The Water Tax and Embankment Tax Rules, 2019

The Water Tax and Embankment Tax Rules The Republic of the Union of Myanmar The Water Tax and Embankment Tax Rules “ ” ၁။ (၁) ည င ၁ ၂။ (၂) င ဆ င င ၃ ၃။ (၃) င စည ည ၃ ၄။ (၄) င စည င င စ င စ င ည ၅ ၅။ (၅) င စ င ၁၀ ၆ ။ (၆) င ၁၀ ၇။ (၇) င င င င င ၂၁ ၈။ (၈) င စ င င ၂၅ “Index” No About Page The Water Tax and Embankment Tax Rules 1. Chapter I Titles and Definitions 1 2. Chapter II Prescribing Rates of Water Tax and Embankment Tax 3 3. Chapter III Principle of Water Tax and Embankment Tax Assessment 3 4. Chapter IV Procedures for Water Tax and Embankment Tax Assessment and Compiling a List 5 5. Chapter V Determination of a Taxpayer for Water Tax and Embankment Tax 10 6. Chapter VI Tax collection 10 7. Chapter VII Exemption and Relief 21 8. Chapter VIII Delisting Taxes from the List of Water Tax and Embankment Tax 25 ” ၉ ။ (၉) င ၂၇ ၁၀ ။ (၁၀) င စ င စ င ၂၉ ၁၁။ (၁၁) င ၃၂ ၁၂ ။ (၁၂) ၃၅ “Index” No About Page The Water Tax and Embankment Tax Rules 9. Chapter IX Tax Refund 27 10. Chapter X Accounting for Tax Revenue 29 11. Chapter XI Appeal 32 12. Chapter XII Miscellaneous 35 ေောက်တဲွပုဳစဳမျာဵ (ပုဳစဳ-၁) စိုက်ပျ ို ဵေသာ သီဵနှဳမျာဵနှင်အဴခွေ်စည်ဵကကပ်စာရင်ဵ (ပုဳစဳ-၂) ေရေပဵေြမာင်ဵနှငဴ်ေရထုတ်ေပါက်မျာဵမှ ေရေသာက်စာရင်ဵ (ပုဳစဳ-၃) ကွင်ဵ အလိုက်ေရေပဵေဝနိုငမ်ည်ဴ ဧရယိာစိစစ်ချက် ေကျဵရွာ အုပ်စုချုပ်စာရင်ဵ (ပုဳစဳ-၄) ေကျဵရွာအုပ်စုအလိုက်ေရေပဵေဝနိုင်မည်ဴ ဧရယိာစိစစ်ချက် မမို့ေယ်ချုပ်စာရင်ဵ (ပုဳစဳ-၅) ေြမာင်ဵလက်တဳ/ ဦဵပိုင်အလိုက်၊ သီဵနှဳအလိုက်၊ ေရရယူ သဳုဵစွဲသည်ဴ ဧရယိာ နှင် ဴစည်ဵကကပ်မှု ေကျဵရွာချုပ်စာရင်ဵ (ပုဳစဳ-၆) သီဵနှဳအလိုက် ေရရယူသဳုဵစွဲသည်ဴ ဧရယိာနှင်ဴ စည်ဵကကပ်မှု မမို့ေယ်ချုပ်စာရင်ဵ (ပုဳစဳ-၇) ကွင်ဵ တစ်ကွင်ဵ ချင်ဵစီအတွက် ေရခွေ်စည်ဵကကပ်စာရင်ဵ (ပုဳစဳ-၈) ရပ်ကွက်/ ေကျဵရွာအုပ်စုချုပ် ေရခွေ်စည်ဵကကပ်စာရင်ဵ (ပုဳစဳ-၉) နှိုဵေဆာ်စာ (ပုဳစဳ-၁၀) ရပ်ကွက်နှငဴ် မမို့ေယ်ရုဳဵအတွင်ဵ အခွေ်ေြပစာထုတ်ေပဵြခင်ဵ နှင်ဴ အခွေ်ေကာက်ခဳရရိှမှု မှတ်တမ်ဵ (ပုဳစဳ-၁၁) စိုက်ပျ ို ဵရာသီနှငဴ် သီဵနှဳအလိုက် ေရခွေ်ေကာက်ခဳရရှိမှု စာရင်ဵ (ပုဳစဳ-၁၁က) ဦဵပိုင်အလိုက်၊ ေကျဵရွာအလိုက် တာတမဳခွေ်ေကာက်ခဳ ရရိှမှု စာရင်ဵ (ပုဳစဳ-၁၂) ရာသီအလိုက်၊ သီဵနှဳအလိုက် ၊ ေရခွေ် သ့ုိမဟုတ် တာတမဳ ခွေ် ေကာက်ခဳရရိှမှု ေကျဵရွာအုပ်စုချုပ်စာရင်ဵ Appendix of Forms Form – 1 Planted crops and Tax Assessment List Form – 2 List of Area consuming water from Irrigation Canal and Outlets Form – 3 The Binding Village Tract List of screening of water supply area according to Field Form – 4 The B in din g Tow n s hip’s Lis t of S c r e e n in g of water supply area according to Village Tract Form - 5 The Binding Village Tract List of screening of water supply area and assessment according to Distributary / Holding/Crops Form – 6 Water Consuming Areas to Crops and Assessment List of Binding Township Form -7 The Water Tax Assessment List for each Field Form - 8 The Ward or Village Tract Water Tax Assessment Form – 9 Notice Form – 10 Tax Receipt and Tax Collection at Ward and Township Office Form - 11 List of Water Tax Collection according to Crops and cultivating Season Form -11 A List of Embankment Tax Collection according to Holding and Village Form - 12 The Collection of Binding Village Tract List of Water Tax and Embankment Tax according to the season or crops ၁ ၊ ၂၁၈/ ၂၀၁၉ ၁၃၈၁ ၊ ဆ ဆ ၁၄ ( ၂၀၁၉ ၊ ဇ င ၁၅ ) စုိက်ပျ ို ဵေရဵ၊ေမွဵြမူေရဵနှင် ဴ ဆည်ေြမာင်ဵဝေ်ကကီဵဌာေ သည် ၂၀၁၇ ခုနှစ်၊ ေရခွေ်နှငဴ်တာတမဳခွေ် ဥပေဒပုဒ်မ ၁၈၊ ပုဒ်မခဲွ(က) အရ အပ်နှင်ဵေသာ လုပ်ပိုင်ခွငဴ်ကို ကျင်ဴသဳုဵ၍ ြပည်ေထာငစ်ုအစိုဵရအဖွဲ့၏ သေဘာတူညီ ချက်ြဖငဴ် ေအာက်ပါေည်ဵဥပေဒမျာဵကို ထုတ်ြပေ်လိုက် သည်။ ( ၁ ) ၁။ ည င ည င စ ည ။ ၂။ ည င စ ည ၂၀၁ ၇ စ ၊ င င ည င စ ည ။ င စ ည င စ ည 1 Government of the Republic of the Union of Myanmar Ministry Of Agriculture, Livestock And Irrigation Notification No. 218/2019 The 14th Waxing Day of Waso, 1381 M.E. (15 July 2019) In exercise of the power conferred under subsection (a) of section 18 of the Water Tax and Embankment Tax Law, 2017, the Ministry of Agriculture, Livestock and Irrigation issues the following rules with the approval of the Union Government. Chapter I Titles and Definitions 1. These rules shall be called the Water Tax and Embankment Tax Rules. 2. The expressions contained in this rule shall have the meanings as stated in the Water Tax and Embankment Tax Law, 2017. In addition, the following expression shall have the meanings given below: ၂ ( ) ဆ ည ၂၀၁၇ စ ၊ င ဆ ည ။ ( ) ဆ ည စ ၊ င ၊ ၊ ၊ င စစ စ င စ င ၍ စ စ ဌ င ဆ ည ။ (ဂ) ဆ ည ဆည င င င င ၊ င စ ည ဆ ည ။ (ဃ) ဆ ည စ ည င စ စည ည စ ဆ ည ။ (င) စ ဆ ည ည င ည စ ဆ ည ။ 2 (a) Law means the Water Tax and Embankment Tax Law, 2017; (b) Electric Pumping Irrigation means pump irrigation that the department supplies water from rivers, creeks, lakes, groundwater, artesian wells for Agriculture, by using electricity or some kind of energy; (c) Water consumption area means the actual water consumption area on the farm within the area of the irrigated area or the irrigated area supplied by various pump irrigations, depending on the season and crop; (d) Tax receipt means a document issued to taxpayer for water tax or embankment tax assessment according to crop in the water consumption area or flood protected area; (e) Form means the form specified in these rules. ၃ ( ၂ ) ၃။ င င စ ဉ ၍ (၃) ၊ ၄ ၊ ၅ င ၆ င ည င ည ။ ( ၃ ) ၄။ င စည ၌ ဆ င ည ( ) ဆည င စ င ည င ၊ စ စ ည င ည င ၍ စ င ည စည ည ။ ( ) စည င ည စ စ ည ၊ စည င (၂) င ည ။ 3 Chapter II Prescribing Rates of Water Tax and Embankment Tax 3. Regarding water tax and