Zaw Myint Oo - Real Estate Guide for Everyone

According to Section 5-(A) Clause (20) of the Interpretation of Terms Act, 1973:

The term "immovable property" includes land, benefits arising from land, objects erected on the land, as well as objects permanently attached to such objects.

Section 2(6) of the Registration Act provides:

Immovable property includes land, buildings, customary rights, rights of way, light, ferry, fishing, or other benefits derived from land, and things attached to the land, or permanently attached to anything attached to the land. However, it does not include new trees, unharvested crops, or grass.

According to Article 2(d) of the Law on Restriction of Transfer of Immovable Property (Law No. 1 of 1987, Pyithu Hluttaw):

Immovable property means land, benefits arising from land, buildings and objects constructed or situated on land, and objects installed in such buildings.

After independence, the era of the ruling F.P.S.L.A.

Local government and land sector

After independence, during the period of the Federalist Party (FPLP) rule in Myanmar, just like in the colonial era, local administration, which was the administration of remote towns and villages, was administered through a series of levels: the regional governor, the chief, the district governor, the city governor, the deputy city governor, and the chief.

In large cities, there is a sub-district governor, while in small cities, there is only a township governor. Under the sub-district governor, there is one or two townships and three assistant townships. The assistant townships are responsible for sub-townships. Sub-townships are village tracts grouped into 16 to 20 village tracts.

According to the assignment of the district governor, the district governor has the right to appoint a village head for each village tract. If there are enough suitable people for the position of village head, they are appointed by a vote. In tax collection, the district governor is responsible for collecting land tax, excise tax, mineral tax, and lake tax of the township as a tax officer. From the colonial era until the implementation of the new system of administration in 1972, land tax collection was the main responsibility of the district governor.

There is a land rent tax levied on land within the city that the government grants short-term or long-term leases for residential or industrial purposes.

Land taxes are collected only after the Land Registry Department conducts field inspections every calendar year, writes down the taxes due on receipts based on cultivation and crop production, and checks and signs them off by the district magistrate.

The Land Registry Department sends land tax receipts to the relevant chief through the sub-district magistrate no later than January 5 for irrigated fields and February 5 for non-irrigated fields. The sub-district magistrate also issues temporary grants for urban land and sets rents. Urban houses can be used for residential purposes or as temporary buildings for industrial purposes.

For construction purposes, the local government official has the right to issue a temporary license for a period not exceeding three years.

In villages, they also have the right to expand village boundaries and acquire land to expand village boundaries.

If the land is left unbuilt for 24 consecutive months, transferred to someone other than the heir without permission, failed to pay any taxes including land rent, used for other purposes without permission, used for industrial purposes, used as a shelter, etc., the land may be confiscated by the district administration.

Lands may be designated as tax-free grants by the local government for the construction of social projects such as schools, hospitals, and religious projects such as monasteries and theinzayas. However, the value of the land may not exceed 25 wi/- kyats. Lands valued at more than 25 wi/- kyats must be submitted to the relevant local government or the regional chief for approval.

The tax levied on brick-making, salt-making, and lime-making industries is called mineral tax. The government has the authority to levy taxes and issue business licenses for these industries. These industries are not allowed to operate within 600 feet of major roads and 300 feet of buildings.

According to the Land and Revenue Rules of Lower Myanmar 107 (d) and the Land and Revenue Rules of Upper Myanmar 91 (g), the Sub-district Magistrate may grant a mining license for a maximum period of 10 years. However, the area of ​​land granted may not exceed one mile in circumference. The Sub-district Magistrate may auction fishing licenses in the lakes, streams, and rivers within his jurisdiction. The Sub-district Magistrate may also issue fishing gear licenses.

Changes in land and tax law enforcement

The implementation of the above land and tax laws has been changed by various organizations over time. From 1988, during the period of the State Law and Order Restoration Government, the implementation of the land and tax laws has been changed as follows from 1989-90.

(a) Upper Burma Land and Revenue Regulations, 1889

According to Section 4(2) of the Act, the Act and its rules

The powers and duties of the Treasurer,

Lower Burma Land and Revenue Act, 1876

According to Section 3(b), the budget of this Act and the rules

The King's powers and general

To the Director General of the Department of Administration, Ministry of Home Affairs

Ministry Notification No. dated 19-5-79

43/44, and the laws and regulations

The powers of the regional commissioner are delegated to the state/regional general

Head of the Administrative Department (State, Region Administrator)

Or, the powers of the provincial governor and the city governor

Head of the Township General Administration Department (Township Administration)

(Director) and from April 1, 1989.

Order dated 19-5-89 of the Ministry of Home Affairs and Religious Affairs

It is assigned by advertisement.

(b) Yangon within Yangon Region

Regarding townships within the boundaries of the Metropolitan Municipality.

Section 10 of the Yangon City Development Law (11/90)

In accordance with the powers conferred, reference is made to Section 33.

Order of the Yangon City Development Committee

Urban Planning and Land Management by Notification No. 3/2001

According to the regulations, lands other than the following are not included in Yangon

The City Development Committee has the right to manage.