

ksht;2pnranot/TfnaluotryalumdjnalgnhohmtnrohtkvntlHskhs koarnhskocmy

nxpnoskvnghouhaturkocanotnrsmkenAfkoh-wfnrnmhjlralstshtlpnrhtlrhod

`uoklrghohcngnotmnvnmshrnsnttlrksnjyhtmnhst8>pnranottl:2pnranothynhr

lvnrtfnonxtivnynhrs/

Gyhoghrfhspmnotylmhjlrnrshvhkmhjmnhodlvnrtfnmloctnrgtfksghyckvnktho

ndcnlvnrAhgjldkh&8>gkmmklopnlpmn+hodmhod'mlaendMhls&`ustlvnr9gkmmklo

pnlpmn+/Jhocmhdnsf&hmglst892gkmmklopnlpmn+ghyalgpntntlhttrhatkovnstlrs

kotfnglrntrhdktklohmmlw'nodkodustrknsmkentnxtkmns-chrgnotshodsflnshsktfhs

hguafmhrcnrplpumhtklohodhohjuodhoanlohturhmrnslurans-flwnvnrktdlns

oltjlrdnrdkrnatmywktfAfkoh/

Ghsskvnkovnstgnotshrnstkmmrnqukrndkoprlnssklohmtrhkokochodnduahtklo-jut

Gyhoghrahoaluotlohfhrdwlrekoc-hst'mnhrokochodyluocplpumhtklo/Nocmksfwhsrnglvndrlgaurrkaumugsynhrshcl-jutksolwjnkocrn'kotrlduandhthmm

mnvnms/Gyhoghrahohmslaluotlofuodrndsltflushodslktsaktkznoswflmnt

tfnaluotrydurkoctfndhreynhrsltfnrnprnssklohodhrnolwkoghohcnrkhm

plsktklosharlsskodustrknskoQkochplrn-Tfhkmhod-Hustrhmkh-tfn^oktndQthtnshod

tfn^oktndEkocdlg/Hmmfhvnhcrnhtdnskrntlalgnjhaehod`lkoslgnltfn

hgkmyjuskonssnshodjnphrtltfnuoprnandnotndnalolgkajllgtfhttfn

aluotrykshjluttlnxpnrknoan/Tfniohoakhmarksks- ljmlssnshodkosnaurktykotfn

SnsthrnhmslkoanotkvnslrGyhoghrsnxphtrkhtnstlrnturoflgn/

HoltfnrkgplrthotplkotkstfhtGyhoghrfhsonvnrjnnouodnralgguokstrumn

lrfhdlvnr'rncumhtndFZrhgnwlreshodprltnatklo-wfkafgnhoswlrenrshrn

glrnmkenmytljnarnhtkvn-gltkvhtnd-fhvnhprlhatkvnhttktudnkotfnwlrepmhan-

hodtfnhjkmktytlghohcntfnwlrelrantfngsnmvns/

Tfnalstlmhjlrkshgloctfnmlwnst-kolttfnmlwnst-koHskh/Tfnhvnrhcnshmhry

ks^Q$32'62pnrglotflrlpnrhtlrs-hodtfksclnsuptl^Q$822'8:2loanylu

hddkosurhoanhodlvnrtkgn/Qlakhmsnaurktyhmmlahtkloks4pnranotltfnshmhry'

wktfngpmlynrsalotrkjutkoc:/>pnranothodkodkvkduhmsalotrkjutkoc8/>pnranot/

Slrenrstnodtljnmlyhmhodljndknot/Koghoyahsnstfnmhjlrsuppmyalgnsrlg

onkcfjlrkocvkmmhcnssltfnrnksolonndtljukmddlrgktlrknslrglstwlrenrs/

Kostnhd-ghoyalgphoknshrrhocnlrjusnstlpkaeupwlrenrshtprn'dniondalmmnatkloplkots/

BHskhJrknioc

Dksalvnr tfn mhtnst gkokgug whcn koarnhsns hod

ltfnr prhatkahm juskonss onws ko ngnrckoc Hskh/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