embankment tax according to crop, they shall be collected at the rates specified in sections 4, 5, and 6 in chapter III of the law. Chapter III Principle of Water Tax and Embankment Tax Assessment 4. Water tax and embankment tax shall be levied under the following principles: (a) According to the cultivation season and crop in the irrigated area, water tax shall be levied on the area actually cultivated that gets water by direct irrigation or pumping water, or other means; (b) The area-based standard for tax assessment is acreage. For assessment, it shall be calculated by two decimal per acre; ၄ (ဂ) င ၊ င ၊ ည ည င ၊ စ င င ည င ည စည ည ။ (ဃ) ဆည င ၍ င စ င စ ဌ င စ စည ည ။ ၅။ ဆည ၍ စ င င စ စဉ စည ည င ည ( ) (၁) ၃၁ စ ည ၊ င စ ဇင ၃၁ င စည ည ။ ( ) င (၁၅) ၃၀ စ ည င ၊ ဆ င င စ ၃၁ င စည ည ။ 4 (c) Without differentiation between head and tail of water supply canals or land classification such as good, fair and poor land, taxes shall be levied equally; (d) The Water Resources Utilization Department shall levy water tax for irrigated acres that get water from the irrigated area only once. 5. The period for the annual water tax to be levied for the cultivation of crops using irrigated water shall be determined as follows; (a) Regarding crops planted in pre-rainy season, early rainy season, and mid-rainy season during the period from 1st May to 31st October, the rainy season water tax shall be levied by 31st December. (b) Regarding crops planted in late-rainy season, winter and summer during the period from 15th November to 30th April, the summer water tax shall be levied by 31st May. ၅ ၆ ။ ဆ င င စည ည စည ည င ဆည င စစ င င င စ စ စ စ ည စည စ စည ည ။ ဆည စ ည စည င င င င င စဉ စ စည င င င ည ။ ( ၄ ) ၇။ င စည ည စည င င စ င စ င ည င ဆ င ည ( ) စ င စည စည (၁၆ = ၁ င ) င င (၈ =၁ င ) င ၊ စ င စ - ၁ င စ ည စ င စည စ င ၊ 5 6. At the time of water tax Assessment, when crops are already grown in the irrigated area of irrigation and electric pumping irrigation, relevant Water Tax and Embankment Tax Assessment Group shall designate the water consumption area according to the crops as the water tax assessment area. Although the cultivated area uses irrigated water, if the crop is unsuccessful prior to water tax assessment due to various reasons, it shall be exempted from water tax assessment. Chapter IV Procedures for Water Tax and Embankment Tax Assessment and Compiling a List 7. The Township Water Tax and Embankment Tax Assessment Group shall follow the following procedures: (a) instructing the relevant Departments of Township Department of Land Management and Statistics, Township Irrigation and Water Utilization Management Department to coordinate with each other in order to timely obtain (16 inches = 1 miles) binding field map and (8 inches = 1 miles ) binding village map, list of cultivated crops and tax assessment ၆ စ င စ - ၂ င စ င င စ င ဆ င ဌ စ ည စ င စ င င စ ဌ င ဆည င င စ စ ဌ ည င ဆ င စ င ၊ ( ) စ င စည င င ည စ စစ စ စ င စ - ၃ င စ င စ င စ င ၊ (ဂ) စ င စည စ င ည စ - ၃ စ စ စ ၍ စ င ည စ စ စ စ င စ - ၄ င စ ည ဆင ဆင င င ၊ 6 prepared in form 1, list of irrigated water from canals and outlets prepared in form 2 which are required for tax assessment to be made by the Water Tax and Embankment Tax Assessment Group of Ward or Village Tract. (b) instructing the Water Tax and Embankment Tax Assessment Group of Ward or Village Tract to compile the binding village tract list of screening of the water supply area verified according to the field in form 3 and submit it to the Township Water Tax and Embankment Tax Assessment Group. (c) scrutinizing form 3 submitted by the Water Tax and Embankment Tax Assessment Group of Ward of Village track, compiling the binding tow n s hip’s l is t of s c r e e n in g of w a te r s uppl y area according to the village tract in form 4, and approving, signing submitting it to the Township Water Tax and Embankment Tax Assessment Group step by step. ၇ (ဃ) စ င စည စ စ စ င ည စည ဆည င ည င ၍ စည င င ၊ ည င င ဆင င င ဆင စစ ဆ င ၊ (င) င င ည ဆ ဆည ၊ ၊ င ၊ င စစ င င င င ၊ ၍ င င င စည င င ၊ င င စ ည စ စ စ င ၊ (စ) စ င စည ဆည ၊ ၊ င ၊ င စစ င င စ င စ ဆည င င စ င င စ စ - ၅ င စ င င / င ၊ ၊ စ ည 7 (d) determining or approving or modifying the area of farmland that should be levied based on field map and field inspection, if necessary, upon receipt of the assessment of the irrigated area and the flood protected area careened and submitted by Water Tax and Embankment Tax Assessment Group of Ward or Village; (e) screening and determining whether the conditions of the weir, lake, dam, sluice gate and electric pump, constructed and maintained by the State have changed. If there is a change, screening and determining whether the water is available in the assessment area or able to protect the flood; (f) compiling the tax receipt for irrigated area according to crops and assessment list of the binding township in form 6 and approving, signing and sending it to the Township Department of Agriculture land Management and Statistics after scrutinizing the assessment list for each weir, lake, dam, sluice gate, and electric pump according to ၈ င စည စ င စ စ စ ၍ စ ည င စည စ င စ - ၆ င စ ၍ ည စ စ င စ င စ င င စ ဌ င ၊ (ဆ) စ င စည စ ၂ င စ - ၃ င င ဆည င ည စ င ၊ စ င စ -၅ င င / င ၊ င ည ၊ ည စစ ဆ စ င ၊ (ဇ) စ စ စ င င စည ည စ င စ င ၊ (ဈ) စ - ၅ င စ - ၆ စ င စ င င စ ဌ ည ၅ ဇင ၃၁ စည စ ဇ င င ည င ၊ ၃၁ စည 8 distributary/ holding, and crops, water