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8/7/2019 Myanmar Special Economic Zone Law
1/49
jynfaxmifpkjrefrmEdkifiHawmf
THE UNION OF MYANMAR
EdkifiHawmfat;csrf;om,ma&;ESihfzGHUNzdK;a&;aumifpDTHE STATE PEACE AND DEVELOPMENT COUNCIL
jrefrmtxl;pD;yGm;a&;ZkefOya'THE MYANMAR SPECIAL ECONOMIC ZONE
LAW
1372 ckESpf? jymokdv
JANUARY , 2011
ypv^tvkyftrSwf 342^10^ 1500 tkyf^
aejynfawmfykHESdyfpufkH(wyfukef;)
8/7/2019 Myanmar Special Economic Zone Law
2/49
jynfaxmifpkorwjrefrmEkdifiHawmftpdk;&trsKd;om;pDrHudef;ESifhpD;yGm;a&;zGHUNzdK;wdk;wufrI0efBuD;Xme&if;ESD;jrKyfESHrIESifh ukrPDrsm; TefMum;rIOD;pD;Xmeudk,fpm;?TefMum;a&;rSL; OD;wifudk0if;u xkwfa0onf/ 2011 ckESpf
Zefe0g&Dvtkyfa& 1500
jrefrmtxl;pD;yGm;a&;ZkefOya'
THE MYANMAR SPECIAL ECONOMIC ZONELAW
8/7/2019 Myanmar Special Economic Zone Law
3/49
jrefrmtxl;pD;yGm;a&;ZkefOya'
rmwdumrmwdumrmwdumrmwdumrmwdum
pO fpO fpO fpO fpO f taMumif;t&mtaMumif;t&mtaMumif;t&mtaMumif;t&mtaMumif;t&m pmrsufESmpmrsufESmpmrsufESmpmrsufESmpmrsufESm
1/ tcef; (1)? trnfESihf t"dym,fazmfjycsuf 1
2/ tcef; (2)? &nf&G,fcsufrsm; 53/ tcef; (3)? txl;pD;yGm;a&;Zkef 6
4/ tcef; (4)? jreffrmtxl;pD;yGm;a&;Zkefqdkif&m
A[dktzGJU? A[dkvkyfief;tzGJUESifh
pDrHcefUcGJrIaumfrwDrsm;zGJUpnf;jcif;ESifh
vkyfief;wm0efrsm; 10
5/ tcef; (5)? &if;ESD;jrKyfESHol\
txl;tcGif hta&;rsm; 206/ tcef; (6)? &if;ESD;wnfaqmufol odkUr[kwf
&if;EDS;jrKyfESHol\
oD;jcm;wm0efrsm; 27
7/ tcef; (7)? ajrtokH;jyKjcif; 32
The Myanmar Special Economic Zone Law
CONTENTS
No. Particulars Page
1. Chapter I
Title and Definition 12. Chapter II
Objectives 5
3. Chapter III
Special Economic Zone 6
4. Chapter IV
Formation of Central Body, Central
Working Body and Management
Committees relating to the Myanmar
Special Economic Zone and Functions
and Duties thereof 10
5. Chapter V
Special Privileges of Investor 20
6. Chapter VI
Specific Duties of Developer or Investor 27
7. Chapter VII
Land Use 32
8/7/2019 Myanmar Special Economic Zone Law
4/49
8/ tcef; (8)? bPfESifhaiGa&;aMu;a&;
pDrHcefUcGJjcif;ESifh tmrcHvkyfief; 35
9/ tcef; (9)? taumufcGefOD;pD;Xmeu
pDrHcefUcGJjcif;ESifh ukefypnf;rsm;
ppfaq;jcif; 36
10/ tcef; (10)? ul;pufa&m*g &Sdr&Sd
ppfaq;jcif;ESifh ul;pufa&m*gjyefUyGm;rIr&Sdap&ef
oD;oefUxm;&Sdjcif; 39
11/ tcef; (11)? tvkyform;a&;&mudp&yfrsm; 40
12/ tcef; (12)? taxGaxG 43
rmwdumrmwdumrmwdumrmwdumrmwdum
pO fpO fpO fpO fpO f taMumif;t&mtaMumif;t&mtaMumif;t&mtaMumif;t&mtaMumif;t&m pmrsufESmpmrsufESmpmrsufESmpmrsufESmpmrsufESm
8. Chapter VIII
Banks and Finance Management and
Insurance Business 35
9. Chapter IX
Management and Inspection of
Commodities by Customs
Department 36
10. Chapter XQuarantine Inspection and
Confinement so as not to spread
Contagious Disease 39
11. Chapter XI
Matters relating to Labour 40
12. Chapter XII
Miscellaneous 43
CONTENTS
No. Particulars Page
8/7/2019 Myanmar Special Economic Zone Law
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The Union of Myanmar
The State Peace and Development Council
The Myanmar Special Economic Zone Law
( The State Peace and Development Council Law
No. 8 / 2011)
8th Waning of Pyatho, 1372 M.E.
( 27th January , 2011)
Chapter I
Title and Definition
1. This Law shall be called the Myanmar Special
Economic Zone Law.
2. The following expressions contained in this Law shall
have the meanings given hereunder:
(a) Special Economic Zone means the zone
notified and established by the Government
under this Law as the Special Economic Zone
jynfaxmifpkjrefrmEdkifiHawmf
EdkifiHawmfat;csrf;om,ma&;ESihfzGHUNzdK;a&;aumifpD
jrefrmtxl;pD;yGm;a&;ZkefOya'
( EdkifiHawmfat;csrf;om,ma&;ESihf zGHUNzdK;a&;aumifpD Oya'
trSwf 8 ^2011 )1372 ckESpf? jymodkvjynfhausmf 8 &uf
( 2011 ckESpf? Zefe0g&Dv 27 &uf)
tcef;(1)tcef;(1)tcef;(1)tcef;(1)tcef;(1)
trnfESif h t"dym,fazmfjycsuftrnfESif h t"dym,fazmfjycsuftrnfESif h t"dym,fazmfjycsuftrnfESif h t"dym,fazmfjycsuftrnfESif h t"dym,fazmfjycsuf
1/ Oya'udkjrefrmtxl;pD;yGm;a&;ZkefOya'jrefrmtxl;pD;yGm;a&;ZkefOya'jrefrmtxl;pD;yGm;a&;ZkefOya'jrefrmtxl;pD;yGm;a&;ZkefOya'jrefrmtxl;p D;yGm;a&;ZkefOya' [k ac:wGif
ap&rnf/
2/ Oya'wGif yg&Sdaom atmufygpum;&yfrsm;onfazmfjyygtwdkif;t"dym,foufa&mufap&rnf-
(u) txl;p D ;y Gm;a&;Z ke ftxl;p D ;y Gm;a&;Z ke ftxl;p D ;y Gm;a&;Z ke ftxl;p D ;y Gm;a&;Z ke ftxl;pD;yGm;a&;Zkef qd konfrSm tpd k;&tzG J Uu
EdkifiHawmf\ pD;yGm;a&;udk t&Sdeft[kefjzifh ydkrdkzGHUNzdK;
wdk;wufapa&;twGuf oifhavsmfaom ae&mwGif
8/7/2019 Myanmar Special Economic Zone Law
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by demarcating the land area, extent of territory
and boundary in the suitable area in order to
cause further development of the economic
momentum of the State;
(b) Export Processing Zone means the zone that
carries out securely from local or abroad export
processing by importing machinery, raw
materials and special services relating to export
goods in accordance with the stipulations
within the Special Economic Zone. The said
Zone is demarcated by a boundary, securely
fenced and supervised by the Customs
Department;
(c) Sub-trading Zone means a specifically
stipulated area which is situated close to the
port, railway station, air port and that carries
out loading unloading for transhipment,
storage or repacking and supervised by the
Customs Department;
e,fajr{&d,m? tus,ft0ef; ESifh e,fedrdwfydkif;jcm;
owfrSwfNyD; txl;pD;yGm;a&;Zkeftjzpf Oya't&
trdefUaMumfjimpm xkwfjyef wnfaxmifaomZkefudk
qdkonf/
( c ) yd k Yukefypnf; xkwfvkyfrIZkefyd k Yukefypnf; xkwfvkyfrIZkefyd k Yukefypnf; xkwfvkyfrIZkefyd k Yukefypnf; xkwfvkyfrIZkefyd k Yukefypnf; xkwfvkyfrIZkef qd konfrSm txl;
pD;yGm;a&;ZkeftwGif; owfrSwfcsufrsm;ESif htnDpufypnf;ud&d,mrsm;? ukefMurf;ypnf;rsm;udk jynfwGif;
jynfyrS wifoGif; ydkYukefypnf;rsm; xkwfvkyfjcif;ESifh
ydkYukefypnf;qdkif&m 0efaqmifrIvkyfief;rsm; txl;
aqmif&Gufonfh Zkefud kqd konf/ ,if;Zkefonfe,fedrdwfydkif;jcm;owfrSwf vHkNcHKpG m um&Hxm;NyD;
taumufcGefOD;pD;Xmeu BuD;MuyfrI&SdaomZkefjzpfonf/
(* ) wpfqifhcHukefoG,frwpfqifhcHukefoG,frwpfqifhcHukefoG,frwpfqifhcHukefoG,frwpfqifhcHukefoG,frIIIIIZkefZkefZkefZkefZkef qdkonfrSm oD ;jcm;owfrSwf
xm;aome,fajrjzpfqdyfurf;? blwmH k? avqdyf
wdkYESifh eD;uyfpGmwnf&SdNyD; oGif;ukefypnf;rsm;udk
wpfqifhcH jyefvnfwifydkY&ef twiftcs jyKvkyfjcif;?
od kavSmif jcif; od k Yr[kwf jyefvnfxkyfyd k ; jcif;
aqmif&Gufonfh taumufcGefOD;pD;Xmeu BuD;MuyfrI
&SdaomZkefjzpfonf/
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8/7/2019 Myanmar Special Economic Zone Law
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(d) Developer means the person or organization
which has been given responsibility of
constructing the building, designing model,
organizing, promoting, providing finance, for
developing the whole or a part of the
infrastructure of Special Economic Zone and
providing amenities in the Special Economic
Zone;
(e) Investor means the local or foreign person or
organization granted permission to do business
by investing in the type of currency determined
by the Central Body in the Special Economic
Zone;
(f) The expressions citizen, resident foreigner,
non-resident foreignerandcapital gains
shall have the same meanings as are defined
in the Income Tax Law;
(C) &if;ES D;wnfaqmufol&if;ES D;wnfaqmufol&if;ES D;wnfaqmufol&if;ES D;wnfaqmufol&if;ES D;wnfaqmufol (Developer) qdkonfrSm
txl;pD;yGm;a&;Zkef\ tajccH taqmufttHk wpfckvHk;udkjzpfap? wpfpdwfwpfydkif;udkjzpfap zGHUNzdK;wdk;wuf
ap&ef taqmufttHkaqmufvkyfjcif;? 'DZdkif;yHkpH
jyKvkyfjcif;? pDpOfaqmif&Gufjcif;? tqifhjrifhwifjcif;?
aiGaMu;axmufyHhjcif;? jyKjyifxdef;odrf;jcif; odkYr[kwfpDrHcefYcGJjcif;udk vnf;aumif;? txl;pD;yGm;a&;ZkefwGif
om,mvSyap&ef jznfhqnf;aqmif&Gufjcif;ud k
vnf;aumif; wm0efcHaqmif&GufcGifhay;xm;onfh
yk*dKvf odkYr[kwf tzGJUtpnf;udk qdkonf/
( i ) &if;ES D;jrKyfES Hol&if;ES D;jrKyfES Hol&if;ES D;jrKyfES Hol&if;ES D;jrKyfES Hol&if;ES D;jrKyfES Hol qdkonfrSm txl;pD;yGm;a&;ZkefwGif
A[dktzGJUu owfrSwfonfh aiGaMu; trsdK;tpm;jzifh
&if;ES D; jr KyfES H pD;yGm;a&;vkyfief; vkyfud kif&ef
cGifhjyKrdefY&&Sdaom jynfwGif; jynfyrSyk*dKvf odkYr[kwf
tzGJUtpnf;udkqdkonf/
( p ) Ed kifiHom;? jynfwGif;ae Ed kifiHjcm;om;? jynfyaeEdkifiHom;? jynfwGif;ae Ed kifiHjcm;om;? jynfyaeEdkifiHom;? jynfwGif;ae Ed kifiHjcm;om;? jynfyaeEdkifiHom;? jynfwGif;ae Ed kifiHjcm;om;? jynfyaeEdkifiHom;? jynfwGif;ae Ed kifiHjcm;om;? jynfyae
EdkifiHjcm;om;ESi fh tajcypnf;rS jrwfpGef;aiGEdkifiHjcm;om;ESifh tajcypnf;rS jrwfpGef;aiGEdkifiHjcm;om;ESi fh tajcypnf;rS jrwfpGef;aiGEdkifiHjcm;om;ESifh tajcypnf;rS jrwfpGef;aiGEdkifiHjcm;om;ESifh tajcypnf;rS jrwfpGef;aiG qdkonfh
pum;&yfrsm;onf 0ifaiGcGefOya'wGif zGif hqd k
xm;onfhtwkdif; t"dym,foufa&mufap&rnf/
3 3
8/7/2019 Myanmar Special Economic Zone Law
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8/7/2019 Myanmar Special Economic Zone Law
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(l) Management Committee means the Special
Economic Zone Management Committee
formed by the Central Body under this Law to
carry out the administration and supervision
works in the relevant Special Economic Zone.