20/28

:2' Ho Kotrlduatklo tl Gyhoghr

Shcn Lvnrfnhds ko Ngnrckoc Hskh

Aluotry Hvc/ gkokgug hoouhm shmhry

&wlrenr-kotm/dlmmhr+

Hvc/ ghodhtlry wnmihrn

&.hchkostshmhry+

Tlthm mhjlr alst

&kotm/dlmmhr+

Jhocmhdnsf 3;6 o,h 3;6

Ahgjldkh 93: o,h 93:

Afkoh 8->22 >2 :-:>2

Kodkh 6>3 82 ;41

Kodlonskh 8-2:3 9 8-26;

Mhls 8-2>3 ;/> 8-8>3

Ghmhyskh 4-31> :1 >-6:4

Gloclmkh :-224 o,h :-224

Gyhoghr 428 o,h 428

Onphm 8-66; o,h 8-66;

Rhekstho ;64 3 8-2>:

Rfkmkppkons :-2>1 ;/4 :-:49

QrkMhoeh 8-98; o,h 8-98;Tfhkmhod :-:;1 9/; :-4>8

Ykntohg 8-22: 8> 8-8>:

Qluran0 KGI Slrmd Nalolgka Lutmlle Dhthjhsn- Latljnr :282

7/29/2019 An Introduction to Doing Business in Myanmar 2012

21/28

Ho Kotrlduatklo tl Gyhoghr ' :8

Ilrnkco dkrnat kovnstgnot ko tfnaluotry

Gyhoghrkssnttljntfnonwdhrmkocllrnkcokovnstlrs-lmmlwkoctfnsuddnojut

rnmnotmnssphanhtwfkaftfnaluotrykslpnokocktsdllrshodtfnrnozyktfhsstkrrnd

upkotfnkotnrohtklohmgndkh/Jltfnalolgkahodplmktkahmlpnokocshrnghekoc

fnhdmkonsharlsstfncmljn-murkocpltnotkhmkovnstlrs/Ko:282hod:288-tlthmIDK

kotltfnaluotryhmrnhdytlthmnd^Q$:2jkmmklo-wfkafksoltjhdlrhvkrtuhmmyamlsnd

nalolgy/HttfntlpltfnIDKmkstksAfkoh&wfkaffhskovnstnd^Q$:2jkmmkloskoan

tfn8;62s+-Tfhkmhod-FlocEloc-Elrnh-tfn^EhodQkochplrn/Oltsurprkskocmy-hmm

hrnHskhoaluotrknswktftfnnxanptkloltfn^E/

Hmglsttwl'tfkrdslIDKfhsjnnoaloanotrhtndkotfnlkm-chs-plwnrhodgkokoc

snatlrskovlmvkocslgnltfnmhrcnstpmhynrskotfnrnspnatkvnkodustrkns/Afkonsn

kovnstlrshmslfhvntfnmklossfhrnkoltfnrsnatlrs-koamudkocmlw'nodhodmlw'

ghrckoprlduatklohatkvktkns-ghkomylrnxplrtjhaetlAfkohlrnmsnwfnrnkoHskh/

Tfnrnhrnhmslhmhrcnougjnrlmlahmalgphoknskovlmvndkomlw'nodghouhaturkoc

lojnfhmllrnkcojrhodstfhtusnGyhoghrhshjhsnlrprlansskocvnoturns

tlsnmmkotlolo'rnstrkatndaluotrknshrluodtfnwlrmd/Httfnglgnot-ckvnotfn

sltnondnalolgkashoatklos-tfnshgnkotnrohtklohmalgphoknshrnhmrnhdysthrtkoc

tlrn'dkrnatsuafnxplrtstltfnNurlpnho^oklohod-mhtnrlo-tltfn^oktndQthtns/

Tfnonw lrnkcokovnstgnot mhw-wfkafhkgstl mnvnmtfnpmhykoc inmdjntwnno

mlahmhodlrnkcoalgphoknsdlkocjuskonsskotfnaluotry-wkmmhmslhttrhathmhrcn

ougjnrlpltnotkhmkovnstlrs/

Gyhoghr ks snt tl jn tfn onwdhrmkoc li ilrnkco kovnstlrs-ilmmlwkoc tfn suddno- jutrnmnotmnss- phan ht wfkaftfn aluotry ks lpnokoc ktsdllrs hod tfn irnozy kt fhsstkrrnd up ko tfn kotnrohtklohmgndkh/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

