Corporate Services Myanmar
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1 Corporate Services Myanmar Corporate Services. Luther.
2 Luther Corporate Services Business Environment in Myanmar Located in Southeast Asia with a population of over 60 million, Myanmar, formerly known as Burma, is often referred to as Asia s last major frontier economy. Only the EU arms embargo remains in place. There is a surge of interest from European companies now to invest in and trade with Myanmar. The country has significant natural resources and a young and mainly literate workforce. It borders the important economies of China, India and Thailand. In order to attract foreign investment, Myanmar is currently overhauling its legal framework and implements step by step laws and regulations. In response to a dramatic series of reforms which were put in place since Myanmar's military stepped aside and a quasi-civilian government was installed in 2011, the EU lifted its Myanmar sanctions in April The relevant business structures for foreign investors are private limited companies, branch or representative offi ces of a foreign company. Other available business forms such as general partnerships or public limited liability companies are hardly relevant for foreign investors. 2
3 Our Services Together with its partners, Luther Corporate Services has the competence and expertise necessary to comprehensively assist and advise our clients in all stages of the business lifecycle, namely, from the incorporation of a Myanmar business vehicle, through on-going support services such as bookkeeping, accounting, payroll and cash, fund & payment administration and up to the dissolution of a company. Establishment of a Myanmar Company We provide fast and effi cient service for the formation and registration of a company in Myanmar, whether in the form of a private limited company, branch or representative offi ce. Our services include: Setting up Services Private limited company Branch offi ce Representative offi ce Advisory services on Type of entity to be established and the optimal corporate & tax structure Organisational structures Share capital/directors Joint Ventures Mergers & Acquisitions Additional Approvals & Registrations MIC approvals for foreign investments under the Foreign Investment Law Preparation of Memorandum and Articles of Association, and other constitutional documents Obtaining other domestic registrations Corporate Secretarial Services We provide the complete range of corporate secretarial services to companies in Myanmar. 1. Provision of personnel to assume statutory positions or support the company with day to day activities, compliance and fi ling obligations, such as Representative for Branch 2. General Services to ensure statutory compliance Advice on corporate governance and compliance with the Myanmar Companies Act Setting up statutory books and registers Custody and maintenance of statutory books and registers Preparing and lodging of all prescribed forms and requisite documents with the Companies Registration Offi ce (CRO) Preparation of notices, minutes, and other documents pertaining to directors' and shareholders' meetings (Annual General Meeting and Extraordinary General Meeting) Managing changes: Change of name Change in constitutional documents Change in capital structure (transfer of shares, new issuance of shares, repurchase of shares) Change of shareholders Change of directors, managers, auditors Change of registered offi ce address Provision of registered offi ce address including mail forwarding Opening of bank accounts and managing changes to bank signatories Corporate restructuring 3
4 Luther Corporate Services Accounting & Financial Reporting Luther Corporate Services and its partners are able to assist its clients in time-consuming accounting and administrative matters, which every company needs to take care of. Our accounting & bookkeeping services and payroll processing services are ideal for the sustainable growth of the business organization as the impact of our services enable our clients to concentrate on growing and developing their business. 1. Bookkeeping Setting up the chart of accounts Recording of all payments and funds received Preparation of monthly bank reconciliation statements Recording of all sales and trade debtors Recording of all purchase and trade creditors Recording of prepayments and accruals Recording of all assets purchased and related depreciation Recording of all commercial tax (CT) on the taxable purchases/supplies Extraction of monthly trial balances and general ledger 2. Management Reports Compiling of profi t and loss account and balance sheet Generating aged fi nancial analysis of debtors and creditors Business advisory services such as accounting reports and preparation of business plans Budget preparation and comparison and analysis of key components of fi nancial performance 3. Statutory Accounting Preparation of fi nancial statements and notes to the fi nancial statements in compliance with the relevant fi nancial reporting standards Review and computation of tax and deferred tax provisions for inclusion into fi nancial statements 4. Individual and Corporate Tax Compliance CT registration and preparation and submission of quarterly CT returns Preparation and fi ling of corporate tax returns including tax calculation with tax authorities Preparation and fi ling of individual tax returns and tax computation with tax authorities Advising on Double Taxation Agreements Advising on withholding tax issues, preparation and fi ling of withholding tax returns including claims for double taxation relief Advising on complex and international tax structures Negotiations with the Inland Revenue Department (IRD) regarding individual or corporate tax issues 4
5 Human Resources & Payroll Administration Cash, Fund & Payment Administration At Luther Corporate Services we offer full outsourcing services for the management of payroll, personnel data and employee benefi ts. Our services include the following: Processing employee expense claims including payment Computation of net salary Computation of social security contributions Providing payroll reports & fi nancial journals Handling payment of net salary, social security contributions and withholding tax Ensuring compliance with all tax and social security reporting requirements Support with immigration related matters Luther Corporate Services offers cash, fund & payment administration services. For smaller businesses where segregation of duties is an issue, our service functions as an additional internal control with regards to company fund spending. Administration of cash funds deposited with us or in client's own bank accounts Cash forecasting and processing of accounts receivables Account signatory services to enable settlement of company payment obligations e.g. to suppliers, for payroll, for employee expense reimbursements Opening of bank accounts and managing changes to bank signatories Issue payment vouchers and arrangement of payments Cessation of business Luther Corporate Services offers advice and assistance in regard to the cessation of the business. This service includes the preparation and fi ling of all necessary documents for the voluntary winding-up of an entity. 5
6 Luther Corporate Services Luther Corporate Services, the Corporate Services arm of Luther lawfi rm enables us to offer our clients a one-stop solution for all their business needs. Our accountants, company secretaries and tax consultants provide the whole range of services, which our clients expect from such a one-stop concept, from corporate secretarial services, outsourced administration, payroll and accounting to tax compliance. We assist our clients comprehensively in all stages of a business lifecycle, from the formation of a business vehicle, to ongoing support and statutory compliance matters and to the dissolution of a company. Luther Corporate Services Limited Myawaddy Bank Luxury Complex 4th fl oor, Apartment 401 Bo Gyoke Road cnr. Wa Dan Street Lanmadaw Township Yangon, Myanmar Phone myanmar@luther-services.com Further contacts can be found on our website
Corporate Services Myanmar. The One-Stop Solution For All Your Business Needs. Corporate Services www.luther-services.com
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