Chapter II
Objectives
3. The Objectivesof this Law are as follows:
(a) to base on the framework of the maintenance,
protection and safeguarding the sovereignty of
the State in allowing to operate foreign
investment businesses;
(b) to develop the momentum of the economy of
the State by establishing and operating the
Special Economic Zones;
(c) to develop the industry and high technologies
in the State;
( X ) p Dr Hce f Uc G Jr Iaum frwDp Dr Hce f Uc G Jr Iaum frwDp Dr Hce f Uc G Jr Iaum frwDp Dr Hce f Uc G Jr Iaum frwDpDr Hcef Uc G Jr IaumfrwD qd konfrSm oufqk di f&m
txl;pD;yGm;a&;ZkefwGif pDrHcefYcGJa&;ESifh BuD;Muyfa&;
vkyfief;rsm;udkaqmif&Guf&ef A[dktzG JUu Oya'
t& zGJUpnf;aom txl;pD;yGm;a&;Zkef pDrHcefYcG JrI
aumfrwDudk qdkonf/
tcef;(2)tcef;(2)tcef;(2)tcef;(2)tcef;(2)
&nf&G,fcsufrsm;&nf&G,fcsufrsm;&nf&G,fcsufrsm;&nf&G,fcsufrsm;&nf&G,fcsufrsm;
3/ Oya'\ &nf&G,fcsufrsm;rSm atmufygtwdkif;jzpfonf-(u) EdkifiHjcm; &if;ESD;jrKyfESHrIvkyfief;rsm;udk vkyfudkifcGifh
jyK&mwGif EdkifiHawmf\ tcsKyftjcm tmPmudk
xdef;odrf;umuG,fapmifha&Smufonfh rlabmiftay:
tajccH&ef?
(c) txl;pD;yGm;a&;Zkefrsm; wnfaxmifvkyfudkifjcif;jzifhEdkifiHawmf\ pD;yGm;a&;udk t&Sdeft[kefjzifh zGHUNzdK;wdk;wuf
vmap&ef?
(*) EdkifiHawmfwGif pufrIESifh tqifhjrifhenf;ynmrsm;
zGHUNzdK;wdk;wufvmap&ef?
5 5
8/7/2019 Myanmar Special Economic Zone Law
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(d) to improve the goods processing, trading and
service business;
(e) to enable the citizens to train, learn and transfer
the high technologies;
(f) to create more employment opportunities for
the citizens;
(g) to develop the infrastructures of the State.
Chapter III
Special Economic Zone
4. The Government may, by notification establish as
Special Economic Zone, by demarcating the land area, extent
and boundary of the territory in the suitable area in order to
further develop the economic momentum of the State.
5. The Special Economic Zone includes high tech
industrial zones, information and telecommunicationstechnology zones, export processing zones, port area zones,
logistics and transportation zones, scientific and technological
research and development zones, service business zones, sub-
trading zones and zones prescribed by the Government, from
time to time.
(C) ukefypnf; xkwfvkyfrIvkyfief;? ukefoG,frIvkyfief;ESifh
0efaqmifrIvkyfief;rsm; wdk;jrifhvmap&ef?(i) tqifhjrifh enf;ynmrsm;udk EdkifiHom;rsm;u avhusifh
oif,lvTJajymif;&,lEdkifap&ef?
( p ) EdkifiHom;rsm;twGuf tvkyftudkif tcGifhtvrf;rsm;ydkrdkwdk;wufjzpfxGef;vmap&ef?
(q) Ed kifiHawmf\ tajccHtaqmufttHkrsm; zG HU NzdK;wdk;wufvmap&ef/
tcef;(3)tcef;(3)tcef;(3)tcef;(3)tcef;(3)
txl;pD;yGm;a&;Zkeftxl;pD;yGm;a&;Zkeftxl;pD;yGm;a&;Zkeftxl;pD;yGm;a&;Zkeftxl;pD;yGm;a&;Zkef
4/ tpdk;&tzGJUonf EdkifiHawmf\ pD;yGm;a&;udk t&Sdeft[kefjzifhyd krd kzG H U Nzd K;wd k;wufapa&;twGuf oif havsmfaom ae&mwGife,fajr{&d,m? tus,ft0ef;ESifh e,fedrdwfydkif;jcm;owfrSwfNyD;txl;pD;yGm;a&;Zkeftjzpf trdefUaMumfjimpm xkwfjyef wnfaxmifEdkifonf/
5/ txl;pD;yGm;a&;ZkefwGif tqifhjrifhenf;ynmpufrIZkefrsm;?owif;tcsuftvufESifhqufoG,fa&; enf;ynmZkefrsm;? ydkYukefypnf;xkwfvkyfrIZkefrsm;? qdyfurf;e,fajrZkefrsm;? axmufyHha&;ESifho,f,lydkYaqmifa&;Zkefrsm;? odyHESifhenf;ynm okawoeESifhzGHUNzdK;wdk;wufa&;Zkefrsm;? 0efaqmifrIvkyfief;Zkefrsm;? wpfqifhcH ukefoG,frIZkefrsm;ESifh tpdk;&tzGJUu tcgtm;avsmfpGm owfrSwfonfhZkef
rsm;yg0ifEdkifonf/
6 6
8/7/2019 Myanmar Special Economic Zone Law
11/49
6. The works and places where the investment may be made
in the Special Economic Zone are as follows:
(a) production based businesses such as goods
processing business, hi-tech production
business, industries, agriculture, livestock
breeding and fishery, mineral produce business
and forestry produce business;
(b) services business such as trading, logistics and
transportation, storage, hotel and tourism,
education and health, residential quarters,
infrastructure supply and support centers, green
areas which conserves and protects the natural
environment, recreation and resort centres;
(c) infrastructure construction businesses such as
road, bridge, airport, port, electricity,
communication and water supply environment
conservation and protection, and wastes
control;
6/ txl;pD;yGm;a&;ZkefwGif &if;ESD;jrKyfESHrIjyKvkyfEdkifonfh vkyfief;
rsm;ESifh ae&mXmersm;rSm -
(u) ukefypnf; xkwfvkyfrIvkyfief;? tqifhjrifhenf;ynmjzifh
xkwfvkyfrIvkyfief;? pufrIvkyfief;rsm;? pdkufysdK;a&;?
arG;jrLa&;ESifha&vkyfief;? owKypnf;vkyfief;ESifh
opfawmxGufypnf;xkwfvkyfrIvkyfief;rsm;ponfhxkwfvkyfrIudk tajccHaomvkyfief;rsm;?
( c ) ukefoG,fa&;? axmufyHha&;ESifh o,f,lydkYaqmifa&;?
ukefod kavSmifa&;? [d kw,fESif hc&D;oGm;vma&;?
ynma&;? usef;rma&;? vlae&yfuGufrsm;? tajccHtaqmufttHk jznfhqnf;axmufyHha&;Xmersm;?
obm0ywf0ef;usif xdef;odrf;umuG,fonfh pdrf;vef;
e,fajrrsm;? tem;,ltyef;ajzpcef;rsm; ponfh
0efaqmifrIvkyfief;rsm;?( * ) vrf;? wHwm;? avqdyf? blwmHk? qdyfurf;? vQyfppf?
qufoG,fa&;? a&&&Sda&;? ywf0ef;usifxdef;odrf;a&;
ESifh pGefYypfypnf;rsm; xdef;odrf;a&;ponfh tajccH
taqmufttHkvkyfief;rsm;?
7 7
8/7/2019 Myanmar Special Economic Zone Law
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(d) other businesses determined by the Central
Body, with the approval of the Government.
7. The Special Economic Zone established under section
4 shall be:
(a) a zone implemented under this Law in
accordance with the economic policies adopted
by the State;
(b) a zone managed according to the nature of the
work of Special Economic Zone in accordance
with this Law;
(c) a zone invested and used in the currency
determined by the Central Body with the
approval of the Government;
(d) a zone which conforms to the international
commercial market based on goods processing
and export for the fulfilment of the objectives
contained in section 3;
(e) a zone which practices speedy one-stop service
system for the office works relating to the
Special Economic Zone.
(C) A[dktzGJUu tpdk;&tzGJU\ oabmwlnDcsufjzifh
owfrSwfonfh tjcm;vkyfief;rsm;/7/ yk'fr 4 t& wnfaxmifonfh txl;pD;yGm;a&;Zkefonf -
(u) EdkifiHawmfucsrSwfxm;onfhpD;yGm;a&;rl0g'rsm;ESifh
tnD Oya't&taumiftxnfazmfaqmif&Guf
onfhZkefjzpf&rnf/(c) Oya'ESif htnD txl;pD;yGm;a&;Zkef\ vkyfief;
obm0tvdkuf pDrHcefUcGJonfhZkefjzpf&rnf/
(*) tpdk;&tzGJU\ oabmwlnDcsufjzif h A[dktzGJUu
owfrSwfonfh aiGaMu;jzifh &if;ESD;jrKyfES Hjcif;ESifhoHk;pGJjcif;rsm;jyKonfhZkefjzpf&rnf/
(C) yk'fr 3 yg &nf&G,fcsufrsm; jzpfxGef;vmapa&;
twGuf ukefypnf;xkwfvkyfa&;ESif h wifydkYa&;wdkUudk
tajccHNyD; tjynfjynfqdkif&maps;uGufESifh vdkufavsmnDaxGrI&SdonfhZkefjzpf&rnf/
(i) txl;pD;yGm;a&;ZkefESifh oufqdkifaom Hk;vkyfief;rsm;udk
wpfae&mwnf; wpfpkwpfpnf;wnf; jrefqefpGm
aqmif&Gufay;onfhpepfudk usifhoHk;onfh Zkefjzpf&rnf/
8 8
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8. The State shall encourage the investors in the Special
Economic Zone to operate the following works in priority:
(a) Hi-tech industries;
(b) businesses which will further promote the
economic development of the State;
(c) businesses which will further promote trade and
service;
(d) businesses which will further promote the
infrastructures;
(e) businesses which will create more employment
opportunities for citizens;
(f) businesses which include citizens investment
in foreign investment businesses;
(g) businesses for conservation and protection of
natural environment;
(h) other businesses prescribed by the Central
Body, from time to time, to carry out in priority.
8/ Ed kifiHawmfonf txl;pD;yGm;a&;ZkefwGif &if;ES D;jrKyfESHol
rsm;tm; atmufygvkyfief;rsm;udk OD;pm;ay;vkyfudkifMuap&ef
tm;ay;rnf -
(u) tqifhjrifh enf;ynmjzifh xkwfvkyfrIvkyfief;rsm;?
(c ) EdkifiHawmf\ pD;yGm;a&;zGHUNzdK;wdk;wufrIudk ydkrdkjzpfxGef;
aprnfhvkyfief;rsm;?
(*) ukefoG,fa&;ESif h 0efaqmifrIyd krd kwd k; jrif haprnfh
vkyfief;rsm;?
(C) tajccH taqmufttHkrsm; zGHUNzdK;wdk;wufaprnfh
vkyfief;rsm;?(i ) EdkifiHom;rsm;twGuf tvkyftudkiftcGifhtvrf;rsm;
ydkrdkwdk;wufjzpfxGef;vmaprnfhvkyfief;rsm;?
(p) EdkifiHjcm; &if;ESD;jrKyfES HrIvkyfief;rsm;wGif EdkifiHom;
&if;ESD;jrKyfESHrIyg0ifonfhvkyfief;rsm;?(q) obm0ywf0ef;usif xdef;odrf;umuG,fa&;vkyfief;
rsm;?
( Z ) O D;pm;ay;vkyfudkif&ef A[dktzGJUu tcgtm;avsmfpGm
owfrSwfonfhtjcm;vkyfief;rsm;/
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Chapter IV
Formation of Central Body, Central Working Body
and Management Committees relating to the Myanmar
Special Economic Zone and Functions and Duties
thereof
9. The Government:
(a) shall form the Central Body relating to the
Myanmar Special Economic Zone comprising
a suitable person as Chairman and suitable
persons from the relevant ministries,Government departments and organizations as
members for enabling to carry out the functions
and duties contained in this Law in respect of
establishing and operating the Special
Economic Zone;
(b) shall determine and assign duty to the Vice-
Chairman, the Secretary and the Joint Secretary
from among the members, in forming the
Central Body.
tcef;(4)tcef;(4)tcef;(4)tcef;(4)tcef;(4)
jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[dktzGJU?