22/28

::' Ho Kotrlduatklo tl Gyhoghr

Tfnonw IlrnkcoKovnstgnotMhwksnxpnatnd

tllnrhdvhothcnlusthxjrnhestlkovnstlrs/

Tfnalrplrhtnkoalgnthx&AKT+rhtnkoGyhoghr

ks:>pnranot-wfkafkstfnshgnhsAfkohhodYkntohg-flwnvnrthxnxngptkloshodjrnhes

hrnguafglrncnonrluslronwmykovnstnd

lrnkcoalgphoknskoGyhoghr0

TlthmAKTnxngptklolrtfnirstivnynhrs

>2pnranotrnduatklolo tfnlmmlwkocivn

ynhrs&8:/>pnranotAKTnnatkvnrhtn+

>2pnranoturtfnrAKTrnduatklokprlitshrn

rnkovnstndkotfnaluotrylrtfnlmmlwkoc

ivnynhrs

Ilrgs li kovnstgnot- thx koanotkvnshod rnstrkatklos

Gyhoghrs8;66IlrnkcoKovnstgnotMhw&IKM+hmmlws822pnranotlrnkco'lwond

notnrprksnstlnsthjmksftfngsnmvnskotfnaluotry/Tfnlrnkcokovnstlrahokovnsths

honotktylrhshokodkvkduhm/@lkotvnoturnshrnhmslplsskjmnwktftfnlomymkgkthtklo

jnkoc1>pnranotgkokguglrnkcolwonrsfkp/

Hphrtonrksstkmmrnqukrndlrstrhtnckasnatlrsjutdurkoctfnsnnhrmysthcnshodko

suafholjsaurnjuskonssnovkrlognot-fhvkochphrtonrgkcfthatuhmmyjnhdvkshjmn

hodrnalggnodndlronwalgnrswktfluttfntkgnhodrnsluranstldnhmwktf

tfnaurrnotaugjnrslgnhodjurnhuarhtkaghznlmhws-pnrgktshodrncumhtklos/

Tfntrhdkocsnatlrkslakhmmystkmm l'mkgktstl lrnkcokovnstlrsjutIKNskovlmvnd

koghouhaturkocahonxplrtsnm'ghouhaturndprlduats/Kotnrnstkocmy-lrnkco

kovnstlrswfldnakdntlsntupkoGyhoghrahonktfnrlmmlwtfnIKMlrskgpmy

rnckstnrwktftfnhpprlvhmhutflrktkns/TfnIKMhmslhmmlwslrjuskonssallpnrhtkloalotrhats&JAAs+-skgkmhrkoprkoakpmnhodnxnautklotltfnmnchmtllmshvhkmhjmnko

