A New Economic Climate : Foreign Investment. Law and Other Incentives
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1 A New Economic Climate : Foreign Investment Law and Other Incentives Aung Naing Oo Director General Directorate of Investment and Company Administration
2 Outline 1 Myanmar in Brief Mode of Doing Business Investment Environment SWOT on Myanmar Why Myanmar?
3 Myanmar in Brief China 1347 India Bangladesh-158 Thailand 70 Laos 6 Total % of World Population
4 Myanmar in Brief Abundance of precious gem stone. Ruby accounts for 90% of world supply and the largest jade resource country in the world. 10 th largest resources of natural gas in the world Has gold deposit across the country Copper is the largest export of mining product Expansive forest which covers half of total area of the country Fertile land for agriculture which amounts 19.3 million hectares arable land and out of these, over 6 million hectares have not yet been exploited Others mining product such as silver, lead, tin, tungsten and antimony deposit are widespread in the country Fishery resources currently being used is less than 60% of sustainable yield
5 Myanmar in Brief Over 60 million population with working age of million, 62.25% of total population Over 91% of population is literate Much of Myanmar s intellectual speaks English Relatively low wage
6 Vision To become a modern developed nation that meets the aspirations of its people for a better life.
7 Mode of Doing Business MIC Permit Start enjoy incentives Business Company Incorporation Registration/ Permit Start no incentives
8 Investment Laws The Union of Myanmar Foreign Investment Law (FIL) was enacted on 30 November 1988 and the parliament has approved a new foreign investment law on 2 nd November The Special Economic Zone Law was also enacted in January 2011 and is now proceeding for amendment. The Dawei Special Economic Zone Law was also enacted in January 2011.
9 Form of Investment 2 A Citizen or Concerned Government Organization 100% Foreign Owned 1 Joint Venture 3 Any System Included in the Mutually Agreed Contract
10 Exemptions and Reliefs 5 years tax holiday Further tax exemption/relief for an appropriate period in case if it is considered beneficial for the State
11 Exemptions and Reliefs (Cont.) Exemption or relief of income tax on reinvestment; Right to accelerate depreciation of capital assets for the purpose of income-tax assessment; Relief from income tax up to 50 percent on the profit from exports; Same rate of income tax between foreigners and Myanmar citizens; Right to deduct the research and development expenditure from taxable income; Right to carry forward and set off losses up to 3 consecutive years.
12 Exemptions and Reliefs (Cont.) Exemption/Relief of Customs Duties and/or Other Internal Taxes Imported machinery & equipment - construction period Imported raw material - first 3 years of commercial production Exemption/Relief of Commercial Tax Exports
13 Guarantees No nationalization and expropriation. No termination during the permitted period. Right to repatriation.
14 Right to Use Land 50 Years (For Initial Period) Depending on the business, type of business and investment amount 10 Years (First Renewal) Land Lease 10 Years (Second Renewal)
15 Investment in Myanmar Foreign Investment of Permitted Enterprises as of (30/9/2013) (By Sector) (US$ in Million) Sr. No. Permitted Enterprises Particulars No. Approved % Amount 1 Power Oil and Gas Mining Manufacturing Hotel and Tourism Real Estate Livestock & Fisheries Transport & Communication Industrial Estate Agriculture Construction Other Services Total
16 Investment in Myanmar Real Estate 3% Transport & Communication Livestock & 1% Fisheries 1% Industrial Estate Agriculture Construction Other Services Hotel and Tourism 4% Mining 6% Manufacturing 8% Power 44% Oil and Gas 33%
17 Investment in Myanmar Foreign Investment of Permitted Enterprises as of (30/9/2013) (By Country) (US$ in Million) Sr. No. Permitted Enterprises Particulars No. Approved % Amount 1 China Thailand Hong Kong Republic of Korea* U.K * Singapore Malaysia France Viet Nam*** India Japan The Netherlands U.S.A Indonesia Philippine Russia Federation Australia Austria Panama United Arab Emirates Canada Mauritius Germany Republic of Liberia** Denmark Cyprus Macau Switzerland Bangladesh Israel Brunei Darussalam Sri Lanka Luxembourg Total * British Overseas Territories **The name and promoter and principal organization be changed from Singapore to Republic of Liberia. *** Anh Sao Viet (ASV) Pharma Co., Ltd. US$ ၁၁.၁၁၁
18 Investment in Myanmar Foreign Investment of Permitted Enterprises as of (30/9/2013) (By Country) (US$ in Million)
19 SEZs in Myanmar Kyauk Phyu Yangon Thilawa Dawei Dawei SEZ - being developed Thilawa SEZ - being developed Kyaukphyu SEZ - to be developed
20 Way Forward Labor Intensive Value Added Heavy / Hi-tech Industry
21 Why Myanmar? Opportunities for Italian Companies Investment in industrial sector is highly prioritized Lots of rooms for investment in heavy industries High potential in mining business Infrastructure development requires huge amount of investment
22 Why Myanmar? Lift of sanction by the EU GSP (EBA) has been reinstated by the EU in July 2013 GSP by the US is now under consideration Recognized to be the last destination for investment in Asia Integration into global community Political will of the Government
23 Investment Potential of Myanmar Resource Agriculture Fishery Mining Forestry Oil & Gas Food Processing Mineral Processing Wood Processing Petrochemical Down Stream Labour (Quality, Quantity, Cost) Garment Electronic Parts Assembly Others Location Hotel & Tourism Services Logistics Real Estate Other
24 Thank You
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