consumption area, and binding village compiled in form 5 and submitted by the Water Tax and Embankment Tax Assessment Group of Ward or Village Tract; (g) instructing the water tax and embankment tax Group of Ward or Village Tract to inspect whether it is in compliance with the list of irrigated area acreage according to field number shown in form 2 and form 3, list of distributary/ holding number, name of the farmer, block area listed in the list of the binding township form 5; (h) compiling additional tax assessment lists, if necessary, within one financial year; (i) instructing Township Department of Agriculture Land Management and Statistics to submit the rainy season tax receipt due after 31st December in January and the summer water tax receipt due after 31st May in June according to Rule 5, and to submit the water tax assessment list for each field ၉ စ ဇ င င ည င စ င စ င င င စ င င စ စည စ င စ -၇ င ည င ၊ စ စည စ င စ - ၈ င ည င စ င င စ င ၊ (ည) စ င စ င င စ ဌ င စ - ၇ င စ - ၈ စ စ စ င င င င င င င စည င င ၊ (ဋ) စ င စ င င စ ဌ ည (ဈ) င စ ည စ င စ င င င ည စ င စည စ စ င င ။ 9 in Form 7 and the ward or village tract water tax assessment list in Form 8 along with the receipts, upon receipt of forms 5 and 6; (j) scrutinizing Forms 7 and 8 submitted by the Township Department of Agriculture land Management and Statistics and submitting them to the Self-Administrative Division or Self Administered Zone or District Water Tax and Embankment Tax Assessment Group; (k) filing in the receipt-registered book, upon receipt of tax receipts submitted by the Township Department of Agriculture Land Management and Statistics under subrule (i) , and sending the receipts within a week to the Ward or Village Tract Water Tax and Embankment Tax Assessment Group; ၁ ၀ ( ၅ ) ၈။ င စည ည စ င ည င စ ည ( ) ဆ င င စ စ စ စ င င စ င စ င င စ ဌ င င ၊ စ င င င င ည ဂ စ စ ၊ ( ) င င စ ဆင ၍ စ င စ င ။ ( ၆ ) ၉။ စ င စည ည င စစ င င င စ ဉ ၍ င ဆ င ည 10 Chapter V Determination of a Taxpayer for Water Tax and Embankment Tax 8. The Township Water Tax and Embankment Tax Assessment Group shall determine a person who meets one of the following criteria as a taxpayer for water tax and embankment tax: (a) a person who has obtained a land use certificate from the Township Department of Agriculture Land Management and Statistics with the approval of the relevant District Land Management Body and a person who has been granted a land registration permit for farming and water user for agriculture; (b) a farmer or user who consumes water for cultivation during the current planting season through a person who has a land use certificate. Chapter VI Tax collection 9. Regarding the collection of water tax and the charge for the electric pumping irrigation, the Ward or Village Tract Water Tax and Embankment Tax Assessment Group shall: ၁၁ ( ) င စည စ ည င ဆ င ဆ စ စ ၉ င စ စ ဆ စ စ စဉ ဇ င ည င စ ဆ စ စ စဉ ဇ င ည င ၊ င ည ။ င င င စ င င စ - ၁၀ င စ င ည ။ ( ) ည ဆ စ ဆ စ င င စ င င င ၍ စ ည ။ (ဂ) င င ၍ င ဆ င င စည ၊ င င ည ။ 11 (a) upon receipt of tax returns from the Township Water Tax and Embankment Tax Assessment Group, prepare a notice for tax due in form 9 and issue the notice to taxpayer in advance at the end of January for rainy season water tax invoices, and at the end of June for summer water tax invoices, and direct the taxpayer to sign in the tax receipt and tax collection form 10, at the ward and township office to ensure that the taxpayer receive the notice; (b) ensure that the tax collector signs on the receipt, and issue a receipt to the taxpayer, only after the taxpayer receives the notice and pays the tax to the designated place of the notice; (c) pay the revenues collected within the stipulated period to the secretary of the relevant Township Water Tax and Embankment Tax Assessment Group; ၁ ၂ (ဃ) စ င စ င စ - ၁၁ င စ ၍ စဉ င င စည င ည ။ (င) င ဆ င င စ င ဆ င ၊ င င ဆ င ည ။ (စ) ည င စ စ ၊ စ စ စ စ ၊ ဆ ၊ ဆ င ဆ င င င စည င င စ ၍ င င ည ။ (ဆ) ဆ ၍ ည စ င စ စ င စ ဆ င စ ဌ င င စည စ စ ည ည ။ ၁၀။ စ င စည ည င င စ ဉ ၍ င ဆ င ည 12 (d) compile the list of water tax collection according to season and crop in Form 11 and submit it to the Township Water Tax and Embankment Tax Assessment Group within the first week of each month; (e) issue a written warning to the taxpayer who is late to pay the tax within the specified period, and if necessary, collect the tax personally; (f) submit a report immediately to the Township Water Tax and Embankment Tax Assessment Group with a valid reason, if there is a loss or damage to tax collected or tax receipt, in order to take action; (g) compile the list of uncollected tax receipts and tax receipts to be collected at the end of tax collection period and return it to the relevant Township General Administration Department and the Township Water Tax and Embankment Tax Assessment Group systematically. 