Collected Burmese laws of 2015 - Online Burma Library · က်ဆိုင်ော ြေေစ်ယာန်အ င်းထတာ်ကကီးမျေား (Churches) က

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( )

President of the Union

Ministry of Finance Union

of Burma, the United Kingdom, India or Pakistan and the Union of Burma

the Republic of the Union of Myanmar

Financial Commissioner Union Minister of

Finance Commissioner of Customs

Director-General of Customs Customs-collector

Competent Customs Official

real value customs value

bill of entry import declaration

vessel conveyance

the Tariff Act, 1953 the Tariff Law

the Board of Management for the Port of Rangoon

Myanmar Port Authority

the Press Registration Act Printing and Publishing Law

() ()

-

"( f ) conveyance means any vehicle which navigates by air, by sea or by land used for the industrial or commercial

Interpretation.

transport of goods. Such expression includes lighters and

barges, square-rigged or ship borne, hovercraft, aircraft,

road vehicle (including trailers, semi-trailers and combinations

of such vehicles), railway rolling stock which is used for

the transport of persons for remuneration, or which is

driven whether or not for remuneration.

"( h ) master when used in relation to any conveyance means any person having command or charge of such conveyance.

This expression also includes such person having command

or charge of any kind of conveyance used to travel on and to

convey anything by sea, by air or by land. But this expression

does not include pilot and harbour-master.

() ()

() () -

"( l ) import declaration means all documents including but not limited to, Declarations, Permits, Licenses, and Trade

Documents that are required from time to time to be submitted

to the Customs Department for customs clearance or any

other purpose, for the importation of goods shall be in the

form, including electronic documents and data messages,

prescribed by the Director-General of Customs.

"(m) export declaration means all documents including but not limited to, Declarations, Permits, Licenses, and Trade

Documents that are required from time to time to be

submitted to the Customs Department for customs clearance

or any other purpose, for the exportation of goods shall be

in the form, including electronic documents and data

messages, prescribed by the Director-General of Customs.

Interpretation.

"( n ) illegal goods means any goods which makes importation or exportation or transition to be prohibited or restricted by

this Act or any other existing laws.

()

-

"( d ) goods applied to a counterfeit trade-mark or any other existing laws, goods which import a false trade description.

-

() ()

( ) ()

-

"19. Any Union Ministry or Ministry of Finance assigned by the Union Government may from time to time, by

notification in the Gazette, prohibit or restrict the bringing

or taking by any means of transport for those goods of any

specified description into or out of the Republic of the

Union of Myanmar, or any specified region thereof, either

generally or from or to any specified country, region, port

or place beyond the limits of the Republic of the Union of

Myanmar.

Any person who imports or exports any illegal goods which

have prohibited or restricted shall be taken action by

existing Laws.

by sea

by any means of transport

-

"30. Notwithstanding anything contained in any other existing laws as regards the determination of customs value,

Power to prohibit

or restrict

importation or

exportation of

goods.

Prohibitions.

Customs Value

defined.

in determining the customs value under this Act, the

Ministry of Finance may, from time to time, by notification

in the Gazette, in order to levy the customs duties according

to the law on any goods exported or imported by any

means, impose the procedures, rules and regulations to be

abided in determining the customs value.

one

year seven years

three months

one year

-

"42. When any goods, which have been imported by drawback system, by any means into any customs-port from

any foreign port, due customs duties shall be paid since

such goods had been imported. If such goods upon which

duties of customs have been paid and are capable of being

easily identified or stores for use on board or ship

equipments using on board are to be re-exported from such

customs-port to any foreign port, correspond with the

provisions of importation, seven-eighths of such duties

shall be repaid as drawback.

Provided that, in every such case, the goods be identified to

the satisfaction of Competent Customs Official at such

customs-port, and that the re-export be made within two

years from the date of importation, as shown by the records

of the custom-house.

Provided further that, the Director-General of Customs may

extend one year as the term of period. If it is necessary to

extend the term of period permitted by the Director-General

of Customs, Union Minister of Finance may extend the

term case by case for the interest of the state.