A[dkvkyfief;tzGJUESif h pDrHcef YcG JrIaumfrwDrsm; zG JUpnf;jcif;ESif hA[dkvkyfief;tzGJUESif h pDrHcefYcG JrIaumfrwDrsm; zGJUpnf;jcif;ESifhA[dkvkyfief;tzGJUESif h pDrHcef YcG JrIaumfrwDrsm; zG JUpnf;jcif;ESif hA[dkvkyfief;tzGJUESif h pDrHcefYcG JrIaumfrwDrsm; zGJUpnf;jcif;ESifhA[dkvkyfief;tzGJUESif h pDrHcefYcG JrIaumfrwDrsm; zGJUpnf;jcif;ESifh
vkyfief;wm0efrsm;vkyfief;wm0efrsm;vkyfief;wm0efrsm;vkyfief;wm0efrsm;vkyfief;wm0efrsm;
9/ tpdk;&tzGJUonf -(u) txl;pD;yGm;a&;Zkef wnfaxmifvkyfudkif aqmif&Guf
jcif;ESifhpyfvsOf; Oya'yg vkyfief;wm0efrsm;udk
aqmif&GufEdkif&ef oifhavsmfaom yk*dKvfwpfOD;tm;
Ou|tjzpf vnf;aumif;? oufqdkif&mjynfaxmifpk
0efBuD;Xme? tpdk;&Xme? tzGJUtpnf;rsm;rS oifhavsmf
aom yk*dKvfrsm;tm; tzGJU0ifrsm;tjzpf vnf;aumif;
yg0ifapvsuf jrefrmtxl;pD;yGm;a&;Zkefqdkif&m A[kd
tzGJUudk zGJUpnf;ay;&rnf/
(c) A[kdtzGJUudk zG JUpnf;&mwGif tzGJU0ifrsm;teufrS
'kwd,Ou|? twGif;a&;rSL;ESifh wGJzuftwGif;a&;rSL;
wdkUudk owfrSwfwm0efay;&rnf/
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10. The functions and duties of the Central Body are as
follows:(a) implementing, supervision and causing to
abide by the provisions contained in this Law;
(b) submitting the proposal, suitable place,
necessary area, extent of territory and boundary
demarcation to the Government forestablishing the Special Economic Zone, after
obtaining and scrutinizing the opinion of the
relevant Government departments and
organizations;
(c) forming the Central Working Bodies and
Management Committees, with the approval
of the Government, to enable implementation
of the works relating to Special Economic
Zone;
(d) adopt ing projects and plans for the
development and management of the Special
Economic Zone;
(e) scrutinizing the Special Economic Zones
development plan submitted by the
Management Committee and granting
approval;
10/ A[kdtzGJU\ vkyfief;wm0efrsm;rSm atmufygtwdkif;
jzpfonf-(u) Oya'yg jy|mef;csufrsm;ud ktaumiftxnf
azmfjcif;? BuD;Muyfjcif;ESifhvdkufemapjcif;?
(c) txl;pD;yGm;a&;Zkef wnfaxmifa&;twGuf tqdk
jyKcsuf? oifhavsmfonh fae&m? vdktyfonfh e,fajr{&d,m? tus,ft0ef;ESifhe,fedrdwfydkif;jcm;owfrSwfcsuf
wdkYudk oufqdkif&mtpdk;&Xme? tzGJUtpnf;rsm;\
oabmxm;&,lpdppfNyD; tpdk;&tzGJUodkY wifjyjcif;?
(*) txl;pD;yGm;a&;Zkefqdkif&mvkyfief;rsm;udk taumiftxnfazmfEdkifa&;twGuf tpdk;&tzGJU\ oabm
wlnDcsufjzifh A[dkvkyfief;tzGJUrsm;ESifh pDrHcefYcGJrI
aumfrwDrsm;udk zGJYpnf;jcif;?
(C) txl;pD;yGm;a&;ZkefzGHUNzdK;wdk;wufa&;ESif h pDrHcefYcGJa&;wdkYtwGuf pDrHudef;ESifhtpDtpOfrsm; csrSwfjcif;?
(i ) pDrHcefUcGJrIaumfrwDu wifjyonfh txl;pD;yGm;a&;Zkef
zGHUNzdK;wdk;wufa&; pDrHudef;udk pdppf twnfjyKcsuf
ay;jcif;?
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(f) assigning duty to the Management Committee
for the implementation of the works contained
in section 6, supervising the functions of such
Management Committee, inspecting from time
to time and coordinating with the relevant
Government departments and organizations;
(g) scrutinizing the business proposal submitted
by the developer or investor and approving,
refusing or causing to amend and operate;
(h) determining the categories of investment
businesses which are entitled to be operated
according to the Special Economic Zone and
allowing the developer or investor to operate
with the approval of the Government;
( i ) determining as the large, medium and small
investment business based upon the category
of business, amount of initial investment, with
the approval of the Government;
(p ) yk'fr 6 yg vkyfief;rsm;udk taumiftxnfazmfEdkifa&;
twGuf pDrHcefYcGJrIaumfrwDod kY wm0efay;tyfjcif;?,if;pDrHcef Yc G Jr IaumfrwDrsm;\ vkyfief;rsm;udk
BuD;MuyfuGyfuJjcif;? tcgtm;avsmfpGmppfaq;jcif;ESifh
oufqdkif&mtpdk;&Xme? tzGJUtpnf;rsm;ESifhqufoG,f
ndEIdif;ay;jcif;?(q) &if;ESD;wnfaqmufol odkYr[kwf &if;ESD;jrKyfESHolrS
wifjyonfhvkyfief; tqdkjyKcsufrsm;udk pdppf
twnfjyKjcif;? jiif;y,fjcif; odk Yr[kwf jyifqif
aqmif&Gufapjcif;?
( Z ) txl;pD;yGm;a&;Zkeftvdkuf vkyfukdifcGifh&Sdonfh &if;EDS;
jrKyfESHrI vkyfief;trsdK;tpm;rsm; owfrSwfjcif;ESifh
&if;ESD;wnfaqmufol odkYr[kwf &if;EDS;jrKyfESHoltm;
tpd k ;&tzG J Y\ oabmwlnDcsuf jzif h vky fuk di f
aqmif&GufcGifhjyKjcif;?
(ps) vkyfief;trsKd;tpm;ESifh ueOD; &if;EDS;jrKyfESHrI wefzdk;
yrmPtay:rlwnf tpd k;&tzG J U\ oabm
wlnDcsufjzif h tBuD;pm;? tvwfpm;ESifh tao;pm;
&if;EDS;jrKyfESHrIvkyfief;tjzpf owfrSwfay;jcif;?
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( j ) determining the category of currency to be used
within the Special Economic Zone with theapproval of the Government;
( k ) determining the taxes and revenues, rentals and
land-use premiums to be levied under this Law,
with the approval of the Government, giving
exemption and relief;
( l ) arranging enable carrying out office work by
the speedy one-stop service within the Special
Economic Zone;
(m) forming the department and organizations,
with the approval of the Government, for
carrying out administrative, security,
management and development matters in the
Special Economic Zone and determining the
functions and duties thereof, causing themanagement committee to directly supervise
such organizations, causing such organizations
to comply with and carry out the functions and
duties according to the directive of the
Management Committee;
(n) txl;pD;yGm;a&;ZkeftwGif; okH;pG J&rnfh aiGaMu;
trsdK;tpm;ud k tpdk;&tzGJU\ oabmwlnDcsufjzifhowfrSwfjcif;?
( # ) Oya't& pnf;MuyfaumufcH&rnfhtcGeftcrsm;?
ajriSm;&rf;cESifhajrtokH;jyKcrsm;udk tpdk;&tzGJU\
oabmwlnDcsufjzifh owfrSwfjcif;? uif;vGwfcGifhESifhoufomcGifhrsm;ay;jcif;?
(X) txl;pD;yGm;a&;ZkeftwGif; Hk;vkyfief;rsm;ukd wpfae&m
wnf; wpfpkwpfpnf;wnf; jrefqefpGmaqmif&Gufa&;
twGuf pDpOfay;jcif;?(!) txl;pD;yGm;a&;ZkefwGif tkyfcsKyfa&;? vk H NcH Ka&;?
pDrHcefYcGJa&;ESifh pnfyifom,ma&;ponfh udp&yf
rsm;udk aqmif&GufEdkif&ef tpkd;&tzGJ Y\ oabm
wlnDcsufjzifhXme? tzGJUtpnf;rsm;tm; zGJUpnf;jcif;ESifh
vkyfief;wm0efrsm; owfrSwfay;jcif;? pDrHcefYcG JrI
aumfrwDtm; tqdkyg tzGJUtpnf;rsm;ukd wdkufdkuf
uGyfuJapjcif;? tqdkyg tzGJUtpnf;rsm;udk pDrHcefYcGJrI
aumfrwD\ TefMum;csuftwdkif; vkyfief;wm0efrsm;
vdkufemaqmif&Gufapjcif;?
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(n) submitting report on the situation of the
implementation in respect of the SpecialEconomic Zones to the Government;
(o) carrying out other functions and duties
assigned by the Government in relation to the
Special Economic Zone.
11. The Central Body, with the approval of the
Government:
(a) shall form the Central Working Bodies
comprising persons from the stipulated
Government departments and organizations for
enabling to support in implementing the works
relating to the Special Economic Zone;
(b) shall form a Management Committee each
according to the Special Economic Zone with
the persons from stipulated Government
departments and organizations, to enable
carrying out functions and duties contained in
section 13;
(c) in forming under sub-sections (a) and (b), shall
determine and assign duty to the Chairman,
Vice-chairman, Secretary and Joint-secretary;
( ) txl;pD;yGm;a&;Zkefrsm;ESifYpyfvsOf; taumiftxnf
azmfaqmif&GufrItajctaeuk d tpd k;&tzG J Uok d YtpD&ifcHwifjyjcif;?
(P) txl;pD;yGm;a&;ZkefESif hpyfvsOf; tpdk;&tzGJUu
wm0efay;tyfonfh tjcm;vkyfief;wm0efrsm;udk
aqmif&Gufjcif;/
11/ A[dktzGJUonf tpdk;&tzGJU\ oabmwlnDcsufjzifh -
(u) txl;pD;yGm;a&;Zkefqdkif&mvkyfief;rsm;ukd taumif
txnfazmf&mwGif taxmuftuljyKEkdifa&;twGuf
A[dkvkyfief;tzGJUrsm;udk owfrSwfaomtpdkk;&Xme?tzGJUtpnf;rsm;rS yk*dKvfrsm;jzifh zGJUpnf;&rnf/
(c) yk'fr 13 yg vkyfief;wm0efrsm;ukd aqmif&GufEdkif&ef
txl;pD;yGm;a&;Zkeftvdkuf pDrHcef YcG JrIaumfrwD
wpf&yfpDudk owfrSwfaomtpd k;&Xme? tzGJYtpnf;rsm;rS yk*dKvfrsm;jzifh zGJUpnf;ay;&rnf/
(*) yk'frcGJ(u)ESifh (c)wdk Y t& zGJUpnf;&mwGif Ou|?
'kwd,Ou|? twGif;a&;rSL;ESifh wGJzuftwGif;a&;rSL;
wdkYukd owfrSwfwm0efay;&rnf/
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(d) may appoint, in substitution, the members of
the Central Working Body and ManagementCommittees formed under sub-section (a) and
(b) and reform as may be necessary;
(e) may form and assign duty to other suitable
working bodies.
12. The functions and duties of the Central Working Body
are as follows:
(a) submitting the proposal for the construction
of Special Economic Zone, proposal of
investment business submitted by the
Management Committee, Developer or
investor to the Central Body after scrutinizing;
(b) scrutinizing the Special Economic Zone plan
submitted by the Management Committee for
the implementation of the Special Economic
Zone and submitting to the Central Body;
(c) submitting the Central Body after scrutinizing,
for enabling to determine the category of
Special Economic Zone, work in priority,
category of work to be carried out according
to zone, category of large, medium and small
investment business;
(C) yk'frcGJ(u)ESif h (c)wdk Yt& zGJYpnf;aom A[kdvkyfief;
tzG J YE Si f h pDrHcef Yc G Jr IaumfrwD0ifrsm; tpm;xd k;cefYxm;jcif;ESifh vkdtyfovkdjyifqifzGJYpnf;jcif; wdkYudkjyKvkyfEkdifonf/
(i) oif havsmfaom tjcm;vkyfief;tzG JUrsm;ud kvnf;zGJUpnf;wm0efay;tyfEkdifonf/
12/ A[kdvkyfief;tzGJU\vkyfief;wm0efrsm;rSm atmufygtwdkif;jzpfonf-
(u) pDrHcefYcGJrIaumfrwD? &if;ESD;wnfaqmufol odkYr[kwf&if;ESD;jrKyfESHolu wifjyonfh txl;pD;yGm;a&;Zkef
wnfaqmufa&; tqdkjyKcsuf? &if;ESD;jrKyfESHrIvkyfief;tqddkjyKcsufrsm;ukd pdppf A[dktzGJUokdY wifjyjcif;?
(c) txl;p D ;y Gm ;a&;Z ke fu k d taumiftxnfazm faqmif&GufEdkifa&;twGuf pDrHcefYcG JrIaumfrwDuwifjyonfh txl;pD;yGm;a&;Zkef zGHUNzdK;wdk;wufa&;
pDrHudef;ukd pdppfjcif;ESifh A[dktzGJUokdY wifjyjcif;?(*) txl;pD;yGm;a&;ZkefwGif ZkeftrsdK;tpm;? OD;pm;ay;
vkyfief;rsm;? Zkeftvdkufaqmif&Guf&rnfh vkyfief;trsdK;tpm;? tBuD;pm;? tvwfpm;ESif h tao;pm;&if;ESD;jrKyfES HrIvkyfief;trsKd;tpm;wdk Yudk owfrSwf
Edkifa&;twGuf pdppf A[dktzGJUokdY wifjyjcif;?