10. Regarding the collection of embankment tax, the Ward or Village Tract Water Tax and Embankment Tax Assessment Group shall: ၁ ၃ ( ) င စည စ ည င ဆ င ဆ စ စ ၉ င စ စ ဆ စ စ စဉ ဇ င င ည ။ ဆ စ င စ -၁၀ င စ င ည ။ ( ) ည ဆ စ င င စ င င င ၍ စ ည ။ (ဂ) င င ၍ င ဆ င င စည ၊ င င ည ။ (ဃ) င ၊ စ င စ - ၁၁ င စ ၍ စဉ င င စည င ည ။ (င) င ဆ င င စ င ဆ င ၊ င င ဆ င ည ။ 13 (a) upon receipt of tax returns form the Township Water Tax and Embankment Tax Assessment Group, prepare a notice for tax due in form 9 and issue the notice for embankment tax receipt to taxpayer at the end of the January each year and direct the taxpayer in advance to sign in the tax receipt and tax collection form 10, to ensure that the taxpayer receive the notice; (b) ensure that the tax collector signs on the receipt, and issue a receipt to the taxpayer, only after the taxpayer receives the notice and pays the tax to the designated place of the notice; (c) pay the revenues collected within the stipulated period to the secretary of the relevant Township Water Tax and Embankment Tax Assessment Group; (d) compile the list of embankment tax collection according to holding and village in form 11 and submit it to the Township Water Tax and Embankment Tax Assessment Group within the first week of each month; (e) issue a written warning to the taxpayer who is late to pay the tax within the specified period and if necessary, collect the tax personally; ၁ ၄ (စ) ည င စ စ ၊ စ စ စ စ ၊ ဆ ၊ ဆ င ဆ င င င စည င င စ ၍ င င ည ။ (ဆ) ဆ ၍ ည စ င စ စ င စ ဆ င စ ဌ င င စည စ စ ည ည ။ ၁၁။ င စည ည င ဆင စ င စ စ ၊ ဆ ၊ ဆ စ စ င ဆ င ည င င ည ဆ စ စ - ၉ င စ င စည ည ။ ၁၂။ င စည ည စ င စည င င ည ဆ င ည ( ) င င ည ည င စ 14 (f) submit a report immediately to the Township Water Tax and Embankment Tax Assessment Group with a valid reason, if there is a loss or damage to tax collected or tax receipt in order to take action; (g) compile the list of uncollected tax receipts and tax receipts to be collected at the end of tax collection period and return it to the relevant Township General Administration Department and the Township Water Tax and Embankment Tax Assessment Group systematically. 11. The Township Water Tax and Embankment Tax Assessment Group shall, in order to facilitate the collection of taxes and avoid the loss and damage to the tax receipts, issue the advance notice with the information on the tax invoice and the due date in Form 9 to the Water Tax and Embankment Tax Assessment Group of Ward or Village Tract in order to send it to the taxpayer. 12. Upon receipt of the tax payment paid by the Water Tax and Embankment Tax Assessment Group of Ward or Village Tract, the Township Water Tax and Embankment Tax Assessment Group shall : (a) deposit the collected revenue through the nearest Township Myanmar Economic Bank under the ၁ ၅ င စ င င စဉ င စ င င င င စ စ စ ဆင င င ၊ ( ) ၊ စ စ င စ - ၁၂ င စ ၍ ည ( ) င င င (၂) စ င င စဉ ၁၅ င င င င င င င င စည င ။ ၁၃။ င စည ည ဆ ၍ စ င စ ည ည ၉၊ ည (ဆ) ည စ င စဉ စ င စ စ င စ င င င င င င င စ ည ည ။ င င စည ည င င ည င ည ည ည ည င င ဆ င င င ည စစ ဆ ၍ င င ည 15 heading and the fund account number with challan designated by the Region or State or Union Territory; (b) compile the list of the collection of binding Village Tract of Water Tax and Embankment Tax according to the season and crop in Form 12 and send it along with 2 copies of the deposit challan of paid to the bank under subrule (a) to the Self Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group in each month, within 15 days after the end of that month. 13. At the end of the tax collection period, the Township Water Tax and Embankment Tax Assessment Group shall compile the monthly report of receipts and invoices which is submitted by the Water Tax and Embankment Tax Assessment Group of Ward or Village Tract under subrule (g) of rule 9, and shall submit it to the Self - Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group. In case of submitting it, if there is a discrepancy between the original tax and the actual tax revenue, the Township Water Tax and Embankment Tax Assessment Group shall check the following and provide the reason why the tax payer is unable to pay the tax(es) with comments; ၁၆ ( ) ဆ င ည င ဆ င ၊ ( ) ဆည စ ၊ (ဂ) ၊ (ဃ) င ည ၊ စ ဆ ၊ (င) စည စည င ၊ စည င င စည င ၊ (စ) ဆ င ည ဆ င င ။ ၁၄။ င စည ည ဆ င င ဆ င င င င င င င င င စည ည ၁၆ င င စ ဆ င င ည ၊ င စ ၍ င ည ။ 16 (a) whether farmers in the vicinity of field of the taxpayer who fails to pay tax(es), pay tax(es); (b) whether the taxpayer gets sufficient irrigation water; (c) whether there is a risk of pest; (d) whether crop yields have decreased or there is any damage due to natural disasters; (e) whether there is assessment of tax on non-taxable item, over-assessment of tax or inaccurate assessment of tax; (f) whether the taxpayer has paid more than the tax(es) payable under the law. 14. When the Township Water Tax and Embankment Tax Assessment Group receives notice from the Self - Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group to open the case file under rule 16 upon the submission to take action against the taxpayer who fails to pay the tax(es) despite being able to pay the tax, it shall open the case file of tax collection and collect the tax arrears. ၁ ၇ ၁၅။ င င င င င င င စ ည ည ( ) င ည ည င စ င စ ည ည င င င င စ ဆ င င စည ည ။ ( ) င စည စည င င စစ ဆ င ၊ င ည ည င စည င ည ဆ စ င ဆ င ည ။ (ဂ) ည ၁၂ ၊ ည ( ) င စည င ည စ င င င င (၁) စ င င ည ည င စ င စည ဆင င ည ။ 17 15. The Self - Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall: (a) assign the Township Water Tax and Embankment Tax Assessment Group to open the case file on recovery of tax arrears with the consent of the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group; (b) monitor progress in tax assessment and collection of Township Water Tax and Embankment Tax Assessment Groups and issue the necessary reminders to such groups for receiving the