Drawback

allowable on

re-export.

- -

-

"43-B. The Director-General of Customs has the power to prescribe notification relating to the functions, procedures,

duration of time, security deposits and fines in respect of

the temporary admission of goods.

() five

kyats the amount of money prescribed by the Director-General

of Customs from time to time

not

exceeding five kyats the amount of money prescribed by the

Director-General of Customs from time to time

() the

wharf belonging to any port commissioners, Port Trust or other public body or

company the wharf belonging to the Myanmar Port Authority

or the government organization or private or public company

-

"139. When goods are cleared for shipment on an export declaration presented after port-clearance has been granted,

the Competent Customs Official may, if he thinks fit, levy,

the amount of charge prescribed by the Director-General of

Customs from time to time, in addition to regular payable

customs duties for such goods.

steam vessel ship-borne

is

square-rigged or propelled by steam

Power to make

procedure concerning

Temporary

Admission.

Additional charge

on goods cleared

for shipment after

portclearance

granted.

-

() one hundred kyats

fifty thousand kyats two hundred

kyats one hundred thousand kyats

five hundred kyats two

hundred and fifty thousand kyats

one thousand kyats five hundred thousand

kyats two thousand kyats

ten hundred thousand kyats

four thousand kyats twenty hundred

thousand kyats

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

1._If any person fails to comply

with the issued rules, regulations,

orders, notifications, directives

and procedures in respect of

this Act,

General

such goods shall be liable

to confiscation or any person

concerned in any such

offence shall be liable to a

penalty not exceeding three

times of the customs value

of the goods or such person

concerned shall, on conviction

of any such offence before a

Magistrate, be liable to

imprisonment for a term not

exceeding three years.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

3._If any person ship or land

goods, or aid in the shipment or

landing of goods, or knowingly

keep or conceal, or knowingly

permit or procure to be kept or

concealed, any goods shipped

or landed, or intended to be

shipped or landed, contrary to

the provisions of this Act, or

if any person be found to have been

on board of any conveyance liable

to confiscation on account of the

commission of an offence under

No.4 of this section, while such

conveyance is within any bay,

river, creek or arm of the sea

which is not a port for the

shipment and landing of goods,

General

such person shall be liable

to a penalty not exceeding

three times of the customs

value of the goods.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

5._If any goods are put, without the

authority of the proper officer of

Customs, on board of any tug-

11 such goods shall be liable

to confiscation; any person

concerned in any such offence

shall be liable to a penalty

Offences

Section of this Act

to which offence

has reference

Penalties

steamer or pilot-conveyance

from any seagoing conveyance

inward-bound, or

if any goods are put, without such

authority, out of any tug-steamer

or pilot-conveyance for the

purpose of being put on board

of any such conveyance outward-

bound, or

i f any goods on which drawback

has been granted are put, without

such authority, on board of any

tug-steamer or pilot-conveyance

for the purpose of being re-

landed,

not exceeding three times

of the customs value of the

goods.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

8._If any goods, the importation or

exportation of which is for the

time being prohibited or

restricted by or under chapter

IV of this Act, be imported into

or exported from the Republic

18 and 19 such goods shall be liable

to confiscation; any person




times of the customs value

Offences

Section of this Act

to which offence

has reference

Penalties

of the Union of Myanmar

contrary to such prohibition or

restriction, or

if any attempt be made so to

import or export any such goods,

or if any such goods be found

in any package produced to any

officer of Customs as containing

no such goods, or if any such

goods, or any dutiable goods,

be found either before or after

landing or shipment to have been

concealed in any manner on

board of any conveyance within

the limits of any port in the

Republic of the Union of

Myanmar, or

if any goods, the exportation of

which is prohibited or restricted

as aforesaid, be brought to any

wharf in order to be put on

board of any conveyance for

exportation contrary to such

prohibition or restriction,

of the goods or such person


of any such offence before

a Magistrate, be liable to

imprisonment for a term

not exceeding three years.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

10._ If any goods, on the entry of

which for re-export drawback

has been paid, are not duly

exported, or are unshipped or

re-landed at any customs-port

(not having been duly re-

landed or discharged under the

provisions of this Act),

42 and 43 such goods, together with

any conveyance used in so

unshipping or re-landing

them, shall be liable to

confiscation; and the master

of the conveyance from

which such goods are so

unshipped or re-landed and

any person by whom or by

whose orders or means such

goods are so unshipped or

re-landed, or who aids or is

concerned in such unshipping

or re-landing, shall be liable


three times the customs

value of such goods.