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(b) arranging to enable operation of the
investment businesses to be carried out in the
relevant Special Economic Zone with the
approval of the Central Body, in accordance
with the stipulation;
(c) supervising and inspecting the matters onimplementation of investment and
establishment plans, land-use, environmental
conservation, wastes control, health, education,
finance and taxation, development, transport,
communication , security, electricity, energy
and water supply etc., and coordinating with
the relevant Government departments and
organizations;
(d) coordinating with the relevant Government
departments and organizations as may be
necessary for enabling to give protection to the
property, profits and other rights of the investor
in conformity with the existing Laws;
(c) A[kdtzG JU\ cGif h jyKcsufjzif h oufqdkif&m txl;
pD;yGm;a&;ZkefwGif aqmif&Gufrnfh &if;ESD;jrKyfES HrIvkyfief;rsm;tm; owfrSwfcsufESifhtnD vkyfudkif
Edkifa&;twGuf pDpOfaqmif&Gufay;jcif;?
(*) &if;ES D;jrKyfES HrIESif h wnfaqmufa&; pDrHudef;rsm;
taumiftxnfazmfa&;? ajrtokH;jyKa&;? ywf0ef;usifxdef;odrf;a&;? pGef Yypfypnf;rsm; xdef;odrf;a&;?
usef;rma&;? ynma&;? aiGa&;aMu;a&;ESifh tcGef
taumuf? pnfyifom,ma&;? o,f,lydkYaqmifa&;?
qufoG,fa&;? vHkNcHKa&;? vQyfppf? pGrf;tifESifha&
&&Sda&;ponf h txl;pD;yGm;a&;Zkef zGHUNzdK;wdk;wufa&;
qdkif&m udprsm;udk BuD;MuyfuGyfuJjcif;? MunfhI
ppfaq;jcif;ESifh oufqdkif&m tpdk;&Xme? tzGJUtpnf;
rsm;ESifh ndEIdif;aqmif&Gufjcif;?
(C) &if;ESD;jrKyfESHolydkifqdkifonfh ypnf;rsm;? tusdK;tjrwf
rsm;ESifh tjcm;tcGifhta&;rsm;tm; wnfqJOya'rsm;
ESifhtnD tumtuG,fay;Ekdifa&;twGuf oufqdkif&m
tpdk;&Xme? tzGJUtpnf;rsm;ESifh vkdtyfovkd ndEIdif;
aqmif&Gufay;jcif;?
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(e) coordinating with the relevant Government
departments and organizations as may be
necessary for enabling to obtain entry visa and
residency for foreign investors and their
employees, technicians and staff working in
the Special Economic Zone;
(f) coordinating to facilitate the Central Bank of
Myanmar as may be necessary, in
implementing financial management,
supervising foreign currency exchange and
financial businesses for the investors in the
Special Economic Zone and in communicating
and carrying out with the banks permitted to
do foreign banking business in Myanmar;
(g) coordinating with the developers, investors or
companies which will take responsibility to
construct the infrastructures in any Special
Economic Zone and giving permission to do
so in accord with the stipulation and
supervising their activities;
(i) txl;pD;yGm;a&;Zkef tvkyfvkyfudkifvsuf&S donfh
Ek difiHjcm;om;rsm;jzpfaom &if;ESD;jrKyfES Holrsm;ESifhif;wdkY\ tvkyform;rsm;? twwfynm&Sifrsm;ESifh
0efxrf;rsm; jynf0ifADZmESifh jynfwGif;aexdkifcGifh
&&Sda&;twGuf vkdtyfonfrsm;ukd oufqdkif&mXme?
tzGJUtpnf;rsm;ESifh ndEIdif;aqmif&Gufay;jcif;?
( p ) jrefrmEkdifiHawmf A[dkbPfu txl;pD;yGm;a&;ZkeffwGifaiGa&;aMu;a&;qdkif&m pDrHcefYcGJrIrsm;udk taumif
txnfazmf aqmif&Guf&mwGifvnf;aumif;? &if;ESD;
jrKyfESHolrsm;twGuf EkdifiHjcm;aiG vJvS,fjcif;? aiGa&;
aMu;a&;vkyfief;rsm;udk BuD;Muyfaqmif&Gufjcif;ESifh
jrefrmEdkifiHtwGif;&Sd EdkifiHjcm;bPfvkyfief;vkyfudkif
cGifh&Sdonfh bPfrsm;ESifh qufoG,faqmif&Gufjcif;
jyK&mwGif vnf;aumif; vG,fulacsmarGUap&ef
vkdtyfovdk ndEIdif;aqmif&Gufay;jcif;?
(q) txl;pD;yGm;a&;Zkef wpfckck\ tajccHtaqmufttkHrsm;udk wm0ef,laqmufvkyfrnfh &if;ESD;wnfaqmuf
olrsm;? &if;ESD;jrKyfESHolrsm; odkYr[kwf ukrPDrsm;ESifh
ndEIdif; owfrSwfcsufESifhtnD vkyfudkifaqmif&GufcGifh
jyKjcif;ESifh ,if;wdkY\ aqmif&Gufcsufrsm;udk BuD;Muyf
uGyfuJjcif;?
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(h) carrying out one-stop service relating to the
works which may be allowed by the
Management Committee according to the
existing Law;
(i) scrutinizing and approving the construction
works, designs in accord with the main planof the Special Economic Zone;
(j) supervising for the natural environmental
conservation and protection in the Special
Economic Zone in accord with the existing
Laws, scrutinizing the disposal system of
industrial wastes and if it is not in conformity
with the stipulations, causing the developer or
investor to perform in line with them;
(k) carrying out the funct ions and dut ies
specifically assigned by the Government and
the Central Body.
14. The Management Committee shall carry out that the
developer or the investor employs the citizen businessman,
( Z ) wnfqJOya't& pDrHcef YcGJrIaumfrwDu cGif h jyK
ay;Ekdifonfh vkyfief;rsm;ESif h pyfvsOf; wpfae&m
wnf; wpfpkwpfpnf;wnf; jrefqefpGm aqmif&Guf
ay;jcif;?
(p s ) txl;p D ;y Gm ;a&;Z ke f\ yi frp Dr Hu def ;E Si f htnD
wnfaqmufa&;vkyfief;rsm;? 'DZdkif;ykHpHrsm;udk pdppf
twnfjyKjcif;?
(n) txl;pD;yGm;a&;ZkefwGif obm0ywf0ef;usif xdef;odrf;
umuG,fa&;twGuf wnfqJOya'rsm;ESifhtnD
BuD;MuyfuGyfuJjcif;? pufHkokH;pGefYxkwfypnf; pGefYypfa&;
pepfukd pdppfjcif;ESifh owfrSwfcsufrsm;ESifh udkufnDrI
r&dSygu ud kufnDap&ef &if;ES D ;wnfaqmufol
odkYr[kwf &if;ESD;jrKyfESHoltm; aqmif&Gufapjcif;?
( # ) tpdk;&tzGJUESifh A[dktzGJUwdkYu oD;jcm;wm0efay;onfh
vkyfief;wm0efrsm;udk aqmif&Gufjcif;/
14/ pDrHcefYcGJrI aumfrwDonf txl;pD;yGm;a&;ZkeftwGif; &if;ESD;
wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Holtm; ,if;wdk Y&if;ESD;
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company or organization in term of contract for the works in
their businesses invested within the Special Economic Zone
except the work which require specific expertise. If the
investor asks advice it shall be coordinated to enable to obtain
suitable citizen businessman, company or organization for
his work.
Chapter V
Special Privileges of Investor
15. The investor is entitled to carry out the following
businesses in accord with the stipulations:
(a) manufacturing finished products from raw
materials, process production by machinery,
carrying out warehousing, transport , service
providing;
(b) transporting and importing raw materials,
packaging materials, machinery and
equipment, and fuel oils to be used in
investment business from local or overseas to
the Special Economic Zone;
jrKyfESHonfh vkyfief;rsm;teuf oD;jcm;uRrf;usifrI vdktyfonfh
vkyfief;rsm;rSty tjcm;vkyfief;rsm;udk Ed kifiHom;pD;yGm;a&;vkyfief;&Sif? ukrPD odkYr[kwf tzGJUtpnf;rsm;udk uefxdkuftjzpf
vkyfief;tyfESHapa&;twGuf aqmif&Gufay;&rnf/ &if;ESD;jrKyfESHolu
tBuHPf awmif;cHvmygu ,if;\vkyfief;twGuf oifhavsmfonfh
EdkifiHom;pD;yGm;a&;vkyfief;&Sif? ukrPD odkYr[kwf tzGJUtpnf;rsm;
&&SdEdkif&ef ndEIdif;ay;&rnf/
tcef;(5)tcef;(5)tcef;(5)tcef;(5)tcef;(5)
&if;ES D;jrKyfES Hol\ txl;tcGif hta&;rsm;&if;ESD;jrKyfES Hol\ txl;tcGifhta&;rsm;&if;ES D;jrKyfES Hol\ txl;tcGif hta&;rsm;&if;ESD;jrKyfES Hol\ txl;tcGifhta&;rsm;&if;ES D;jrKyfES Hol\ txl;tcGif hta&;rsm;
15/ &if;ESD;jrKyfESHolonf atmufyg vkyfief;rsm;udk owfrSwfcsuf
rsm;ESifhtnD vkyfudkifaqmif&GufcGifh&Sdonf-
(u) ukefMurf;ypnf;rS ukefacsmypnf;xkwfvkyfjcif;? pufudk
toHk;jyK ukefypnf;tqifhqif hxkwfvkyfjcif;?
ukefavSmifHkvkyfief; vkyfudkifjcif;? o,f,lydkYaqmif
jcif;ESifh 0efaqmifrIay;jcif;?
(c) &if;ES D;jrKyfES HrIvkyfief;wGif toHk;jyKrnfhukefMurf;
ypnf;rsm;? xkyfydk;ypnf;rsm;? pufypnf;ud&d,m
wefqmyvmrsm;ESifh pufoHk;qDrsm;udk jynfwGif;jynfyrS
txl;pD;yGm;a&;ZkeftwGif;odkY o,f,lwifoGif;jcif;?
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(c) commerce, import and export;
(d) selling at local market, in accordance with the
stipulation of the Management Committee,
other goods produced by investment business,
which are sub-standard but consumable except
medicines and foodstuff;(e) establishing and operat ing off ices for
investment business and overseas service
works in Special Economic Zone, with the
permission of the Management Committee;
(f) carrying out other businesses not prohibited
under the existing Laws, with the permission
of the Management Committee.
16. The investor:
(a) shall sell the goods produced in the Special
Economic Zone to the international market;
(b) shall use the imported materials for own
production only and not sell them in local
market;
( * ) ul;oef;a&mif;0,fjcif;? jynfwGif;odkY wifoGif;jcif;ESifh
jynfyodkY wifydkYjcif;?(C) &if;ESD;jrKyfESHrIvkyfief;rS xkwfvkyfonfhaq;0g;rsm;ESifh
pm;aomufukefypnf;rsm;rSty pHcsdefpHTef;rrD
aomfvnf; toHk;jyK&aom tjcm;ypnf;rsm;tm;
pDrHcefYcGJrIaumfrwD\ owfrSwfcsufESifhtnD jynfwGif;
aps;uGuf a&mif;csjcif;?
( i ) &if;ESD;jrKyfESHrI vkyfief;ESifh jynfyrS 0efaqmifrIvkyfief;
rsm;\ Hk;rsm;udk txl;pD;yGm;a&;ZkeftwGif; pDrHcefYcGJrI
aumfrwD\ cGifhjyKrdefYjzifh wnfaxmifzGifhvSpf
vkyfudkifaqmif&Gufjcif;?(p) wnfqJOya'wpf&yf&yft& wm;jrpfxm;jcif;
r&Sdaom tjcm;pD;yGm;a&;vkyfief;rsm;udk pDrHcefYcGJrI
aumfrwD\ cGifhjyKrdefYjzifh vkyfudkifaqmif&Gufjcif;/
16/ &if;ESD;jrKyfESHolonf-
(u) txl;pD;yGm;a&;ZkefrS xkwfvkyfaom ukefypnf;rsm;udk
tjynfjynfqdkif&maps;uGufodkU a&mif;cs&rnf/
( c ) jynfyrS wifoGif;vmonfh oGif;ukefypnf;rsm;udk
udk,fwdkifxkwfvkyfrItwGufom toHk;jyK&efjzpfNyD;
jynfwGif;wGif a&mif;csjcif;rjyK&/
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(c) if it is desirous to sell the goods contained in
sub- sections (a) and (b), locally shall obtainthe permission of the Management Committee
and pay stipulated taxes and revenues in accord
with the procedure under the existing Law.