tax due to the decrease in the specified collection; (c) submit the list of township revenue collection by the binding township which is sent by the Township Water Tax and Embankment Tax Assessment Group under subrule(b) of rule 12 and a copy of the deposit challan to Region or State or Union Territory Water Tax and Embankment Tax Assessment Group; ၁ ၈ (ဃ) ည ၁၃ င စည င င စစ ဆ စ စ စစ ဆ စည ဆ စ င င င စ င င င ည ၊ ဆ င င ည ၍ င င စ င စစ ဆ င ည ။ ၁၆ ။ င င င င င င င စည ည စ စ စစ ဆ င င စ ဉ ၍ ဆ င င ဆ င ည ၁၅၊ ည ( ) င င စ ဆ င င စည င ည ။ ၁၇။ င င င င င င င စ ည ည စ စ င ည င ည စ ည ။ 18 (d) form an investigation team to conduct further investigation into non-tax acres and assign that group to identify the acres that should be taxed or that should be granted tax relief, tax exemption or exclusion from the list of cultivated acres and to submit the findings with the valid reason upon submission of Township Water Tax and Embankment Tax Assessment Group under rule 13. 16. Upon the submission of the investigation team, the Self Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall notify the Township Water Tax and Embankment Tax Assessment Group that it has to open the case file on recovery of tax arrears against the taxpayer who fails to pay tax for the acres that should be taxed under subrule (a) of rule 15. 17. The Self - Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall specify the start tax collection date and final collection date for each crop according to the growing season. ၁ ၉ ၁၈။ င ည ည င စ င စည ည င င စ ဉ ၍ ( ) င င င င င င င စည စည င စ စစ ဆ ၍ င ည င င င င င ည စ ည င စ င ည ။ ( ) င င င င င င င စည င င စည င ည င င ည စစ ဆ ည (၁) င င င င င င ၊ င ည စ ည ၊ 19 18. Regarding tax collection, Region or State or Union Territory Water Tax and Embankment Tax Assessment Group shall: (a) check and approve the annual tax assessment and tax collection status of the Self - Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group, if acceptable, and submit it to the Region or State Government or Nay Pyi Taw Council along with comments if unacceptable; (b) check the following points when receiving the copies of deposit challan submitted by the Self Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group and Township Water Tax and Embankment Tax Assessment Group: (i) whether the deposit challans according to township match the deposit to the bank and the dates of payment ; ၂၀ (၂) င ည ည င စ ည င စ င င စဉ င စ င င ။ (ဂ) ည ( ) င စစ ဆ င င င င ည င စ င ည င စည ည ည င င ည ည င င င င င င င စည စစ ဆ င င ည ။ (ဃ) င င င င င င င စည ည (ဂ) င ည င ၍ င ဆ ဆ င င င ည စ ည င စ င ည ။ 20 (ii) whether it is received under the title and the bank account number of the fund account specified by the Region or State or Union Territory. (c) instruct the Self - Administered Division or Self Administered Zone or District Water Tax and Embankment Tax Assessment Group to examine the Township Water Tax and Embankment Tax Assessment Group, and submit a report on why there is discrepancy between the amount of payment mentioned in challan and bank statement, after checking the points under subrule (b); (d) accept it, upon receipt of the submission under subrule (c) from the Self - Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group, if it is acceptable and report the Region or State or Union Territory of taking continue as it is needed to proceed it as may be necessary, if unacceptable. ၂၁ ၁၉။ ( ) ၅ င စ ဉ ၍ စ ဌ ဆည ည စည ဌ ဆ င ည င ည ၍ စည င င င င ဆ င ည ။ ( ) င စ င ဆ င ည င ည ဆ င ၍ စ င ဆ င စ ဌ င င စဉ င ည င စ င စ င င ည ။ (၇) ၂၀။ စ စ စ ၊ စ စ စ ၊ စ စ စ စ၊ င ၊ င င ၊ စ ဆ င င င စ င စ င စ ဆ င စ ဉ ၍ 21 19. (a) With regard to the water tax and water charges under section 5 of the law, the Department shall calculate the volume of water that is supplied to the various departments that use the irrigation water and levy the water tax and water charges in accordance with the departmental procedures. (b) the collected water tax and water charge shall be managed in accordance with accounting procedures and shall be deposited in the Union Budget account under the title of the ordinary income of the relevant department office, at the Myanmar Economic Bank. Chapter VII Exemption and Relief 20. Regarding loss and damage to any farmland , crop or any part or portion of them due to flood, drought, the destruction of pests or other non- preventable causes : ၂၂ ( ) ၁၁၊ (ဆ) ည စ င စည ည င င င င င ဆ င င စည ည စ၍ င ၃၀ င င င စ င ဆ င င ည ။ ( ) ည စ င စည စည ည င င ဆ င င စည င င င စ ည စ၍ င ၃၀ င င စ င ဆ င င ည ။ ၂၁။ င စည ည ည ၂၀ င င င ဆ ည င စ င ၊ စ စ စစ ဆ င စ စ စ င ဆ ည ၁၅ င ဆ င 22 (a) when there is tax arrears occur under subsection (g) of the section 11 of the law, the Ward or Village Tract Water Tax and Embankment Tax Assessment Group may submit a proposal with a valid reason for tax exemption or relief to the relevant Township Water Tax and Embankment Tax Assessment Group within 30 days from the date of final tax collection; (b) if the taxpayer is dissatisfied with the tax collectible area or tax of the Ward or Village Tract Water Tax and Embankment Tax Assessment Group, the taxpayer may submit a proposal with a valid reason for tax exemption or relief to the relevant Township Water Tax and Embankment Tax Assessment Group within 30 days from the date of receipt of the tax receipt. 