()

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

20._If any bill of lading or copy

required under section 58 is

58 the master of the conveyance


Offences

Section of this Act

to which offence

has reference

Penalties

false and the master is unable

to satisfy the Competent Customs

Official that he was not aware

of the fact, or if any such bill or

copy has been altered with

fraudulent intent, or

if the goods mentioned in any

such bill or copy have not been

bona fide shipped as shown

therein, or

if any such bill of lading, or any

bill of lading of which a copy

is delivered, has not been made

previously to the departure of the

conveyance from the place where

the goods referred to in such

bill of lading were shipped, or

if any part of the cargo has been

staved, destroyed or thrown

overboard, or if any package

has been opened and such part

of the cargo or such package be

not accounted for to the

satisfaction of Competent Customs

Official,

not exceeding three times the

customs value of the goods.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

27._If the master of any conveyance

laid up by the withdrawal of

the officer of Customs shall,

before application is made by

him for an officer of Customs to

superintend the receipt of cargo,

cause or suffer to be put on board

of such conveyance any goods

whatever, in contravention of

section 70,

70 such master shall be liable



value of the goods, and the

goods, if protected by a

pass, shall be liable to be

re-landed for examination

at the expense of the

conveyance, and, if not

protected by a pass, shall

be liable to confiscation.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

28._If any master of a conveyance,

in any case other than that

provided for by No. 27, causes

or suffers any goods to be

discharged, shipped or water-

borne contrary to any of the

provisions of section 70, 72 or 75,

70, 72 and 75 such master shall be liable


three times the customs value

of the goods and all goods

so discharged, shipped or

water-borne shall be liable

to confiscation.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

33._If any master of a conveyance

discharges or suffers to be

discharged any goods not duly

entered in the manifest of such

conveyance,

55 and 82 such master shall be liable



value of the goods.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

35._If any goods are found on

board in excess of those

entered in the manifest, or not

corresponding with the specification

therein contained,

55 and 82 such goods shall be liable

to confiscation, or to charge

with such a fine upon any

goods as the Chief Officer

of Customs prescribes.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

37._If it be found, when any goods

are entered at, or brought to be

passed through, a custom-

house, either for importation or

86 and 137 such packages, together

with the whole of the goods

contained therein, shall be

liable to confiscation, and

Offences

Section of this Act

to which offence

has reference

Penalties

exportation, that-

(a) the packages in which they

are contained differ widely from

the description given in the

import declaration or application

for passing them, or

(b) the contents thereof have

been wrongly described in

such import declaration or

application as regards the

denominations, characters, or

conditions according to which

such goods are chargeable with

duty, or are being imported

or exported, or

(c) the contents of such packages

have been mis-stated in regard

to sort, quality, quantity or

value, or

(d) goods not stated in the import

declaration or application

have been concealed in, or

mixed with, the articles

specified therein, or have

apparently been packed so

as to deceive the officers of

Customs, and such circumstance

every person concerned in

any such offence shall be

liable to a penalty not

exceeding three times the

customs value of the goods

or every person concerned

shall, on conviction of any such

offence before a Magistrate,

be liable to imprisonment

for a term not exceeding

three years.