Ykntohg/Znprnsnothtkvnlanshrnhmslhmmlwndkotfnaluotry/

HaalrdkoctltfnIKM-tfngkokgugrnckstnrndahpkthmlrhghouhaturkocalgphoy

kssntht^Q$>22-222hod^Q$122-222lrhsnrvkanalgphoy/Khlrnkcokovnstlr

afllsnstlcldkrnatmytltfnalgphoyrnckstrhtklolantfnotfnahpkthmtfrnsflmd

alumdjnhsmlwhs^Q$>2-222lrhsnrvkanalgphoy/

Tfntkgnktthenstlrnckstnrhonotktykotfnaluotryfhsjnnosujsthotkhmmyrnduand

rlg6';glotfstl1'4glotfs/Qtkmm-jurnhuarhayrnghkoshokssunduntltfnmhae

lnaknoayhod-koglstahsns-eolwmndcnhjlutflwtldnhmwktfrnckstrhtklos/

Qnphrhtnmhwsrnanotmyprlgumchtndko:288hrnhppmkahjmnkospnakhmnalolgka

zlons&QNPs+mlahtndkoDhwnk&slutfnroGyhoghr-jlrdnrkocTfhkmhod+-Tfkmhwh&onhr

[hoclo+hodEyhueRfyu&hakoctfnJhylJnochm+hodlnrhddktklohmhdvhothcns

tltflsnalgphoknskonxplrtghouhaturkoc/

Sktfflmdkoc1/>pnranottl:2pnranotl thxksplsskjmnwktfanrthkolsflrn

phygnotslrjuskonssaloduatndjynotktknswktfluthpnrghonotnsthjmksfgnot

kotfnaluotry/Httfnglgnot-ktksoltplsskjmntlwktfflmdthxlodkvkdnods/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

23/28

Ho Kotrlduatklo tl Gyhoghr ' :1

Koglstahsns-nspnakhmmylrghouhaturkochatkvktknsaloduatndkotfnspnakhm

nalolgkazlons&QNPs+-rhwghtnrkhmshodnqukpgnotusndkotfnalgphoyslwo

prlduatkloahojnnxngptlaustlgdutkns&AD+hodvhmunhddndthx&YHT+wfno

kgplrtnd/LtfnrADnxngptklosghyjncrhotnddurkoctfnalostruatklopnrkld

hodtfnlmmlwkoctfrnnynhrs/

Gyhoghrusndtlmnvyh82pnranotnxplrtthx-juttfksfhsjnnornglvnd/

TfnGyhoghr KovnstgnotAlggksskloghyhmslcrhothddktklohm koanotkvnsjut

tfnsnhrnolwuodnrrnvksklockvnotfnprlgumchtklolhonwIKM/

Rnrslohmkoalgnthxksahmaumhtndlohprlcrnsskvnsahmnrlg>pnranottl:2pnranot

lkoalgnlrGyhoghrthxrnskdnots/

Tfnrnhrnstkmmmhjlrrnstrkatkloslofkrkoclrnkconrs0htmnhst:>pnranotlngpmlynns

gustjnmlahmrnskdnotsdurkoctfnirstivnynhrs->2pnranotdurkoctfnsnalodivn

ynhrs-hod3>pnranotdurkoctfntfkrdivnynhrs/Tfngnsshcnksamnhr0kyluwhot

tlalgntlGyhoghrtldljuskonssylugustngpmlymlahmsth/

Tfnonw IKM hmmlws prkvhtn algphokns tl rnot hatlrkns hod kodustrkhm mhod tl

lrnkconrslr>2ynhrswktfhplsskjmnnxtnosklol82ynhrs-lmmlwndjyholtfnr

plsskjmn82ynhrnxtnosklolrhtlthml32ynhrs/Iurtfnrnxtnosklosghyjnplsskjmn

nspnakhmmykodkstrnssndhrnhs/ZnothmnnshrnvnryafnhpkoGyhoghr/Znanotmy

ljthkond-jutuoaloirgnd-icurnskodkahtnhrhocnljntwnno^Q$:tl^Q$4

pnrsquhrngntnrpnrynhr/Mnhsnalotrhatsrnqukrnhsthgpduty-wfkafahojnhs

fkcfhs3pnranot/

Jhoetrhoshatkloshrnstkmmprljmnghtka/Nvnotflucflrnkcoalgphoknsahoolw

nxnautnlrnxphygnotswktfkoGyhoghrhodlvnrsnhs-rngkttkoclrnkcoaurrnoayhjrlhdstkmmrnqukrnshpprlvhm-slhttnotklotldnthkmkshgust/Qlgnmlahmtrhoshatklos

