Myanmar 2008 Constitution (reviewed 2015)

SCHEDULE 5. Taxes Collected by Region or States (Refer to Section 254)

1. Land revenue.
2. Excise revenue.
3. Water tax and embankment tax based on dams and reservoirs managed by the Region or State and tax on use of electricity generated by such facilities managed by the Region or State.
4. Toll fees from using roads and bridges managed by the Region or State.
5. 1. Royalty collected on fresh water fisheries.
   2. Royalty collected on marine fisheries within the permitted range of territorial water.
6. Taxes collected on vehicles on road transport and vessels on inland waterway transport, in accord with law, in a Region or a State.
7. Proceeds, rent fees and other profits from those properties owned by a Region or a State.
8. Fees, taxes and other revenues collected on services enterprises by a Region or a State.
9. Fines imposed by judicial courts in a Region or a State including Region Taya Hluttaw or State Taya Hluttaw and taxes collected on service provision and other revenues.
10. Interests from disbursed by a Region or State.
11. Profits returned from investment of a Region or State.
12. Taxes collected on extraction of the following items from the forests in a Region or a State:
    1. Taxes collected on all other woods except teak and other restricted hard woods;
    2. Taxes collected on firewood, charcoal, rattan, bamboo, birdnests, cutch, thanetkha, turpentine, eaglewood and honey-based products.
13. Registration fees.
14. Taxes on entrainments.
15. Salt tax.
16. Revenue received from the Union Fund Account.
17. Contributions by development affairs organizations in a Region or State concerned.
18. Unclaimed cash and property.
19. Treasure trove.
20. Tax on Investment that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
21. Tax on Insurance that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
22. Tax on Income that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
23. Commercial taxes that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
24. Customs duties that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
25. Tax on Hotels and lodging houses that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
26. Tax on Tourism that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
27. Tax on Registration of documents that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
28. Tax on Marine fisheries that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
29. Tax on Oils and gas that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
30. Tax on Mineral and Mining that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
31. Tax on Jewelry that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
32. Tax on Others Woods expect Teak and group (1) including Thitya, Ingyin , Pyinkado, Padauk, Thingan-net, Tamalan that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
33. Tax on Industrial activities that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
34. Tax on shipbuilding, repair and maintenance that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
35. Tax on air transport that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
36. Tax on Housing and Buildings that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
37. Tax on Private schools and training that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
38. Tax on Private hospitals and clinics that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union;
39. Tax on Literature, dramatic arts, music, traditional arts and crafts, cinematographic and videos that have the right to be undertaken in the Region or State in accordance with the law enacted by the Union.