Offences

Section of this Act

to which offence

has reference

Penalties

is not accounted for to the

satisfaction of the Competent

Customs Official,

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

40._If any prohibited or dutiable

goods are found, either before or

after landing, concealed in any

passengers baggage,

General such passenger shall be


exceeding three times the

customs value of such goods

and such goods shall be

liable to confiscation.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

41._If any goods entered to be

warehoused are carried into the

warehouse, unless with the

authority, or under the care, of

the proper officers of Customs,

and in such manner, by such

persons, within such time, and

by such roads or ways, as such

officers direct,

93 such goods shall be liable

to confiscation and any

person so carrying them



the customs value of the

goods.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

45._If the keeper of any public

warehouse, or the licensee of

any private warehouse, neglects

to stow the goods warehoused

therein so that easy access may

be had to every package and

parcel thereof,

Chapter XI such keeper or licensee shall,

for every such neglect, be


exceeding one million kyats

and shall further be liable

to have his license cancelled

for his neglect to abide by

the Customs officers proper

instructions.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

50._If any goods, after being duly

warehoused, are fraudulently

concealed in, or removed from,

the warehouse, or abstracted from

any package, or transferred

from one package to another,

or otherwise, for the purpose of

illegal removal or concealment,

Chapter XI such goods shall be liable

to confiscation, and any

person concerned in any

such offence shall be liable



value of such goods.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

52._If any goods be removed from

the warehouse in which they

were originally deposited, except

in the presence, or with the

sanction, of the proper officer,

or under the proper authority

for their delivery,

Chapter XI such goods shall be liable

to confiscation and any

person so removing them



the customs value of such

goods.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

53._If any person illegally takes

any goods out of any warehouse

without payment of duty, or

aids, assists, or is concerned

therein,

Chapter XI such person shall be liable



value of the goods or such

person shall, on conviction





( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

55._If any goods be taken on board

of any conveyance at any

customs-port in contravention

of section 136,

136 the master of such conveyance


not exceeding three times the

customs value of the goods.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

56._If any goods not specified in

a duly passed shipping bill are

taken on board of any conveyance,

contrary to the provisions of

section 137,

137 the master of such conveyance




goods.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

57._If any goods specified in the

manifest of any conveyance, or

in any shipping bill, are not duly

shipped before the departure of

such conveyance, or are re-landed,

and notice of such short-shipment

or re-landing be not given as

required by section 140,

140 the owner of such goods




goods and such goods shall

be liable to confiscation.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

60._If any person, without a special

pass from an officer of Excise at

the place of exportation, re-lands

or attempts to re-land any spirit

shipped for exportation,

154 such person shall be liable



value of such spirit.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

61._If any person wilfully

contravenes any rule relating

to spirits made under section

155,

155 such person shall be liable to

a penalty not exceeding three

times the customs value of

such spirit and all such spirits

shall be liable to confiscation.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

62._If, in contravention of any rules

made under section 157, any

goods are taken into, or put out of,

or carried in, any coasting-

conveyance, or if any such

rules be otherwise infringed,

157 the master of such coasting-

conveyance shall be liable



value of the goods.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

65._If the person executing any

bond given under section 161

fails to produce the certificate

mentioned in the same section,

or to show sufficient reason

for its non-production,

161 such person shall be liable


the amount of customs

value which would have

been chargeable on the export-

cargo of the conveyance

had she been declared to be

bound to a foreign port.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

70._If, contrary to the provisions

of this, or any other law for

the time being in force relating

to the Customs, any goods

are laden on board of any

conveyance in any customs-

port and carried coastwise, or

if any goods which have been

brought coastwise are so

unladen in any such port, or

if any goods are found on board of

any coasting-conveyance without

being entered in the manifest

or cargo-book or both (as the

case may be) of such conveyance,

Chapter XV such goods shall be liable

to confiscation, and the master

of such coasting- conveyance




goods.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

74._If any officer of Customs requires

any person to be searched for

dutiable or prohibited goods, or

to be detained, without having

reasonable ground to believe

that he has such goods about his

person, or has been guilty of an

offence relating to the Customs,

169 such officer shall, on

conviction before a Magistrate,

be liable to a fine not

exceeding five hundred

thousand kyats.