hrnrnqukrndtljndlonkolrnxhodtfnmlahmeyhtahooltjnusnd/Mnodkocrlg

mlahmjhoestlIKNsksoltyntplsskjmn/

Tfnrnhrnol KRZ rumns lr trhdnghre mhws koGyhoghr ynt/H trhdnghre ahojn

rnckstnrndwktfmlahmhutflrktknsjuttfnrnksoltynthtrhdnghreprltnatklomhw/

Olrghmmy-hutflrktknssflwjnonvlmnoantllrnkconrswflrnckstnrtfnkrtrhdnghres

koGyhoghrhodonndtlstlphmlahmaluotnrnktnr-flwnvnrtfnrnksolcuhrhotnn

tfhthtrhdnghrewkmmjnprltnatndhsktwlumdjnkotfnSnst/

Rnrslohm koalgn thx ksahmaumhtnd lo h prlcrnsskvnsahmn irlg > pnranot tl:2 pnranot li koalgn ilrGyhoghr thx rnskdnots/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

24/28

:4' Ho Kotrlduatklo tl Gyhoghr

Kovnstgnot ko mhocuhcntrhkokoc hod nduahtklo ksurcnotmy onndnd/ Nocmksfnduahtklo wkmm od sthjmncrluod ko Gyhoghr dun tltfn suspnosklo li Nocmksfamhssns jhae ko tfn mhtn 8;92s/

Kovnstgnot lpplrtuoktkns

Nhrmknr-wngnotklondtfnghoylpplrtuoktknslrlrnkcokovnstlrskotfniohoakhm-

korhstruaturnhodtlurksgsnatlrs/Sktftfnlpnokocltfnaluotry-tfnrnwkmmjn

pmnotyllpplrtuoktknsharlssvhrklusltfnrsnatlrshswnmm/Fnrnwnprlvkdnhjrkn

sugghryltfnglstprlgkskoclons/

Ohturhmrnslurans-tfnkrkdnotkiahtklo-nxtrhatklo-hodprlansskoc-hswnmmhstfnkr

upstrnhghoddlwostrnhgsuppmyafhkoshodhmmrnmhtndkodustrknshrnsnaurnhod

strlochstfnrnwkmmjnpmnotyldnghodjltfmlahmmyhodkotnrohtklohmmy-wktf

AfkohhodKodkhmnhdkoctfnphae/

Kovnstgnotkomhocuhcntrhkokochodnduahtkloksurcnotmyonndnd/Nocmksf

nduahtklowkmmiodsthjmncrluodkoGyhoghrduntltfnsuspnosklolNocmksf

amhssnsjhaekotfnmhtn8;92shodtfnrkskoconndlrNocmksf'spnhekocpnrsloonm

tlsusthkojltfnxplrtlrknotndalgphoknshswnmmhsonwclvnrognotplsts/

Ylahtklohm-tnafokahmhodprlnssklohmtrhkokochodalhafkochrnclldsnatlrskowfkaftlkovnst/Gndkahm-nduahtklohmhodkodustrkhmnsthjmksfgnotswkmmhjslrjhmm

onwrnaruktshsdnghodhrlutstrkpstfnaurrnotsuppmy/Httfnglgnot-ktksolt

uousuhmtliodgkddmnhodsnoklrghohcngnotrlgAfkoh-Tfhkmhodhodltfnr

onkcfjlrkocaluotrknsruookochatlrknskotfnaluotryduntltfnmhaelmlahmmy'

