Designation of Development Zone for purpose of income tax exemption and relief

The Republic of the Union of Myanmar, Myanmar Investment Commission in exercise of the powers conferred under Section 100 (b) of Myanmar Investment Law, with the approval of Union Government, issued this notification to specify Less Developed Regions as Zone 1, Moderate Developed Regions as Zone 2 and Developed Regions as Zone 3 as follows for the purpose of income tax exemption and relief as described in Section 75 (a) of the said Law:

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