( ) -

Offences

Section of this Act

to which offence

has reference

Penalties

77._If any police-officer, whose

duty it is, under section 180, to

send a written notice or cause

goods to be conveyed to a custom-

house, neglects so to do,

180 such officer shall, on

conviction before a Magistrate,

be liable to a penalty not

exceeding five hundred

thousand kyats.

() -

Offences

Section of this Act

to which offence

has reference

Penalties

78A._If any person fails to comply

with the provisions contained

in section 194-A(1),

194-A (1) such person shall be liable


ten million kyats or such


Offences

Section of this Act

to which offence

has reference

Penalties





()

-

Offences

Section of this Act

to which offence

has reference

Penalties

78B._If any Competent Customs

Official and his staff who have

been duly authorized by Section

194-A(2) and Section 194-A(3)

are refused to accept without

hindrance and to provide

necessary assistance,

194-A(2)(3) such person shall be liable


ten million kyats or such


before a Magistrate, be liable

to imprisonment for a term


78C._If any person, with an intention

to cheat, illegally alters, adds,

forges (or counterfeits) the

documents or destroys the

documents connected with the

importation or exportation of

any goods, required under

section 194-A(1),

194-A(1) such person or any person




times the customs value of

such goods which is altered,

destroyed and cheated or

such person or any person





Offences

Section of this Act

to which offence

has reference

Penalties

78D._If any person who is

required and responsible to be

examined under section 194-

A(4), refuses to comply with

the Customs officers request

to accept and agree to his

examination of goods on land,

194-A(4) such person shall be liable


ten million kyats for refusal

or such person shall, on

conviction of any such offence




increased rates of duty

a fine upon any goods

-

"182. In every case, except the cases mentioned in section 167

[Nos. 23, 26, 72, and 74 to 78, both inclusive], under this

Act, the Director-General of Customs or the Competent

Customs Official who has been duly empowered by the

Director-General of Customs has the power to determine

the matters of confiscation or a fine upon any goods or any

person is liable to a penalty in accordance with law and

procedures.

Furthermore, the Director-General of Customs may confer

the power duly upon any other officer as he thinks fit to

perform the duties related with Customs and the powers

referred to this section shall be conferred to any other

officer either by name or by his position.

Adjudication of

confiscations and

penalties.

-

"194. Any Competent Customs Official may open any package and examine any goods brought by sea to, or

shipped or brought for shipment at, any place of the

Republic of the Union of Myanmar.

The Director-General of Customs may issue the notification

related to the customs procedures which are based on the

international customs standard procedure called Risk

Management.

-

-

"194-A. The Competent Customs Official may request any books, receipts, records or any other documents related

to the importation or exportation of goods from any owner

of the goods or his agent or the person who takes in

possession of the goods or the person who transports goods

or the person who store goods or any person who causes to

be transported or any person who causes to be stored the

goods;

and such person shall comply in accordance with the

request of the Competent Customs Official as follows;

(1) such person shall keep the books, lists, receipts, other

documents, computer records, any trading records

prepared by electronic means which are related to

importation or exportation of goods for seven years.

And such person shall give to any Competent Customs

Official who has been duly empowered and shall

Power to open

packages and

examine goods.

P o w e r t o

demand

production of

documents

connected with

importation

and exportation

of goods.

answer the questions of such officer related to

importation or exportation of goods.

(2) Any duly empowered Competent Customs Official

shall, at any appropriate time, enter to any premises or

any place where the documents or computer records or

electronic records referred to sub-section (1) are kept

in there. Any such officer shall have the right of

inspecting the documents and the accounts or copying

them or getting them copied and submitting to him,

putting them on record, putting seals thereon, taking

photos of these, moving them from the original place

or getting them to be moved or preventing them.

(3) When any Competent Customs Official is sent on duty,

to any premises or place, which is under the control of

any person, that person, referred to in sub-section (1)

that person shall receive and accept the Competent

Customs Official and his staff without hindering and

responsible to provide the necessary assistance.

(4) Any Competent Customs Official who has been duly

authorized to examine any premises or any place or

any part which is under the control of any person

mentioned in sub-section (1) may enter any premises

and place, if necessary, for the purpose of ground

examination of package and examine any goods. Such

officer may lock, seal, mark or keep, by any means,

any goods while making ground examination.