17. The investor who invests and operates business in the
Special Economic Zone:
(a) may apply for income tax exemption on the
proceeds of overseas sale for the first five years
from the day of commencement of the
production or service;
(b) may apply for fifty percent relief on the income
tax rate stipulated under existing Law for the
second five years on the overseas sale
proceeds;
(c) for the third five years, if the profit obtained
from export sale is re- invested, may apply
for fifty percent relief on the income tax rate
stipulated under existing Law on such invested
profit;
( * ) yk'frcGJ(u)ESifh(c)wdkYyg ukefypnf;rsm;udk jynfwGif;wGif
a&mif;csvkdygu pDrHcefYcGJrIaumfrwD\ cGifhjyKcsuf
&,l wnfqJOya't& vkyfxHk;vkyfenf;ESifhtnD
owfrSwfaom tcGeftcrsm; ay;aqmif&rnf/
17/ txl;pD;yGm;a&;ZkeftwGif; &if;ESD;jrKyfESH vkyfief;vkyfudkif
onfh &if;ESD;jrKyfESHolonf -
(u) xkwfvkyfrI odkYr[kwf 0efaqmifrIvkyfief; pwifonfh
aeYrS yxrig;ESpftwGuf jynfya&mif;&aiGtay:
0ifaiGcGef uif;vGwfcGifh avQmufxm;Edkifonf/
(c ) 'kwd,ig;ESpftwGuf jynfya&mif;&aiGtay: wnfqJ
Oya't& owfrSwfonfh 0ifaiGcGefEIef;xm;\ 50
&mcdkifEIef;oufomcGifh avQmufxm;Edkifonf/
(*) wwd,ig;ESpftwGuf jynfywifyd k Ya&mif;csjcif;rS&&Sdonfh jrwfpGef;aiGudk jyefvnf&if;ESD;jrKyfESHygu
xdk&if;ESD;jrKyfESHonfh jrwfpGef;aiGtay: wnfqJOya'
t& owfrSwfonfh 0ifaiGcGefEIef;xm;\ 50 &mcdkifEIef;
oufomcGifh avQmufxm;Edkifonf/
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(d) after the expiry of exemption and relief period
contained in sub- sections (a) and (b), ifexemption and relief is not allowed again under
this Law, shall pay at the income tax rate
stipulated under existing Law.
18. After the expiry of the tax exemption and relief period
for goods processing businesses invested and operated inthe Special Economic Zone, if the value of export items
exceed 50 per cent of the total value of products in the large-
scale investment businesses; if it exceeds 60 percent in the
medium- scale investment businesses; and if it exceeds 70
percent in the small- scale investment businesses , incometax relief for that year may be applied for.
19. The investor, within the Special Economic Zone, shall:
(a) if the capital asset is transferred by sale,
exchange or otherwise as the promotion for
long- term investment, pay to the State theamount of money stipulated by the Central
Body which is not more than 50 percent of the
profit gained based upon the category of
business, value of investment and sale
proceeds;
(C) yk'frcGJ(u)ESifh(c)wdk Yyg uif;vGwfcGifhESifhoufomcGifh
umv ukefqHk;NyD;aemuf Oya't& uif;vGwfcGifhESif h oufomcGifhudk xyfrHcGifhjyKjcif;r&SdvQif wnfqJOya't& owfrSwfonfh 0ifaiGcGefEIef;xm;twdkif;xrf;aqmif&rnf/
18/ txl;pD;yGm;a&;ZkeftwGif; &if;ES D; jr KyfES Hvkyfud kifonfh
ukefypnf;xkwfvkyfrIvkyfief;rsm;twGuf tcGefuif;vGwfcGifhESifhoufomcGifhumv ukefqHk;NyD;aemuf ydk Yukefypnf;wefzdk;onfxkwfvkyfonfh ypnf;wefzdk; pkpkaygif;xuf tBuD;pm; &if;ESD;jrKyfESHrIvkyfief;rsm;wGif 50 &mcdkifEIef;xuf ausmfvGefvQifvnf;aumif;?tvwfpm;&if;ESD;jrKyfES HrIvkyfief;rsm;wGif 60 &mcdkifEIef;xufausmfvGefvQif vnf;aumif;? tao;pm;&if;ESD;jrKyfESHrIvkyfief;
rsm;wGif 70 &mcd kifEIef;xuf ausmfvGefvQifvnf;aumif; xdkESpftwGuf 0ifaiGcGefoufomcGifh avQmufxm;Edkifonf/
19/ &if;ESD;jrKyfESHolonf txl;pD;yGm;a&;ZkefwGif-
(u) a&&Snf&if;ESD;jrKyfESHrI vkyfief;aqmif&GufEdkifap&eftm;ay;onfhtaejzifh tajcypnf;udk a&mif;csjcif;?vJvS,fjcif; odkYr[kwf tjcm;enf;jzifh vTJajymif;jcif;jyKvQif vkyfief;trsdK;tpm;? &if;ESD;jrKyfESHrIwefzdk;?a&mif;&onfh wefzd k;wd k Yay:rlwnfNyD; &&S daomjrwfpGef;aiG\ 50 &mckdifEIef;xuf rydkonfh A[dktzGJUuowfrSwfaom aiGyrmPud k EdkifiHawmfodkYay;oGif;
&rnf/
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(b) pay tax, according to existing Law, on the
remaining profit after having paid under
sub-section (a);
Proviso: In case of petroleum and natural
gas sector and petrochemical
businesses, income-tax shall be
paid at the rate as prescribed by the
Income-tax Law.(c) if income is obtained from the lease of property,
income tax shall be paid on such income at the
rate stipulated under existing Law;
(d) may apply for exemption from income tax on
the dividends of each share-holder distributed
on the profit accrued locally and on which tax
has already been paid.
20. Although a non-resident foreigner has no business
incorporated in the Union of Myanmar, if he obtains the right
to operate relating to the Special Economic Zone under any
property and intellectual property right:
(a) the person who makes the payment shall deduct
the withholding tax from the source for the
royalty, interests and payments for business
activities and purchases in accord with income
tax rate prescribed under the Income- tax Law
and pay it to the person concerned;
( c ) yk'frcG J(u)t& ay;oGif;NyD; usef&Sdonfh jrwfpGef;aiG
tay: wnfqJOya'ESifhtnD tcGefay;aqmif &rnf/>cif;csu>cif;csu>cif;csu>cif;csu>cif;csuf/ / a&eHESif hobm0"mwfaiG Y u@ESifha&eH"mwkaA'vkyfief;rsm;twGufudkrl 0ifaiGcGefOya't& owfrSwfonfh 0ifaiGcGefEIef;xm;jzifh xrf;aqmif&rnf/
(*) ypnf;udk iSm;&rf;jcif;rS 0ifaiG&&SdvQif xdk&&Sdonfh0ifaiGtwGuf wnfqJOya't& owfrSwfonfh0ifaiGcGef EIef;xm;jzifh xrf;aqmif&rnf/
(C) jynfwGif;rS&&Sdaom tcGefxrf;aqmifNyD;onfh tjrwftay: cGJa0ay;onfh tpk&S,f,m0ifwpfOD;csif;\
tjrwfa0pkrsm;twGuf 0ifaiGcGefay;aqmifjcif;rSuif;vGwfcGifh avQmufxm;Edkifonf/
20/ jynfyae EdkifiHjcm;om;onf jrefrmEdkifiHwGif pD;yGm;a&;vkyfief;wpfcktjzpf zGJUpnf;xlaxmifxm;jcif; r&Sdaomfvnf;ypnf;ESifhtodPfypnf;qdkif&m tcGifhta&;wpfckckt& txl;
pD;yGm;a&;ZkefESifh qufpyf vkyfief;aqmif&GufcGifh &&SdvQif-(u) cdkifaMu;? twdk;? vkyfief;aqmif&Gufay;apjcif;ESifh
ypnf;0,f,ljcif;rsm;twGuf ay;&rnf haiGrsm;tay:wGif 0ifaiGcGefOya't& owfrSwfonfh0ifaiGcGefEIef;xm;ESifhtnD aiGay;acsolu yif&if;rS
jzwfawmuf oufqdkif&modkY ay;oGif;&rnf/
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(b) the person who makes the payment shall deduct
the with holding tax from the source on rentalfee and other similar receipts in accordance
with income tax rate prescribed under existing
Law and pay it to the person concerned.
21. The relevant investor shall collect and pay the income
tax of the local and foreign staff and workers employed in
the Special Economic Zone on their salaries and income at
the income tax rate prescribed under the existing Law in the
currency determined by the Central Body.
22. In the Special Economic Zone, the service enterprises:
(a) may enjoy tax relief of commercial tax up to
the prescribed period commencing from the
year of operation;
(b) on expiry of the relief period contained in sub-
section(a), shall pay commercial tax in accord
with the Commercial Tax Law.
23. In respect of the export items produced in the Special
Economic Zone, the exemption from commercial tax and
value-added tax (VAT) may be applied for.
(c) iSm;&rf;cESi f h tvm;wl tjcm;&aiGrsm;tay:
wnfqJOya't& owfrSwfonf h 0ifaiGcGefEIef;xm;jzif h aiGay;acsolu yif&if;rS jzwfawmuf
oufqkdif&modkY ay;oGif;&rnf/
21/ txl;pD;yGm;a&;ZkeftwGif;&Sd vkyfief;rsm;wGif vkyfudkifonfh
jynfwGif;jynfyrS 0efxrf;ESifh tvkyform;rsm;&&Sdaom A[dktzGJUuowfrSwfonf h aiGaMu;trsdK;tpm;jzif h vpm? 0ifaiGtay:wGif
0ifaiGcGefudk wnfqJOya't& owfrSwfonfh0ifaiGcGefEIef;xm;jzifh
oufqkdif&m&if;ESD;jrKyfESHolu aumufcHay;oGif;&rnf/
22/ txl;pD;yGm;a&;ZkefwGif 0efaqmifrIvkyfief;rsm;onf-
(u) vkyfief;aqmif&GufrI pwifonfhESpfrS owfrSwf
umvtxd ukefoG,fvkyfief;cGefudk owfrSwfonfh
twdkif; avQmhayghoufomcGifh &Edkifonf/
( c ) yk'frcGJ(u)yg avQmhayghoufomcGifh ukefqHk;NyD;aemuf
ukefoG,fvkyfief;cGef Oya'ESif htnD ukefoG,fvkyfief;cGef xrf;aqmif&rnf/
23/ txl;pD;yGm;a&;ZkefrS xkwfvkyfonfh ydk Yukefypnf;rsm;ESifh
pyfvsOf; ukefoG,fvkyfief;cGef odkYr[kwf wefzdk;xyfjznfhcGef
uif;vGwfcGifh avQmufxm;Edkifonf/
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24. The investor may be allowed to:
(a) import raw materials, machineries, equipmentsfrom foreign country which are imported for
export-oriented processing enterprises
established in Export Processing Zone, with
exemption from customs duty and other
revenues;
(b) import, with stipulations, machineries and
motor vehicles from foreign countries which
are to be used in investment enterprises with
exemption from customs duty and other
revenues, for five years commencing from the
year of operation, and relief of fifty percent of
customs duty and other revenues for the next
five consecutive years;
(c) except Export Processing Zone, other zonesin Special Economic Zone have the right of
exemption and relief of tax and revenue in
respect of the importation of materials related
to investment business from local and foreign
countries, in accord with the existing Law.
24/ &if;ESD;jrKyfESHoltm;-
(u) yd k Yukefypnf;xkwfvkyfrIZkeftwGif; wnfaxmifxm;aom ydkYukefypnf;xkwfvkyfrIvkyfief;rsm;twGuf
wifoGif;onfh ukefMurf;ypnf;rsm;? pufypnf;
ud&d,mrsm;ESifhvkyfief;oHk;ypnf;rsm;udk taumufcGef
ESif h tjcm;tcGeftcrsm; uif;vGwfcGifhjzif h jynfyrS
wifoGif;cGifhjyKEdkifonf/
(c) &i f;ESD;jrKyfESHrIvkyfief;wGif toHk;jyKrnfh ,mOf,E&m;
rsm;? armfawmf,mOfrsm;udk vkyfief;pwifonfhESpfrS
ig;ESpftwGif; taumufcGefESifh tjcm;tcGeftcrsm;
uif;vGwfcGifhjzifh vnf;aumif;? wpfqufwnf;aemufxyfig;ESpftxd taumufcGefESifhtjcm;tcGef
tcrsm;\ 50 &mcdkifEIef; oufomcGifhjzifhvnf;aumif;
owfrSwfcsufESifhtnD jynfyrSwifoGif;cGifhjyKEdkifonf/
( * ) txl;pD;yGm;a&;ZkeftwGif; ydkUukefypnf;xkwfvkyfrI
ZkefrSty tjcm;Zkefrsm;wGif &if;ESD;jrKyfESHrIvkyfief;ESifh
oufqdkifonfhypnf;rsm;udk jynfwGif;jynfyrS wifoGif;
jcif;ESifh pyfvsOf; tcGeftcrsm;uif;vGwfcGifhESifh
oufomcGifhrsm;ud k wnfqJOya'ESifhtnD cHpm;cGifh
jyKEdkifonf/
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25. The Central Body may, for the purpose of
development throughout the country, determine the extension
of tax exemption and tax relief period more than those
prescribed in this chapter, with the approval of the
Government , for the investors in Special Economic Zones
located in economically backward and difficult to
communicate areas.
Chapter VI
Specific Duties of Developer or Investor
26. The developer or investor, his employees, technicians,
staff and their family members residing in the Special
Economic Zone shall also abide by other existing Laws of
the Union of Myanmar in addition to the provisions of this
Law.
27. The balance of statement relating to his business shall
be in surplus for the developer or investor.