dnvnmlpndthmnot/

Mlahmrnthkmksholtfnrsnatlrwktfpltnotkhm-jltfhttfnmlw'alstghssghrent

mnvnmhodhttfntlp'nodwktfhmmltfnhddktklohmsnrvkanshmloctfnsuppmyafhko

kojntwnno/

Sktfhplpumhtklolvnr92gkmmklo-tfnrnkslalursnpmnotylonndlrlldhod

jnvnrhcnskotfnaluotryhodhttfnglgnottfksghrentksglolplmkzndjymlahm

algphoknslrAfkonsnkovnstgnot/Gyhoghrshoouhmpnrahpkthkoalgnko:288

whslomy^Q$;22-jutksnxpnatndtlrnhafKodkhs^Q$8-:22hodYkntohgs^Q$8->22

pnrahpkthkoalgnmnvnmskotfnonxtnwynhrs/Tfhkmhods&^Q$>-222pnrahpkth

koalgn+hodAfkohs&^Q$>-122pnrahpkthmkoalgn+crlwkocgkddmnamhssnsaho

hmsljnthppndkotlrlgGyhoghr/

HQKH JZKNIKOC GNDKH IHANJLLE RHCN

Onws- nvnots- akty cukdns- hod glrn prhatkahm

rnslurans lo dlkoc juskonss ko ngnrckoc Hskh/

7/29/2019 An Introduction to Doing Business in Myanmar 2012

25/28

Ho Kotrlduatklo tl Gyhoghr ' :>

GyhoghrksphrtlHQNHO-hodfhshvlrhjmntrhdkoctnrgswktfhmmlktsHQNHO

onkcfjlrshswnmmhswktfAfkohhodKodkh/Tfnaluotrystlpnhronrshrnhgkolrkty

hodwkmmmkenmyalotkounsfkppkocmuxuryhoddhkmyktngsrlglvnrsnhs-phrtkaumhrmy

rlgQkochplrn/

Tfnrnwkmmjnhghsskvnonndlrmlckstkas-stlrhcn-phaehckochodrnkcftlrwhrdkoc

hatkvktknstlnosurnclldshrnglvndkohodlutltfnaluotrynaknotmy-rhpkdmy

hodkoclldalodktklo/

Tfntnmnalgguokahtklossnatlrwkmmjllgkotfnynhrshfnhd/Snfhvnhmrnhdysnno

tfhtskgahrdshrnsnmmkocwnmmkotfnaluotryhodtfnonndlrafnhpnrgljkmnshod

cnonrhmnmnatrlokas&mkenmytljnkgplrtndrlgAfkohhodYkntohg+hrnjluodtl

koarnhsn/

Ghouhaturkocwkmmjnkotnrnstkoclrnxplrt'lrknotnd-mlwnodghouhaturkoc

notnrprksnswflnktfnrsluranmlahmprlduats&ksf- rujjnr-wlld hodltfnr

alggldktkns+lrprlansskochodnxplrtlrlrtflsnkovlmvndkovnrtkahmprlduatklo

uskocrhwghtnrkhmshodkoputsrlgAfkohlrKodkhtljnurtfnrhssngjmndlr

prlanssndlrlvnrsnhsghrents/Kotfksrnchrd-mlckstkaswkmmpmhyhokgplrthotrlmn

hstfnarlss'jlrdnrlwlclldswkmmfhvntljnprlpnrmypmhoondkolrdnrtlhvlkd

prlduatklodlwoturos/

Kophrtkaumhr-^/Q/slurakocltnxtkmnshodhaansslrkns-wfkafnnatkvnmystlppndko

:221wktftfnngjhrcl-alumdrnankvnhghsskvnjllstmhtnrlokotfnynhrckvno

tfnrkskocalstlghouhaturkockojltfAfkohhodYkntohg/

Gyhoghr ks phrt li HQNHOhod fhs ihvlrhjmn trhdkoctnrgs wktf hmm li kts HQNHOonkcfjlrs hs wnmm hs wktfAfkoh hod Kodkh/

Hjlut Dnzho Qfkrh ) Hsslakhtns0

Qaho tfks XZ aldn wktf ylur sghrt pflon tl vkskt0 www/dnzsfkrh/alg,lans/ftgm

7/29/2019 An Introduction to Doing Business in Myanmar 2012

26/28

:9' Ho Kotrlduatklo tl Gyhoghr

Sfno ylu thme tl mlahm pnlpmnhs wnmm hs tl clvnrognotlakhms- ylu hmwhys fnhr tfnshgn ghotrh0 Gyhoghr kslpno- algn tl kovnst hod yluwkmm olt rncrnt kt/ Flwnvnr- jnnxtrngnmy ahrnium- hs tfkocsalumd cl flrrkjmy wrloc/

Sfht alumd cl wrloc