21. Upon receipt of tax exemption or relief proposals under rule 20, the Township Water Tax and Embankment Tax Assessment Group shall open a case file and check the following points by forming the investigation team within 15 days from the date of receipt of the proposal and submit it to ၂၃ င င င င င င င င စည င ည ( ) ဆ င စ င စည င ည င င ၊ ( ) ည ၁၅ စစ ဆ င ည ၊ (ဂ) င င င စ စ စ င စ ဉ ၍ စ ည ၊ င ည ၊ င ၊ င င စည ။ ၂၂။ င င င င င င င စည ည ည ၂၁ င ည ည ၁၅၊ ည (ဃ) စ စ စစ ဆ စစ ဆ င ည စစ ဆ ၍ င စ ည စ င င င ည ည င စ င စည င ည ။ 23 the Self-Administered Division or Self- Administered Zone or District Water Tax and Embankment Tax Assessment Group with comments: (a) whether the rationale is valid in the submission of the relevant Ward or Village Tract Water Tax and Embankment Tax Assessment Group or taxpayer; (b) whether the proposal conforms with the examination under rule 15 ; (c) the ward or village tract name, field name, field number, holding number, and assessment area acre with regard to any farmland or crop for which an exemption or relief is to be granted. 22. Upon receipt of the submission under rule 21, the Self Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall check whether it conforms to the findings of the investigation team under subrule (d) of rule 15, and submit it with comments to the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group within seven days from the date of receipt. ၂၄ ၂၃။ င ည ည င စ င စည ည ည ၂၂ င ည ဆင စ စစ ၍ စ င င င ည စ ည င စ င ည ။ ၂၄။ ( ) င ည စ ည င စ ည ည ၂၃ င ည င င င င စ ည င င ငင င ဆ င ည ည င စ င စည င စ ည စ င င ည ။ ( ) င ည ည င စ င စည ည ည ( ) င င င င င ငင င ဆ ည င င င င င င င စည င ဆ ည စ င င ည ။ 24 23. Upon receipt of the submission under rule 22, the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group shall conduct further review and submit it along with comments to the Region or State Government or Nay Pyi Taw Council within seven days. 24. (a) Upon receipt of the tax exemption or relief file submitted under rule 23, the Region or State Government or Nay Pyi Taw Council shall decide whether it grants tax exemption or relief and notify the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group of its decision within seven days of receipt of that file. (b) Upon receipt of the decision under subrule (a), the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group shall notify the Self-Administered Division or Self-administered Zone or District Water Tax and Embankment Tax Assessment Group of that decision within seven days from the date of receipt of the decision. ၂၅ (ဂ) င င င င င င င စည ည ည ( ) င င င င င ငင င ဆ ည င စည င ဆ ည စ င င ည ။ (ဃ) င စည ည ည (ဂ) င င င င င ငင င ဆ ည စ င စည င င ဆ ည စ င င ည ။ ( ၈ ) ၂၅။ ည စည စ င င စ င စည စစ ဆ င င စည ည 25 (c) Upon receipt of the decision under subrule (b), the Self-Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall notify the Township Water Tax and Embankment Tax Assessment Group of that decision within seven days of receipt of the decision. (d) Upon receipt of the decision under subrule (c), the Township Water Tax and Embankment Tax Assessment Group shall notify the Ward or Village Tract Water Tax and Embankment Tax Assessment Group and taxpayer of that decision within seven days of the receipt of the decision. Chapter VIII Delisting Taxes from the List of Water Tax and Embankment Tax 25. When the Ward or Village Tract Water Tax and Embankment Tax Assessment Group submits that the water tax or embankment tax cannot be collected from any taxpayer against whom the tax was assessed before the issuance of these rules, the Township Water Tax and Embankment Tax ၂၆ ည ၁၃ င စ စ စ ၍ စ င စ င င ဆ င င ဆ င ည ၁၅ င င င င င င င င င စည င ည ( ) င စည စည ၊ စည င စ စည င ၊ ( ) င စ ည ည င ဆ င ည င ည င င ည ၂ ၄ ဆ င င င င င င ။ ၂၆ ။ င င င င င င င စည ည ည ၂၅ င ည ည ၁၅၊ ည (ဃ) စ စ စစ ဆ င စစ ဆ ၍ င ည စ င င စ င င စ င င ည ည င စ င စည င ည ။ 26 Assessment Group shall verify in accordance with provision of rule 13 to delist the following taxes from the water tax and embankment tax list and shall submit it with comments to the Self-Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group, within 15 days from such the date of such submission: (a) the taxes that are assessment of tax on non-taxable item, over-assessment of tax or inaccurate assessment of tax; (b) taxes that may not be collectable although they are collected according to the collection procedure as the land tax arrears and the taxes of exemption or relief under rule 24. 26. Upon receipt of the submission under rule 25, the Self Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall investigate by an investigation team formed under subrule (d) of rule 15 within seven days from the date of receipt of the team submission, the delisting taxes from the list of water tax and embankment tax shall be submitted with the comments to the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group. ၂၇ ၂၇။ င ည ည င စ င စည ည ည ၂၆ င ည ဆင စ စစ ၍ စ င င ည စ ည င စ င င ည ။ ၂၈။ င ည စ ည င စ ည ည ၂၇ င ည င စ င င ဆ င ည ၍ စည င င ဆ င စည င င ၁၅ င ဆ င ည ။ ( ၉ ) ၂၉။ ( ) ည င စစ င င င င င င င င င စည င ၍ င င င င ည ။ 27 27. Upon receipt of the submission under rule 26, the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group shall conduct further review and submit it with comments to the Region or State Government or Nay Pyi Taw Council within seven days. 28. When the Region or State Government or Nay Pyi Taw Council receive