25/ EdkifiHawmfwpf0ef;vHk;wGif zGHUNzdK;wdk;wufap&eftvdkUiSm
pD;yGm;a&;zGHUNzdK;rI enf;yg;NyD; qufoG,foGm;vma&; cufcJaom
a'orsm;&Sd txl;pD;yGm;a&;Zkefrsm;wGif &if;ESD;jrKyfESHolrsm;twGuf
A[kdtzGJUonf tpdk;&tzGJU\ oabmwlnDcsufjzifh tcef;yg
tcGefuif;vGwfcGifh umvESifhoufomcGifh umvrsm;xuf ydkrdk
owfrSwfay;Edkifonf/
tcef;(6)tcef;(6)tcef;(6)tcef;(6)tcef;(6)
&if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Hol\&if;ES D;wnfaqmufol odk Yr[kwf &if;ES D;jrKyfES Hol\&if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Hol\&if;ES D;wnfaqmufol odk Yr[kwf &if;ES D;jrKyfES Hol\&if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfES Hol\
oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;oD;jcm;wm0efrsm;
26/ txl;pD;yGm;a&;ZkefwGifaexdkifaom &if;ESD;wnfaqmufol
odk Yr[kwf &if;ESD;jrKyfES HolESifh if;\tvkyform;rsm;? twwf
ynm&Sifrsm;? 0efxrf;rsm;ESifh rdom;pkwdkYonf Oya'yg jy|mef;csuf
rsm;tjyif jrefrmEdkifiH\ tjcm;wnfqJOya'rsm;udkvnf; vdkufemMu&rnf/
27/ &if;ESD;wnfaqmufol odkUr[kwf &if;ESD;jrKyfESHolonf rdrdd\
vkyfief;ESifhpyfvsOf;onfh aiGay;? aiG,l &Sif;wrf;wGif ydkaiGjzpfay:
ap&rnf/
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28. The investor shall, in respect of production enterprises
in export processing zone:(a) establish necessary management organizations,
offices and departments, industries and
warehouses only in the Zone;
(b) keep unused raw materials, packaging
materials and spare parts of machines only at
the warehouse or store recognized by the
Customs Department.
29. Except export processing zone, in respect of
production enterprises from other zones, the investor shall
pay taxes in advance in importing raw materials to be used
and may apply to refund the exempted taxes under section
24 when exporting items abroad.
30. The investor responsible to pay tax and duty assessable
under this Law shall:(a) pay tax and duty within the prescribed period.
If he is entitled to extend after the expiry of
the prescribed period, 0.5 percent of the
payable tax shall be paid as daily fine for each
day of such extended period;
28/ &if;ES D;jrKyfESHolonf ykdUukefypnf;xkwfvkyfrIZkeftwGif;&Sd
xkwfvkyfonfh vkyfief;rsm;ESifhpyfvsOf; -(u) vdktyfaom pDrHcefUcGJa&; tzGJUtpnf;rsm;? Hk;Xmersm;?pufrIvkyfief;rsm;ESifh odkavSmifHkrsm;udk ZkeftwGif;omwnf&Sdap&rnf/
(c) toHk;rjyK&ao;onfh ukefMurf;ypnf;rsm;? xkyfydk;
ypnf;rsm;ESifh puft&efypnf;rsm;udk taumufcGefOD;pD;Xmeu todtrSwfjyKaom ukefavSmifHk odkYr[kwfodkavSmifHk twGif;om xdef;odrf;xm;&Sd&rnf/
29/ &if;ES D;jrKyfES Holonf yd kUukefypnf;xkwfvkyfrIZkefrStytjcm;Zkefrsm;rS xkwfvkyfrIvkyfief;rsm;ESifhpyfvsOf; ukefMurf;ypnf;rsm;wifoGif;&mwGif tcGeftaumufrsm;ud k BudKwifay;aqmifxm;NyD; ykdUukefypnf;rsm;udk jynfyodkUwifykdUonfhtcgyk'fr 24 t& uif;vGwfcGifhjyKxm;onfh tcGeftaumufrsm;udkjyefvnfavQmufxm;awmif;cHEdkifonf/
30/ Oya't& pnf;MuyfaumufcH&rnfh tcGeftcrsm;ESifhpyfvsOf; ay;aqmif&efwm0ef&Sdonfh &if;ESD;jrKyfESHolonf -
(u) tcGeftcudk owfrSwfxm;aom umvtwGif;ay;aqmif&rnf/ owfrSwfxm;aom umvxufausmfvGefNyD;aemuf xyfrHwdk;jrif h cGif h jyKyguay;aqmif&rnfh tcGeftc\ 0U5 &mcdkifEIef;udkxdkxyfrHcGifhjyKonfhumv\ aeU&uftoD;oD;twGuf
aeUpOf'PfaMu;aiGtjzpf ay;aqmif&rnf/
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(b) if he evades to payment of tax and duty, fails
to pay tax and duty after extended period or
refuses to pay, he shall pay fine of amount not
more than five times of tax and duty prescribed
by the relevant Government department and
organization;
(c) if sufficient evidence is found of intentionally
falsifying the statistics prepared and submitted
to the relevant Government department and
organization, he shall have legal action taken
against him under criminal proceedings;
(d) if a dispute arises in respect of matter on tax,
he may apply to re-examine such matter to
the relevant department after first paying the
tax.
31. The investor shall:
(a) regis ter the enterprise , company or
organization to be operated in Special
Economic Zone in accord with the stipulations;
(c) tcGeftcay;aqmif&ef wdrf;a&Smifjcif;? xyfrHcGifhjyK
xm;aom umvxufausm fvGe f tcGe ftcay;aqmif&efysufuGufjcif; odkUr[kwf ay;aqmif&ef
jiif;qefjcif;jyKygu ay;aqmif&rnfh tcGeftc\
ig;qxufrydkaom 'PfaMu;aiGudkoufqkdif&m tpdk;&
Xme? tzGJUtpnf;u owfrSwfonfhtwdkif; ay;aqmif
&rnf/
(*) oufqkdif&mtpdk;&Xme? tzGJUtpnf;odkY jyKpkwifjyaom
pm&if;Z,m;rsm;udk wrifrrSefruef jyKvkyfwifjy
aMumif; cdkifvHkaom oufaocHtaxmuftxm;
rsm;ay:aygufvQif jypfrIaMumif;t& ta&;,ljcif;cH&rnf/
(C) tcGefudpESifhpyfvsOf; tjiif;yGm;rI ay:aygufygu
tcGefaiGudk OD;pGmay;aqmifNyD;rSom oufqkdif&mXme
odkU ,if;udptm;jyefvnfpdppfay;&efavSsmufxm;cGifh
&Sdonf/
31/ &if;ESD;jrKyfESHolonf-
(u) txl;pD;yGm;a&;ZkefwGif vkyfudkifrnhfhvkyfief;? ukrPD
okd Ur[kwf tzGJUtpnf;udkowfrSwfcsufrsm;ESifhtnD
rSwfyHkwif&rnf/
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(b) report to the Management Committee, on the
situation of implementation of his investment
business in accord with the stipulations;
(c) carry out for preparing and keeping records
for business statistics and accounts properly,
auditing, submitting to audit of relevant
department and reporting in accord with the
stipulations;
(d) destroy unusable perished and sub- standard
medicines and food stuff from pharmaceutical
and food stuff enterprises among the invested
enterprises, with the approval of the
Management Committee.
32. The investor shall:
(a) if desirous to terminate or liquidate his
business, company or organization, perform
the termination or liquidation with the prior
permission of the Management Committee, in
accord with the stipulations;
(c) rdrd\&if;ESD;jrKyfES HrI vkyfief;taumiftxnfazmf
aqmif&GufrI tajctaeudk pDrHcefYcGJrIaumfrwDodkYowfrSwfcsufrsm;ESifhtnD tpD&ifcHwifjy&rnf/
(*) vkyfief;qdkif&m pm&if;Z,m;ESifh aiGpm&if;rsm;udk
rSefuefpGmjyKpk rSwfwrf;rsm;xm;&Sdjcif;? pm&if;
ppfaq;jcif;? oufqdkif&mXme\ pm&if;ppfaq;rI
cH,ljcif;ESifh tpD&ifcHjcif;wdkUudk owfrSwfcsufrsm;ESifhtnD aqmif&Guf&rnf/
(C) &if;ESD;jrKyfES Honfh vkyfief;rsm;teuf aq;0g;ESifh
pm;aomufukefypnf;vkyfief;rsm;rS ysufpD;,dk,Gif;
toHk;rjyKEdkifaom? pHcsdefpHTef;rrDaom aq;0g;ESifhpm;aomufukefypnf;rsm;udk pDrHcefYcGJrIaumfrwD\
cGifhjyKcsuf&,lNyD;rS zsufqD;&rnf/
32/ &if;ESD;jrKyfESHolonf -
(u) rdrd\ vkyfief;? ukrPD odkYr[kwf tzGJUtpnf;udk
ydwfodrf;jcif; odkYr[kwf pm&if;&Sif;vif; zsufodrf;jcif;
jyKvkyfvdkygu pDrHcefYcGJrIaumfrwD\ BudKwifcGifhjyK
csufjzifh ydwfodrf;jcif; odkYr[kwf pm&if;&Sif;vif;
zsufodrf;jcif;udk owfrSwfcsufrsm;ESifhtnDjyKvkyf
&rnf/
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(b) settle any dispute arising in relation with
investment enterprise, in accord with the
dispute settlement procedures mentioned in
relevant agreement;
(c) transfer or sell part or whole of the shares of
his business, company or organization, with
the approval of the Management Committee;
(d) transfer and sell machineries and motor
vehicles to be used in investment enterprise
which are imported under sub- section (b) of
section 24 when they are no longer needed to
be used at the enterprise or at the time of
termination of enterprises, with the permission
of the Management Committee, in accord with
the stipulations and the existing Law.
33. Except enterprises which need specific expertise in
other enterprises among invested enterprises, the developer
or investor shall entrust work to citizen entrepreneur,
company or organization as contractor.
(c) &if;ESD;jrKyfES HrI vkyfief;ESifhpyfvsOf; tjiif;yGm;rI
wpfpHkwpf&may:aygufygu oufqkdif&mpmcsKyfygtjiif;yGm;rI ajz&Sif;enf;rsm;ESifhtnD ajz&Sif;&rnf/
(*) rdrd\vkyfief;? ukrPD odk Yr[kwf tzGJUtpnf;\
tpk&S,f,m wpfpdwfwpfydkif;udkjzpfap? tm;vHk;udk
jzpfap pDrHcefYcG JrIaumfrwD\ cGifhjyKcsuf&&SdrSomvTJajymif;a&mif;csEdkifonf/
(C) yk'fr 24? yk'frcGJ(c)yg &if;ESD;jrKyfESHrIvkyfief;wGif
toHk;jyK&ef wifoGif;cJ haom ,mOf,E&m;rsm;?
armfawmf,mOfrsm;tm; vkyfief; toHk;jyK&ef
rvdktyfonfhtcgwGifjzpfap? vkyfief;NyD;qHk;onfh
tcgwGifjzpfap pDrHcefYcGJrIaumfrwD\ cGifhjyKcsufESifh
tnD wnfqJOya'? owfrSwfcsufrsm;twdkif;
vTJajymif;a&mif;csEdkifonf/
33/ &if;ESD;wnfaqmufol odkYr[kwf &if;ESD;jrKyfESHolonf &if;ESD;jrKyfESHonfh vkyfief;rsm;teuf oD;jcm;uRrf;usifrIvdktyfonfh
vkyfief;rsm;rStytjcm;vkyfief;rsm;udk EdkifiHom;pD;yGm;a&;vkyfief;&Sif?
ukrPD odkYr[kwf tzGJUtpnf;rsm;udk uefxdkuftjzpf vkyfief;tyfESH
&rnf/
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34. The developer or investor shall take responsibility for
not causing environmental pollution and air pollution in
respect of his enterprise.