-

"195(1). The Competent Customs Official may, on the entry or

clearance of any goods or at any time while such goods are

Power to

take samples

of goods.

being taken out or while necessary functions are being

carried out by the custom-house, take samples of such

goods, for examination or for ascertaining the value thereof

on which duties are payable, or for any other necessary

purpose. Every such sample may be restored to him either

selling or giving it originally according with his consent.

(2) The articles intended for home consumption as food or

goods which consist of drugs are entitled to take samples in

order to inspect under this sub-section. In making

laboratory test on such sample goods, the value of sample

goods and all expenses shall be borne by the owner.

not exceeding

ten kyats the amount of money prescribed by the Director-

General of Customs from time to time

one kyat'

the amount of money prescribed by the Director-General of Customs

from time to time

not exceeding five thousand kyats the amount of money

prescribed by the Director-General of Customs from time to time

-

"204. In the implementation of the provisions contained in this Act:

(a) the Ministry of Finance shall, with the approval of the

Union Government, issue rules and regulations;

Rules

making

power.

(b) the Ministry of Finance and the Customs Department

may issue procedures, notifications, orders and

directives.

exceeding two hundred and fifty kyats the amount of money

prescribed by the Director-General of Customs from time to time

-

"208. The provisions of this Act shall be applicable to the

matters relating to transit trade on importation and

exportation of goods.

"209. The provisions of this Act shall be applicable to the

matters relating to implementation of electronic Customs

(e-Customs) or Single Window of importation and

exportation of goods.

()

Electronic

Customs or

Single

Window.

Transit

Trade.

( )

( )

President of the Union

Ministry of Finance Union of

Burma the Republic of the Union of Myanmar

Financial Commissioner Union

Minister of Finance Commissioner of Customs

Director-General of Customs

Collector of Land Customs Competent Customs Official

()

-

"(a) the expression to the passing or importation or exportation of customs duties payable goods which is entered a land

customs area, by any means includes passing, importation

or exportation by pipelines, underground cables or other

electronic means to any part of a foreign frontier.

()

-

"(1) Every person desiring to pass any goods, whether dutiable

goods or not, by land out of or into any foreign territory by

Interpretation.

Permit for goods

carried across the

border areas.

means of sub-section (a) of section 2 of this Act shall apply

in writing for a permit for the passage to the relevant officer

in charge of land customs station.

-

() " () () or four thousand kyats,

whichever is greater

( ) " () not exceeding one thousand kyats

not exceeding five hundred thousand kyats

() ()

who have entered a land customs area from foreign territory, and

who have entered, by any means, a land customs area from foreign

territory, and

-

"10. In the implementation of the provisions contained in this Act:

(a) the Ministry of Finance may, with the approval of the

Union Government, issue rules and regulations;

(b) the Ministry of Finance and the Customs Department

may issue procedures, notifications, orders and directives.

()

Rules

making

power.

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78.540 0.150 78.690

3.000 297.432 446.148 746.580

0.200 0.200

0.300 0.300

210.300 210.300

0.050 0.050

228.550 228.550

12.000 12.000

78.468 0.030 612.000 918.000 1,608.498

31.580 31.580

642.988 0.180 909.432 1,364.148 2,916.748

( )

\\192.168.2.222\d\M-6(105)\2015-2016 Main Law (1-4-2015)\2015 Law Union(Myan-3) No SecretT-1,3,5,7,9

()

10,058.196 2,082.646 6.000 12,146.842

1,841.813 99.291 1,941.104

1,184.973 3.347 803.580 1,991.900

7,195.803 506.425 7,702.228

5,438.476 277.500 5,715.976

14,407.209 7,097.055 21,504.264

770.608 4.400 775.008

49,555.295 1,729.900 51,285.195

2,032.120 178.520 2,210.640

3,107.915 14.535 1,567.729 4,690.179

7,448.337 319.550 7,767.887

103,040.745 17.882 2,082.646 12,589.950 117,731.223

( )