the submission under rule 27, it shall decide to delist the water tax and the embankment tax from the list of it shall decide to make further collection if it finds that the tax due has been reduced, and notify the Township Water Tax and Embankment Group of its decision within 15 days. Chapter IX Tax Refund 29. (a) The taxpayer may claim to refund over-assessment of tax with the valid reason that he or she has paid the water tax and embankment tax or the charge of the electric pumping irrigation inaccurately or in excess to the Township Water Tax and Embankment Tax Assessment Group. ၂၈ ( ) င စည ည ည ( ) င င င စ စ ၊ င စ စစ စ စ၊ င င င င င င င င င င င စည စ ၍ စ င င ည ။ (ဂ) င င င င င င င စည ည ည ( ) င စည င င င င ည စ င င င ည ည င စ င စည င ည ။ (ဃ) င ည ည င စ င စည ည ည (ဂ) င ည င င ည စ ည င စ င ည ။ 28 (b) The Township Water Tax and Embankment Tax Assessment Group shall submit its finding to the Self-Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group within seven days of knowing that the tax excess should be refund according to the claim of the tax payer under subrule (a) or under self-examination. (c) Upon submission of the Township Water Tax and Embankment Tax Assessment Group under subrule (b), the Self-Administered Division or Self Administered Zone or District Water Tax and Embankment Tax Assessment Group shall submit its finding with comments to the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group within seven days from the date of such submission. (d) the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group shall submit the submission presented under subrule (c) to the Region or State Government or Nay Pyi Taw Council within three days from the date of receipt of it. ၂၉ (င) င ည စ ည င စ ည ည (ဃ) င ည စ စ စ ဆ င င င င စည ဉ စည င ည ည ။ င င စည င စစ ဆ င ည င ည ။ (စ) ည င ဆ င ည စ၍ င င ဆ င စ ည ။ ( ၁၀ ) ၃၀။ ( ) င စည ည စ င င င င စဉ စ င စ စ ၍ စ င စည င င ဆ င ၊ င စ င စည 29 (e) Upon receipt of the submission under subrule(d), the Region or State Government or Nay Pyi Taw Council check it and if it finds that the taxpayer has paid taxes in excess, the excess amount must be refunded in accordance with the financial regulations. In addition, the Township Water Tax and Embankment Tax Assessment Group finds that the payment exceeds taxes to be paid , the excess amount must be refunded. (f) The taxpayer shall only be able to claim the refund within three months from the date of tax payment. Chapter X Accounting for Tax Revenue 30. (a) The Township Water Tax and Embankment Tax Assessment Group shall assign a separate task to an employee to do a list of water tax and embankment tax according to cultivation season and crop under the relevant heading, direct the employee to serve a notice in order to receive the due taxes in time from Ward or Village Tract Water Tax and Embankment Tax Assessment Group, visit the Ward or Village Tract Water Tax and ၃၀ င ဆ င စ ည ။ င င င င င င င စည င စဉ စ င စ င စဉ ည ။ ( ) င င င င င င င စည ည င စည င င ည င စ င စ စ ၍ င စ ည င င ဆ င ၊ င င စည စ ၍ စ စ င ၊ င ဆ င စ ည ။ ည ။ င ည ည င စ င စ ည ည စ င စ င စဉ ည ။ 30 Embankment Tax Assessment Group for receiving the unpaid taxes in time, and send the tax returns compiled according to category to the Self Administered Division or Self- Administered Zone or District Water Tax and Embankment Tax Assessment Group monthly; (b) The Self-Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall assign a separate task to an employee to do a list of tax revenue according to township received from Township Water Tax and Embankment Tax Assessment Group, urge to receive the due taxes in time from the Township Water Tax and Embankment Tax Assessment Group, visit the Township Water Tax and Embankment Tax Assessment Group from time to time for inquiring about any unpaid taxes, give the necessary advice if there is any problem and send the tax returns compiled by township to the Region or State or Union Territory Water Tax and Embankment Tax Assessment Group monthly. ၃၁ (ဂ) င ည ည င စ င စည ည င င င င င င င စည င င င စ င င င င င င င စ င ည စ ည င စ စဉ ည ။ ၃၁။ ၅ ည င ဆည စ င စ ဉ ၍ ဆ င င ည ည င စ စ ဌ င စ င ဆ င ည င ည င ( င ) စ စ င စ စဉ င စ င င ၍ စ ဌ င ည ။ 31 (c) The Region or State or Union Territory Water Tax and Embankment Tax Assessment Group shall compile the monthly water tax and embankment tax revenue report submitted by the Self Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Groups and send it to Region or State Government or Nay Pyi Taw Council monthly. 31. Regarding the collection of water tax and charges collected under section 5 of the law, the relevant departmental office in the relevant Region or State or Union Territory shall compile a list on the collected water taxes and charges as a tax revenue (revenue) in accordance with the accounting procedures and describe it in the monthly report and submit it to the head of the department on a monthly basis. ၃၂ ( ၁၁ ) ၃၂။ ( ) ည င စည ဆ င င င င င င င စ ည င ည ။ ( ) င င င င င င င စ ည ည ည ( ) င ည င စည ဆ င ၊ စ စ စ ၍ င ဆ င ည ဆ စစ ဆ င ည ။ င စည ဆ ည င င ဆင င င ည ။ (ဂ) င င င င င င င စည ည င စ ဉ ၍ င င 32 Chapter XI Appeal 32. (a) If the taxpayer is dissatisfied with the decision of the Township Water Tax and Embankment Tax Assessment Groups, the appeal shall be submitted to the Self-Administered Division or Self Administered Zone or District Water Tax and