Chapter VII
Land Use
35. The Central Body:
(a) shall may, with the approval of the
Government, permit the developer or investor
land lease or land use after causing payment
of fees to be made for land lease or land use,
for at least 30 years;
(b) if desirous to continue to operate after theexpiry of the permitted term under sub-section
(a), may extend consecutive term of 30 years
for large-scale investment enterprise and
further 15 years of extension after the expiry
of the said term;
(c) if desirous to continue to operate after the
expiry of the permitted term under sub-section
(a), may extend consecutive term of 15 years
for medium-scale investment enterprise and
further 15 years of extension after the expiry
of the said term;
34/ &if;ESD;wnfaqmufol odkYr[kwf &if;ESD;jrKyfESHolonf rdrd
vkyfief;ESifhpyfvsOf; obm0ywf0ef;usifnpfnrf;rIESifh avxknpfnrf;rIrjzpfap&ef wm0ef,l&rnf/
tcef;(7)tcef;(7)tcef;(7)tcef;(7)tcef;(7)
ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;ajrtoHk;jyKjcif;
35/ A[dktzGJUonf-(u) tpd k;&tzG J U\ oabmwlnDcsufjzif h owfrSwfajriSm;&rf;c odkYr[kwf ajrtoHk;jyKc ay;oGif;apNyD;&if;ESD;wnfaqmufol odkUr[kwf &if;ESD;jrKyfES Holtm;ajriSm;&rf;cGif h odk Yr[kwf ajrtoHk;jyKcGif hudk
tenf;qHk; ESpf 30 cGifhjyKEdkifonf/(c) yk'frcGJ(u)t& cGifhjyKxm;aom oufwrf;ukefqHk;NyD;aemuf qufvufvkyfudkifvkdygu tBuD;pm;&if;ESD;jrKyfES HrIvkyfief;rsm;twGuf wpfqufwnf;oufwrf;wdk;cGifh 30 ESpfESifh ,if;oufwrf;ukefqHk;NyD;
xyfrH 15 ESpf oufwrf;wdk;jrifhay;Edkifonf/(*) yk'frcGJ(u)t& cGifhjyKxm;aom oufwrf;ukefqHk;
NyD;aemuf qufvufvkyfudkifvdkygu tvwfpm;&if;ESD;jrKyfES HrIvkyfief;rsm;twGuf wpfqufwnf;oufwrf;wdk;cGifh 15 ESpf ESifh ,if;oufwrf;ukefqHk;NyD;
xyfrH 15ESpf oufwrf;wdk;jrifhay;Edkifonf/
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(d) if desirous to continue to operate after the
expiry of the permitted term under sub-section
(a), may extend two times of consecutive term
of five years for small-scale investment
enterprises;
(e) shall scrutinize and permit the term of period
for land lease or land use which the developer
or investor actually needs depending on the
type of investment business and the amount
of investment.
36. The developer or investor shall bear the expenses of
transferring and compensation of houses, buildings, farms
and gardens, orchards/ fields, plantation on land permitted
by the Central Body if these are required to be transferred.
Moreover, he shall carry out to fulfil fundamental needs of
persons who transfer so as not to lower their original standard.
The relevant Management Committee shall coordinate as
may be necessary for the convenience of such works.
(C) yk'frcGJ(u)t& cGifhjyKxm;aom oufwrf;ukefqHk;
NyD;aemuf qufvufvkyfudkifvdkygu tao;pm;&if;ESD;jrKyfESHrIvkyfief;rsm;twGuf wpfqufwnf; oufwrf;
wdk;cGifh ig;ESpf ESpfBudrfjzifh oufwrf;wdk;jrifhay;Edkifonf/
( i ) &if;ESD;wnfaqmufol odk Yr[kwf &if;ESD;jrKyfESHolu
trSefvdktyfonfh ajriSm;&rf;cGifhumv odkYr[kwf
ajrtoHk;jyKcGif humvudk &if;ES D; jr KyfES HrIvkyfief;
trsdK;tpm;ESifh &if;ESD;jrKyfESHrIyrmPtay:rlwnfNyD;
pdppfcGifhjyKEdkifonf/
36/ A[kdtzGJ Uu cGifhjyKxm;onfhajray:wGif vlaetdrfajcrsm;?
taqmufttHkrsm;? v,f,mO,smOfNcHajrrsm;? oD;yifpm;yifrsm;?
pdkufcif;rsm;ponfwdkYudk ajymif;a&TU&Sif;vif;ay;&ef&Sdygu ,if;
wdkUtm; ajymif ;a&TUae&mcsxm;jcif;ESifh avsmfaMu;ay;jcif;wdkUtwGuf
ukefusp&dwfrsm;uk d &if;ESD;wnfaqmufol odk Ur[kwf &if;ESD;jrKyfESH
olu uscH&rnf/ xdk Yjyif ajymif;a&TU&olrsm;twGuf rlvtqifhtwef;xuf redrfhusap&efESifh ,if;wdkU\ tajccHvdktyfcsufrsm;
jynhfpHkap&efaqmif&Gufay;&rnf/ oufqkdif&m pDrHcefYcGJrIaumfrwD
onf tqdkyg vkyfief;rsm; tqifajyacsmarGUapa&;twGuf vdktyf
ovdk ndEIdif;aqmif&Gufay;rnf/
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37. The developer or investor:
(a) shall use the land which he is entitled to lease
or use in accordance with the prescribed terms
and conditions;
(b) may, in accordance with the existing Law, rent,
mortgage or sell the land and building toanother person for investment business within
the term granted to operate in accord with the
stipulations. If he sells, he shall comply with
the stipulations under sub-section (a) of
section 19 ;
(c) shall not modify or alter, without permission,
the topography or the contour of the land for
which he obtained lease or land use;
(d) shall report immediately to the Management
Committee if natural mineral resources or
antiques not relating to the permitted enterprise
and which are not included in the original
agreement are found above or under the land
37/ &if;ESD;wnfaqmufol odkUr[kwf &if;ESD;jrKyfESHolonf-
(u) rdrdiSm;&rf;cGifh odkYr[kwf toHk;jyKcGifh&SdaomajrudkowfrSwfxm;aom pnf;urf;csufrsm;ESif htnD
toHk;jyK&rnf/
( c ) vkyfief;vkyfudkifcGifhjyKxm;onfh ajrESifhtaqmufttHk
rsm;udk cGifhjyKcsufjzifhvkyfudkifonfh umvtwGif;
owfrSwfcsufrsm;ESifhtnD &if;ESD;jrKyfES HrIvkyfief;twGuf tjcm;yk*d KvfwpfOD;OD;tm;iSm;&rf;jcif;?
aygifESHjcif; odkYr[kwf a&mif;csjcif;udk wnfqJOya'
ESifhtnD aqmif&GufEdkifonf/ a&mif;csjcif;jyKvSsif
yk'fr 19? yk'frcG J(u)yg owfrSwfcsufESif htnD
vkdufemaqmif&Guf&rnf/(* ) rdrdiSm;&rf;cGif h odkYr[kwf toHk;jyKcGifh&&S daom ajr\
obm0ajrrsufESmoGifjyif odkUr[kwf ajrtedrfhtjrifh
taetxm;udk cGifhjyKcsufr&SdbJ jyKjyifajymif;vJjcif;
rjyK&/
(C) rdrdiSm;&rf;cGifh odkYr[kwf toHk;jyKcGifh&&Sdaom ajr\ajray:ajratmuf cGi f h jyKonf h vky fief;E Si f h
roufqdkifonfh rlvpmcsKyfwGif ryg0ifaom obm0
o,HZmwwGif;xGuf ypnf;udkjzpfap? a&S;a[mif;0wK
ypnf;udkjzpfap awGU&SdvQif pDrHcefYcGJrIaumfrwDodkY
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which he is entitled to lease or use. If the
Management Committee permits, he may
continue to operate on such land. If not, he
shall shift to the substituted area;
(e) Intend to operate affectively the permitted
enterprises on the land permitted to lease or
use. As such the enterprise contained in the
agreement shall be completed within the
prescribed term in the original agreement or
up to two years from the day of permission to
operate. If not completed, the permission shall
be revoked. The said land shall be returned
back and the buildings on this Land shall beremoved.
Chapter VIII
Banks and Finance Management and Insurance
Business38. The businesses which are operated in foreign currency
in the Special Economic Zone shall have the right to open
foreign account with any bank and carry out the matters of
receipt and payment in foreign currency in accord with the
stipulations.
csufcsif;taMumif;Mum;&rnf/ pDrHcefUcGJrIaumfrwDu
cGifhjyKvQif ,if;ajray: qufvufvkyfudkifEdkifonf/cGifhjyKcsufr&&SdvQif tpm;xdk;pDpOfay;onfh ae&modkY
ajymif;a&TUaqmif&Guf&rnf/
(i ) iSm;&rf;cGifh odkYr[kwf toHk;jyKcGif h &&Sdaom ajrwGif
cGifhjyKonfh vkyfief;rsm;udk trSefwu,f tusdK;&SdpGm
aqmif&Gufapa&;udk &nf&G,fonf/ odkYjzpfvkyfief;vkyfudkif&ef cGifhjyKcsuf&&Sdonfh aeY&ufrS ESpfESpftxd
jzpfap? rlvpmcsKyfyg umvtwGif;jzpfap pmcsKyfyg
vkyfief;udk tNyD;aqmif&Guf&rnf/ NyD;pD;jcif; r&SdvQif
cGifhjyKcsufudkkyfodrf;jcif; cH&rnf htjyif ,if;ajrudk
jyefvnftyfESHNyD; ajray:&SdtaqmufttHkrsm;udkvnf;z,f&Sm;ay;&rnf/
tcef;(8)tcef;(8)tcef;(8)tcef;(8)tcef;(8)
bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;bPfESif h aiGa&;aMu;a&; pDrHcef YcG J jcif;ESif h tmrcH vkyfief;
38/ txl;pD;yGm;a&;ZkefwGif EdkifiHjcm;aiGjzifh aqmif&Gufaomvkyfief;rsm;onf jrefrmEdkifiHtwGif;&Sd EdkifiHjcm;bPfvkyfief;
vkyfudkifcGifh&Sdonfh bPfwpfckckwGif EkdifiHjcm;aiGpm&if; zGifhvSpfcGifh
&SdNyD; EdkifiHjcm;aiGjzifh &aiG? ay;aiG udp&yfrsm;udk owfrSwfcsufrsm;ESifh
tnD aqmif&GufcGifh&Sdonf/
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39. The investor is entitled to:
(a) evaluate in the currency determined by the
Central Body and pay in accord with the
stipulations within the period of production of
goods and operation of businesses;
(b) exchange and transmit their own foreign
currency within the Special Economic Zoneor abroad.
40. Foreign insurance companies and joint insurance
companies have the right to operate their agency offices and
insurance business within the Special Economic Zone in
accord with the stipulations.
Chapter IX
Management and Inspection of Commodities by
Customs Department
41. The export processing zone and sub-trade zone withinthe Special Economic Zone in which zones of different nature
of works are combined:
(a) enterprises concerned with the Customs
Department shall operate under the
supervision of the said department;
39/ &if;ESD;jrKyfESHoltm;-
(u) ukefypnf;rsm; xkwfvkyfjcif; odkYr[kwf vkyfief;rsm;vkyfudkifjcif;jyKonfh umvtwGif; owfrSwfcsufrsm;
ESifhtnD A[dktzGJUu owfrSwfonfh aiGaMu;jzifh
wefzdk;owfrSwfcGifhESifh ay;acscGifhjyKEdkifonf/
(c) rdrdwd k Y\ Ed kifiH jcm;oH k;aiGud k txl;pD;yGm;a&;Zkef
twGif;jzpfap? jynfyodkYjzpfap owfrSwfcsufrsm;ESifhtnD vJvS,fcGifhESifh vTJajymif;cGifhjyKEdkifonf/
40/ EdkifiHjcm; tmrcHukrPDrsm;ESifh zufpyftmrcHukrPDrsm;
onf txl;pD;yGm;a&;ZkeftwGif; ,if;wdkY\udk,fpm;vS,fHk;rsm;ESifh
tmrcHvkyfief;rsm;udk owfrSwffcsufrsm;ESifhtnD vkyfudkifcGifh&Sdonf/
tcef;(9)tcef;(9)tcef;(9)tcef;(9)tcef;(9)
taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;taumufcGefOD;pD;Xmeu pDrHcef YcG J jcif;ESif h ukefypnf;rsm;
ppfaq;jcif;ppfaq;jcif;ppfaq;jcif;ppfaq;jcif;ppfaq;jcif;
41/ vkyfief;obm0 rwlnDaom ZkeftrsdK;rsdK; aygif;pyfxm;onfhtxl;pD;yGm;a&;ZkeftwGif;&Sd ydkYukefypnf; xkwfvkyfrIZkefESifh wpfqifhcH
ukefoG,frIZkeffwdkYonf-
(u) taumufcGefOD;pD;XmeESifh oufqkdifaom vkyfief;
rsm;udk ,if;Xme\ BuD;MuyfrIjzifh aqmif&Guf&rnf/
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(b) shall, in respect of goods, transport vehicles
and machineries and personal utilities, enteringinto or taking out of the Special Economic
Zone, comply with this Law and existing
Custom Law and Rules;
(c) are entitled to commence the operation of
business, with the approval of the Management
Committee, in accord with the stipulation if
the responsible personnel of the Customs
Department inspect and approve for security.
42. The Customs Department, in respect of investmententerprise in export processing zone and sub-trade zone:
(a) may allow the investor to carryout importing
raw materials and instruments, production of
goods and exporting to local and foreign
countries in accord with the stipulations;
(b) shall not allow retail and wholesale sale,
general trading and exhibition of goods not
related to goods production enterprise in the
export processing zone.