\\192.168.2.222\d\M-6(105)\2015-2016 Main Law (1-4-2015)\2015 Law Union(Myan-3) No SecretT-2,8,10

()

2,579,993.149 2,579,993.149

917.794 917.794

2,324,565.355 2,324,565.355

6,500.000 6,500.000

30,000.000 30,000.000

185,300.000 185,300.000

32,710.000 32,710.000

2,135,434.645 2,135,434.645

2,135,434.645 2,135,434.645

375,000.000 375,000.000

375,000.000 375,000.000

857,846.335 857,846.335

0.873 0.873

0.025 0.025

1,272.937 1,272.937

5.150 5.150

1,103.800 1,103.800

0.500 0.500

306,311.050 306,311.050

9,390.000 9,390.000

529,880.000 529,880.000

9,882.000 9,882.000

528,621.410 528,621.410

8,386.721 8,386.721

161,043.000 161,043.000

( )


16,032.110 16,032.110

159,297.587 159,297.587

98.677 2,550.000 2,648.677

1,498.000 2,131.800 3,629.800

8,503.400 814.980 9,318.380

62.870 62.870

139.758 20,835.185 21,675.000 306,000.000 348,649.943

29,666.901 378.000 18,093.598 189,389.769 237,528.268

2,926.175 85,037.415 21,761.378 109,724.968

8,874.000 8,874.000

82,442.000 9,712.764 10,200.000 102,354.764

1,320.043 1,919.815 22.500 3,262.358

60.092 3,088.776 3,534.300 49,650.188 1,434.232 57,767.588

20,348.000 20,348.000

0.060 0.060

1,428.565 758.547 2,187.112

8,081.384 3,191.156 306.000 641.236 12,219.776

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7,832.305 35,012.429 23,460.000 66,304.734

9,313.526 3.000 24,122.900 26,547.050 59,986.476

1,857.500 68.600 1,926.100

6,607.553 6,607.553

25,247.028 53,044.421 1,448.604 5,773.918 1,728.696 87,242.667

9,511.420 1.450 832.180 667.712 11,012.762

39,501.561 200,000.000 27,908.417 331,851.000 599,260.978

58.257 58.257

20,705.202 20,705.202

47.000 845.366 892.366

2,220.890 5.000 2,108.768 4,334.658

40,226.314 40,226.314

88.863 88.863

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( )

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241,047.591 1.245 61.357 39,430.637 32.803 280,573.633

1,486,337.109 27.941 1,264,028.380 209.507 2,750,602.937 20,496.292 7.496 12,492.795 97,220.246 198.239 130,415.068 38,415.039 4,390.120 28,037.106 70,842.265 27,622.429 8,153.486 35,775.915 8,567.716 4,178.345 1,565.496 14,311.557 4,928.458 20,835.185 3,600.470 306,000.000 21,675.000 357,039.113 228,565.684 3,252.283 135.338 451,943.994 6,023.023 689,920.322 29,828.291 22.109 177,810.661 305,645.784 574.020 513,880.865

1,729.994 63.945 113.220 9,063.350 10,970.509

17,128.963 12,540.118 167.205 44,009.677 732.264 74,578.227 14,177.584 293.020 5,248.718 25.000 19,744.322

17,198.784 4,796.054 126,704.044 6,242.493 154,941.375 19,325.461 735.930 20,061.391 637.221 11.100 648.321 9,036.229 2,327.129 11,363.358 13,400.816 2.884 87.000 688.625 2,138.936 16,318.261 18,004.277 466.700 5,185.842 23,656.819 1,131,447.135 175.950 84.045 267,306.204 1,399,013.334 400,704.525 199.102 2,177.450 349,920.301 753,001.378 3,119.253 5.100 68.500 3,192.853 7,999.869 1.300 13,272.218 21,273.387 30,024.914 890,783.094 71,282.080 5,215.635 57,220.250 44,690.354 1,099,216.327 14,820.977 5.007 83.782 12,821.858 27,731.624