Embankment Tax Assessment Group. (b) Upon receipt of the appeal under subrule (a), the Self-Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall scrutinize the records and activities of the Township Water Tax and Embankment Tax Assessment Group and may summon any relevant person to examine him or her if necessary. The order of the Township Water Tax and Embankment Tax Assessment Group may be approved or revised. (c) Regarding the appeal, the Self-Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group shall send the copy of its order to the appellant and the ၃၃ တာတမဳခွေ် စည်ဵကကပ်ေကာက်ခဳ ေရဵအဖွဲ့သို့ လည်ဵေကာင်ဵ၊ တုိင်ဵေဒသကကီဵ သ့ုိမဟုတ် ြပည်ေယ် သ့ုိမဟုတ် ြပည်ေထာငစ်ုေယ်ေြမ ေရခွေ်နှင်ဴတာတမဳခွေ် စည်ဵကကပ်ေကာက်ခဳေရဵ အဖွဲ့သ့ုိ လည်ဵေကာင်ဵ ေပဵပို့ရ မည်။ ၃၃။ (က) အခွေ်ထမ်ဵသည် ကိုယ်ပိငုအ်ုပ်ချုပ်ခွင်ဴ ရတုိင်ဵ သ့ုိမဟုတ် ကိုယ်ပိငုအ်ုပ်ချုပ်ခွငဴ် ရေဒသ သ့ုိမဟုတ် ခရိုငေ်ရခွေ်နှင်ဴ တာတမဳခွေ် စည်ဵကကပ်ေကာက်ခဳေရဵ အဖွဲ့က ချမှတ် ေသာ အမိေ့်ကို မေကျေပ်လျှင် ထိုအမိေ့်ကိုရရိှသည်ဴ ေေ့မှစ၍ ရက်ေပါင်ဵ ၃၀ အတွင်ဵ အဆိုပါ အမိေ့်မိတ္တူကို ပူဵတဲွလျက် တုိင်ဵေဒသကကီဵ သ့ုိမဟုတ် ြပည်ေယ် အစိုဵရအဖွဲ့ သ့ုိမဟုတ် ေေြပည်ေတာ် ေကာင်စီသ့ုိ အယူခဳ ဝငန်ိုငသ်ည်။လုဳေလာက်ေသာအေကကာင်ဵ ရိှပါကသတ်မှတ် ကာလထက် ေကျာ်လွေ် တငသွ်င်ဵေသာ အယူခဳလွှာကို လက်ခဳနိုငသ်ည်။ (ခ) တုိင်ဵေဒသကကီဵ သ့ုိမဟုတ် ြပည်ေယ် အစိုဵရအဖွဲ့ သ့ုိမဟုတ် ေေြပည်ေတာ် ေကာင်စီသည် သက်ဆိုင်ရာ အမှုတဲွမျာဵကို ကိုယ်ပိငုအ်ုပ်ချုပ်ခွငဴ်ရတိုင်ဵ သ့ုိမဟုတ် ကိုယ်ပိငုအ်ုပ်ချုပ်ခွင်ဴ ရေဒသ သ့ုိမဟုတ် ခရိုငေ်ရခွေ်နှင်ဴ တာတမဳခွေ် စည်ဵကကပ် ေကာက်ခဳေရဵအဖွဲ့ထဳမှ တငြ်ပလာေသာ အယူခဳလွှာနှင်ဴ ပတ်သက်၍ လိုအပ်ချက်မျာဵရိှပါက အချက်အလက်မျာဵ ေတာင်ဵ ယူနိုင်သည်။ လိုအပ်လျှင် သက်ဆိုင်သူမျာဵကို ေခါ်ယူစစ်ေဆဵနိုင်သည်။ ကိုယ်ပိငု ်အုပ်ချုပ်ခွငဴ်ရတုိင်ဵ 33 Township Water Tax and Embankment Assessment Group and to Region or State or Union Territory Water Tax and Embankment Tax Assessment Group. 33. (a) If the taxpayer is dissatisfied with the order passed by the Self-Administered Division or Self Administered Zone or District Water Tax and Embankment Tax Assessment Group, he or she may appeal along with a copy of that order to the Region or State Government or Nay Pyi Taw Council within 30 days from the date of receipt of the order. An appeal filed after the due date may be accepted if there are sufficient grounds. (b) If there is any requirement in the appeal submitted by the Self-Administered Division or Self Administered Zone or District Water Tax and Embankment Tax Assessment Group, the Region or State Government or Nay Pyi Taw council may request information on the relevant cases. It may summon and examine any relevant person, if necessary.The order of the Self-Administered Division ၃၄ င င င င စည ဆ ည င င ဆင င င ည ။ (ဂ) င ည စ ည င စ ည င စ ဉ ၍ ၊ င ည ည င စ င စည ၊ င င င င င င င စည င င စည ည ။ (ဃ) စည င စ ဉ ၍ င ည စ ည င စ ဆ ည စ ည ။ 34 or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group may be approved or revised. (c) Regarding the appeal, the Region or State Government or Nay Pyi Taw Council shall send the copies of its order to the appellant and Region or State or Union Territory water tax and embankment tax assessment group, the Self Administered Division or Self-Administered Zone or District Water Tax and Embankment Tax Assessment Group and Township Water Tax and Embankment Tax Assessment Group. (d) Regarding tax assessment, the decision of the Region or State Government or Nay Pyi Taw Council is final. ၃၅ ( ၁၂ ) ၃၄။ င င စ ဉ ၍ င ည ည စည ဉ စ ည င ည ဆ င ည ။ ၊ 35 Chapter XII Miscellaneous 34. Regardless of any previous regulations regarding water tax and embankment tax, only these rules shall be compiled with. Dr. Aung Thu Union Minister Ministry of Agriculture, Livestock and Irrigation ၃၆ စာအမှတ်၊ ၁/ ၁၉၀(က) (၁) (၁၈၈၄ /၂၀၁၉)(လဆ) ရက်စဲွ ၊ ၂၀၁၉ ခုနှစ် ၊ ဇူလိုင်လ ၁၅ ရက် ဖြန့်ဝေဖြင်း နုိင်ငဳေတာ်သမ္မတရဳုဵ သမ္မတဦဵစီဵရဳုဵ ဒုတိယသမ္မတ(၁) ဦဵစီဵရဳုဵ ဒုတိယသမ္မတ(၂) ဦဵစီဵရဳုဵ ြပည်ေထာင်စုအစုိဵရအဖဲွ့ရဳုဵ ြပည်ေထာင်စုလွှတ်ေတာ်ရဳုဵ ြပည်သူ့လွှတ်ေတာ်ရဳုဵ အမျ ိုဵသာဵလွှတ်ေတာ်ရဳုဵ ြပည်ေထာင်စုတရာဵလွှတ်ေတာ်ချုပ် နုိင်ငဳေတာ်ဖဲွ့စည်ဵပဳုအေြခခဳဥပေဒဆုိင်ရာခဳုရဳုဵ ြပည်ေထာင်စုေရွဵေကာက်ပဲွေကာ်မရှင်ရဳုဵ ြပည်ေထာင်စုဝေ်ကကီဵဌာေအာဵလဳုဵ ြပည်ေထာင်စုေရှ့ေေချုပ်ရဳုဵ ြပည်ေထာင်စုစာရင်ဵစစ်ချုပ်ရဳုဵ ြပည်ေထာင်စုရာထူဵဝေ်အဖဲွ့ရဳုဵ ေေြပည်ေတာ်ေကာင်စီရဳုဵ တုိင်ဵေဒသကကီဵ/ ြပည်ေယ်အစုိဵရအဖဲွ့ရဳုဵမျာဵအာဵလဳုဵ ြမေ်မာနုိင်ငဳေတာ်ဗဟိဘုဏ် ညွှေ်ကကာဵေရဵမှူဵချုပ် ပဳုနိှပ်ေရဵနှငဴ်ထုတ်ေဝေရဵဦဵစီဵဌာေ ဤဝေ်ကကီဵဌာေရိှ ဦဵစီဵဌာေအာဵလဳုဵ အမိန့်အရ ( ဝ ျော်မင်းဦး ) အမမဲတမ်းအတွင်းေန် 36 Letter No.1/190 (a) (1) (1884/2019) (La Sa) Date-15th July, 2019 Distribution Office of the President President Staff Office Vice President (1) Staff Office Vice President (2) Staff Office Office of the Union Government Office of the Pyidaungsu Hluttaw Office of the Pyithu Hluttaw Office of the Amyotha Hluttaw Supreme Court of the Union Constitutional Tribunal of the Union Office of the Union Election Commission All Union Ministries Office of the Attorney General of the Union Office of the Auditor General of the Union Office of the Union Civil Service Board Office of Nay Pyi Taw Council All offices of Region/ State Governments Central Bank of Myanmar Director-General Department of Printing and Publishing All Departments under this Ministry By order Kyaw Min Oo Permanent Secretary ြမေမ်ာနိုင်ငဳြပေတ်မ်ဵ အပုိင်ဵ(၁)တွင် ထည်သွဴင်ဵေကကညာေပဵပါရေ်။ to be published in Myanmar Gazette part 1 ၃၇ 37 ၃၈ 38 ၃၉ 39 ၄၀ 40 ၄၁ 41 ၄၂ 42 ၄၃ 43 ၄၄ 44 ၄၅ 45 ၄၆ 46 ၄၇ 47 ၄၈ 48 ၄၉ 49 ၅၀ 50