( c ) tqkdyg Zkefrsm;twGif;odkY oGif;,lvmrnfh odkYr[kwf
ZkefjyifyodkY xkwf,loGm;rnfh ukefypnf;rsm;? o,f,lyd k Yaqmifa&; ,mOf,E&m;rsm;? ud k,fyd kiftoHk;taqmifypnf;rsm;ESif h pyfvsOf; Oya'ESif hwnfqJtaumufcGef Oya'? enf;Oya'rsm;t&vkdufemaqmif&Guf&rnf/
( * ) taumufcGefOD;pD;XmerS wm0ef&Sdolrsm;u ,if;Zkefrsm;tm; ppfaq;NyD; vHkjcHKrI&SdaMumif; twnfjyKvQifpDrHcefYcGJrIaumfrwD\ cGifhjyKcsufjzifh owfrSwfcsufrsm;ESifhtnDvkyfief;rsm; pwifaqmif&GufcGifh&Sdonf/
42/ taumufcGefOD;pD;Xmeonf ydkYukefypnf;xkwfvkyfrIZkefESifh
wpfqifhcHukefoG,frIZkefrsm;wGif &if;ESD;jrKyfESHaom vkyfief;ESifhpyfvsOf;onfh-
(u) ukefMurf;ypnf;ESifh ypnf;ud&d,mrsm; wifoGif;jcif;?ukefypnf;rsm; xkwfvkyfjcif;ESif h jynfwGif;jynfyodkYwifydkYjcif;wdkYudk owfrSwfcsufrsm;ESifhtnD &if;ESD;jrKyfESHoltm; aqmif&GufcGifhjyKEdkifonf/
(c) yd k Yukefypnf; xkwfvkyfrIZkeftwGif; ukefypnf;xkwfvkyfrIvkyfief;ESifh oufqdkifjcif;r&Sdaom vufvDvufum;a&mif;csjcif;? taxGaxGukefoG,fjcif;ESifh
ukefpnfjyyGJrsm; cif;usif;jyojcif;wdkYudk cGifhrjyK&/
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43. The Customs Department shall supervise to cause the
investors who operate business in export processing zoneand sub-trade zone to abide by this Law and existing Customs
Law and Rules in carrying out the following matters:
(a) transporting goods between foreign countries
and the said zones;
(b) transporting goods between the said zones and
other special economic zones;
(c) transporting goods within the said zones;
(d) entering into or leaving from such zones of
transporting vehicles and moving and
transporting personal utilities.
44. The investor within the export processing zone and
sub-trade zone in accord with the stipulations:
(a) may purchase directly from inside the country
necessary raw materials, supplementary
materials, parts and instruments, packaging
materials and semi- finished products for
production of export items;
43/ taumufcGefOD;pD;Xmeonf ydkYukefypnf; xkwfvkyfrIZkefESifh
wpfqifhcH ukefoG,frIZkefrsm;wGif vkyfudkifaom &if;ESD;jrKyfESHolrsm;uatmufygudp&yfrsm; aqmif&Guf&m Oya'ESif hwnfqJtaumufcGefOya'? enf;Oya'rsm;ESifhtnD aqmif&Gufap&efBuD;Muyf&rnf-
(u) Ed kifiH jcm;wd kif;jynfrsm;ESif h ,if;Zkefrsm;tMum;
ukefypnf;rsm; a&TUajymif;o,faqmifjcif;?(c) ,if;Zkefrsm;ESifh tjcm;txl;pD;yGm;a&;Zkeffrsm;tMum;
ukefypnf;rsm; a&TUajymif;o,faqmifjcif;?
(*) ,if;Zkefrsm;twGif; ukefypnf;rsm; a&TUajymif;o,faqmifjcif;?
(C) ,if;Zkefrsm;odkYjzpfap? ,if;Zkefrsm;twGif;rSjzpfapo,f,lydkYaqmifa&;,mOfrsm; 0ifxGufoGm;vmjcif; ESifhudk,fydkifoHk;ypnf;rsm; a&TUajymif;o,faqmifjcif;/
44/ &if;ESD;jrKyfESHolonf ydkYukefypnf;xkwfvkyfrIZkefESifh wpfqifhcH
ukefoG,frIZkeffrsm;twGif; owfrSwfcsufrsm;ESifhtnD-(u) ydkYukefypnf;rsm; xkwfvkyfa&;twGuf vdktyfaom
ukefMurf;ypnf;rsm;? t&ef ypnf;rsm;? tpdwftydkif;rsm;ESif h ud&d,mwefqmyvmrsm;? xkyfyd k;onhfypnf;rsm;ESifh wpf0ufwpfysuf xkwfukefypnf;rsm;udk
jynfwGif;rS wdkufdkuf 0,f,lEdkifonf/
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(b) shall cause the goods purchased directly under
sub- section (a) to be inspected by the CustomsDepartment and approval obtained there from.
45. The investor shall, in buying goods directly from local
market, buy from the seller who has completed in accord
with the procedures and the export item provisions.
46. In importing raw materials and equipments into export
processing zone and sub- trading zone to produce export item
or in finally exporting export items to abroad, if the investors
comply with the stipulation, the Customs Department shall
carry out one- stop declaration, one- stop document inspection
and one- stop goods inspection.
Chapter X
Quarantine Inspection and Confinement so as not to
spread Contagious Disease
47. The responsible person from the quarantine
Prevention Department:
(a) shall carry out Quarantine inspection and
confinement so as not to spread contagious
(c ) yk'frcG J(u)t& wdkufdkuf0,f,laom ypnf;rsm;udk
taumufcGefOD;pD;Xmeu ppfaq;NyD;twnfjyKcsuf&,l&rnf/
45/ &if;ESD;jrKyfESHolonf jynfwGif;rSukefypnf;rsm;udk wdkufdkuf0,f,l&mwGif jynfyydkYukefwifydkYrIqdkif&m jy|mef;csufrsm;? vkyfxHk;vkyfenf;rsm;ESifhtnD aqmif&GufNyD;onfh a&mif;csolxHrS 0,f,l
wifoGif;&rnf/46/ ydkYukefypnf; xkwfvkyfrIZkefESifh wpfqifhcH ukefoG,frIZkeffrsm;twGif;odkY ydkYukefypnf;xkwfvkyf&ef ukefMurf;ypnf;ESifh ypnf;ud&d,mrsm; wifoGif;&mwGif vnf;aumif;? ydkYukefypnf;rsm;udkjynfyodkY tNyD;tydkif wifydkY&mwGifvnf;aumif; &if;ESD;jrKyfESHolrsm;u
owfrSwfcsufrsm;ESifhtnD vkdufemaqmif&GufvQif taumufcGefOD;pD;Xmeonf wpfBudrfwnf; aMunmcGifhjyKjcif;? taxmuftxm;pm&Gufpmwrf;rsm;udk wpfBudrfwnf;ppfaq;jcif;ESifh ukefypnf;
rsm;udk wpfBudrfwnf; pdppfjcif;wdkYudk jyK&rnf/
tcef;(10)tcef;(10)tcef;(10)tcef;(10)tcef;(10)
ul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gul;pufa&m*g &Sdr&Sd ppfaq;jcif;ESifh ul;pufa&m*gjyef YyGm;rIr&Sdap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&S dap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&Sdap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&S dap&ef oD;oeff Yxm;&S d jcif;jyef YyGm;rIr&S dap&ef oD;oeff Yxm;&S d jcif;
47/ ul;pufa&m*g umuG,fa&;XmerS wm0ef&Sdolonf-
(u) txl;pD;yGm;a&;ZkeftwGif;odkY wdkufdkufwifoGif;rnfh
odkYr[kwf txl;pD;yGm;a&;ZkefrS ZkefjyifyodkY wdkufdkuf
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disease in transporting goods, vehicles,
containers, animals and plants which are to be
directly imported to a Special Economic Zone
or transported from a Special Economic Zone
to outside, between the ports, air ports, railway
stations and Special Economic Zones;
(b) shall carry out Quarantine inspection and
confinement so as not to spread contagious
disease , as may be necessary, relating to export
import items or investment businesses within
the Special Economic Zone.
Chapter XI
Matters relating to Labour
48. The Management Committee, in the Special
Economic Zone:
(a) shall supervise the conclusion of employment
agreement in accordance with the stipulations;
(b) shall coordinate in determining the rights and
duties of the employer and employee or terms
and conditions relating to employment
contained in the employment agreement, not
o,f,ly d k Yaqmifrnf h yp nf;rsm; ? ,mOfrsm; ?
ukefaowmrsm;? wd&pmefrsm;ESifhtyifrsm;udk qdyfurf;?avqdyf? blwmHkESifh txl;pD;yGm;a&;ZkefwpfckESifh
wpfcktMum; ydkYaqmif&mwGif ul;pufa&m*g &Sdr&Sd
ppfaq;jcif;ESifh ul;pufa&m*g jyefYyGm;rIr&Sdap&ef
oD;oefYxm;&Sdjcif;wdkYudk jyKvkyf&rnf/
(c) yd k Yukef? oGif;ukefypnf;rsm;ESif hpyfvsOf;jzpfap?txl;pD;yGm;a&;ZkeftwGif; &if;ESD;jrKyfESHrI vkyfief;
rsm;ESifh pyfvsOf;jzpfap ul;pufa&m*g &Sdr&Sd ppfaq;
jcif;ESifh ul;pufa&m*g jyefYyGm;rIr&Sdap&ef oD;oefY
xm;&Sdjcif;wdkYudk vdktyfovdkaqmif&Guf&rnf/
tcef;(11)tcef;(11)tcef;(11)tcef;(11)tcef;(11)
tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;tvkyform;a&;&mudp&yfrsm;
48/ pDrHcefUcGJrIaumfrwDonf txl;pD;yGm;a&;ZkeftwGif; -
(u) tvkyfcefYxm;rIqdkif&m oabmwlnDcsuf pmcsKyfudk
owfrSwfcsufrsm;ESif htnD csKyfqdkapa&;twGuf
BuD;Muyf&rnf/
( c ) tvkyfcefYxm;a&; oabmwlpmcsKyfyg tvkyf&SifESifh
tvkyform;wdk Y\ tcGifhta&; ESifhwm0efrsm;udk
vnf;aumif;? tvkyftud kifqkdif&m pnf;urf;csuf
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to be less than the rights and duties contained
in the existing labour Laws and Rules including
minimum wages, bonus, leave, holiday, overtime
fees, compensation for dismissal and
workmens compensation resignation from
work, grant and rights;
(c) shall negotiate and mediate in the disputes
arising between the employer and employee,
technician or staff;
(d) shall inspect and supervise so as not to affect
or lose the rights and protection of theemployees, technicians and staff;
(e) may determine the minimum wages of
employee and staff.
49. If no settlement has been reached in the disputes
arising between the employer and employee, technician or
staff, in the Special Economic Zone although negotiation
and mediation were made by the Management Committee, it
shall accept the decision under the Trade Dispute Act of the
Union of Myanmar.
rsm;udk vnf;aumif; owfrSwf&m tenf;qHk;vkyfc
vpm? cGif h&uf? tvkyfydwf&uf? tcsdefyd kvkyfc?tvkyfxkwfepfemaMu;ESifh tvkyform;avsmfaMu;
ponfwdk Ytygt0if wnfqJtvkyform;qkdif&m
Oya'? enf;Oya'rsm;yg tcGifhta&;rsm; &&Sdapa&;
twGuf ndEIdif;aqmif&Gufay;&rnf/
(*) tvkyf&SifESifh tvkyform;? twwfynm&Sif odkYr[kwf
0efxrf;wdk YtMum; ay:aygufvmonfh tjiif;yGm;rI
rsm;udk aphpyfndEIdif;jcif;ESifh zsefajzjcif;jyK&rnf/
(C) tvkyform;? twwfynm&SifESif h 0efxrf;wdk Y\
tcGifhta&;ESifh &ydkifcGifhrsm; epfem qHk;IH;jcif;r&Sdap&efppfaq;jcif;ESifh BuD;Muyfjcif;jyKEdkifonf/
(i) tvkyform;ESifh 0efxrf;wdkY\ tenf;qHk;vkyfcudk
owfrSwfay;Edkifonf/
49/ txl;pD;yGm;a&;ZkefwGif tvkyf&SifESifhtvkyform;? twwfynm&Sif odkYr[kwf 0efxrf;wdkYtMum; ay:aygufvmonfh tjiif;yGm;rI
rsm;udk pDrHcefYcGJrIaumfrwDu aphpyfndEIdif;jcif;ESifh zsefajzjcif;
jyKaomfvnf; ajyvnfrIr&&S dvQif jrefrmEdkifiH\ 0gPdZy#dyurI
tufOya't& tqHk;tjzwfudk cH,l&rnf/
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50. The foreigners working in the Special Economic Zone
shall have the work permit issued by the Union of Myanmar.51. The investor:
(a) in employing ci tizen ski lled workers,
technicians and staff for expertise works, shall
employ at least 25 percent of citizens at the
expiry of the first five years, 50 percent at the
expiry of the second five years and 75 percent
at the expiry of the third five years from the
commencement year of the business;
(b) shall arrange and provide necessary trainingfor the improvement of the skill of the
employees and staff in appointing under sub -
section (a);
(c) shall employ citizens only at the works where
expertise is not required;
(d) shall carry out labour recruitment through the
Work and Labour Recruitment Office, local
labour recruitment agents or by own
arrangement;
50/ txl;pD;yGm;a&;ZkeftwGif; tvkyfvkyfudkifonfh EdkifiHjcm;om;rsm;onf jrefrmEdkifiHrSxkwfay;aom tvkyfvkyfcGifhvufrSwf&Sd&rnf/
51/ &if;ESD;jrKyfESHolonf -
(u) uRrf;usifrIqdkif&mvkyfief;rsm;twGuf EdkifiHom;uRrf;usifol tvkyform;rsm;? twwfynm&Sifrsm;ESifh0efxrf;rsm;udk cefYxm;&mwGif vkyfief;pwifonfhESpfrSyxr ig;ESpfukefqH k;onfhtcsdefwGif Ed kifiHom;