103,191.609 1,897.413 554,756.450 2,374.534 5,000.000 667,220.006 9,648.000 52.985 1,137.808 10,838.793

11,340.665 403.492 11,744.157 9,322.244 2,940.406 3,106.510 15,369.160

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\\192.168.2.222\d\M-6(105)\2015-2016 Main Law (1-4-2015)\2015 Law Union(Myan-3) No Secret

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/ 150,443.289 150,443.289

/ 49,987.526 49,987.526

/ 72,032.415 72,032.415

/ 125,342.532 125,342.532

175,780.848 175,780.848

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145,302.731 145,302.731

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126,218.572 126,218.572

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141,615.380 141,615.380

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121,641.901 121,641.901

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/ 70,661.409 70,661.409

/ 137,629.340 137,629.340

143,624.013 143,624.013

/

/ 213,572.403 213,572.403

115,643.548 115,643.548

/

32,200.000 32,200.000

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\\192.168.2.222\d\M-6(105)\2015-2016 Main Law (1-4-2015)\2015 Law Union(Myan-3) No Secret

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43,477.000 43,477.000

43,477.000 43,477.000

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14,118.000 7,076.050 21,194.050


()

31,705.103 31,705.103

39,000.000 39,000.000

392,200.000 18,358.728 38,304.254 448,862.982

251,212.959 64.260 251,277.219

1,871,876.271 28,504.205 171,903.907 2,072,284.383

3,635,188.483 3,635,188.483

203,196.391 1,736.195 233.172 7,528.149 212,693.907

320,340.889 320,340.889

380,701.063 878.424 1,317.636 382,897.123

80,072.123 25,092.000 74,405.702 179,569.825

7,205,493.282 1,736.195 73,130.789 293,459.648 7,573,819.914

( )


()( )

(+) 12,255.150 2,882.594 15,137.744 19,820.835 34,958.579

36,634.045 60.000 36,694.045 36,694.045

53,758.648 116,810.529 15,532.687 186,101.864 216,704.539 402,806.403

161,444.638 122.026 654.000 112.500 162,333.164 174,934.835 337,267.999

136,955.704 471,798.077 26,407.439 635,161.220 1,669,975.150 2,305,136.370

304,286.330 61,105.141 125,181.054 490,572.525 2,768,786.220 3,259,358.745

167,279.589 255,947.861 47,181.433 470,408.883 103,331.554 573,740.437

23,537.911 151.057 23,688.968 137,117.607 160,806.575

378,010.349 23,176.588 401,186.937 401,186.937

95,734.567 172,720.096 17,946.220 286,400.883 54,595.568 340,996.451

1,369,896.931 1,104,773.969 232,902.833 112.500 2,707,686.233 5,145,266.308 7,852,952.541

\\192.168.2.222\d\M-6(105)\2015-2016 Main Law (1-4-2015)\2015 Law Union(Myan-3) No SecretPage 22 (Column 12)SEEs

()

169,234.000 18,360.000 113,456.640 301,050.640

169,234.000 18,360.000 113,456.640 301,050.640

( )


()

( )

145,305.520 141,461.724 6,254.980 293,022.224

145,305.520 141,461.724 6,254.980 293,022.224


3.051 913.931 916.982

3.051 913.931 916.982

()

( )


()

1,060.526 40.700 1,101.226

1,060.526 40.700 1,101.226

( )


101.023 0.200 101.223

101.023 0.200 101.223

()

( )


()

543.778 1,380.000 69,946.300 71,870.078

543.778 1,380.000 69,946.300 71,870.078

( )


329.607 32,989.311 16,430.000 38.000 49,786.918

329.607 32,989.311 16,430.000 38.000 49,786.918

( )

()


()

( )

25,005.032 16,430.000 8,368.752 49,803.784

25,005.032 16,430.000 8,368.752 49,803.784


()

350,000.000 38,852.614 388,852.614

350,000.000 38,852.614 388,852.614

( )


()

( )

241,054.326 43,361.209 284,415.535

241,054.326 43,361.209 284,415.535


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