The document provides information about taxation systems in several countries in Southern Asia, including Australia, India, Myanmar, Philippines, and Thailand. It discusses how each country collects taxes, common tax types like income tax, VAT, and property tax. It also outlines some key aspects of the tax history and rates in each country. The top priorities for how tax revenue is spent include education, infrastructure development, defense, internal affairs, and agriculture.

1. 1
Taxation in Australia, India,
Myanmar, Philippines, and
Thailand (Southern Asia)

2. 2
How the government collect tax?
• Most taxes are collected at the time a
transfer is being made -whether it is
withholding from a pay check, added to the
purchase price of goods at the point of sale,
or when a license or permit is issued.

3. 3
Why do citizen pay their tax?
(Based in The United States of America)
– It is the law. Anyone who receives income, resides
in the United States and meets certain
requirements is required to file a federal tax
return and pay taxes owed.

4. 4

5. 5
History of tax
• The first known system of taxation was in
Ancient Egypt around 3000 BC - 2800 BC in
the first dynasty of the Old Kingdom.
• Early taxation is also described in the Bible.
In Genesis (chapter 47, verse 24 - the New
International Version)

6. 6
Property Tax
• A tax assessed on real estate by the local
government. The tax is usually based on the
value of the property (including the land) you
own.

7. 4R
7
• Revenue= government income
• Redistribution= transferring wealth from the
richer sections of society to poorer sections.
• Re-pricing= taxes are levied to address
externalities.
• Representation= the people in charge of
paying taxes and collecting them

8. 8 What are progressive regressive proportional tax?
Progressive tax Regressive tax Proportional tax
• As income goes • As income goes • As income goes
up, the percent of up, the percent of up, the percent of
income paid in income paid in income paid in
taxes goes up too. taxes goes down. taxes stays the
same.

9. 9
Value Added Tax (VAT)
• an excise tax based on the value added to a
product at each stage of production or
distribution: value added is arrived at by
subtracting from the total value of the
product at the end of each production or
distribution stage the value of the goods
bought at its inception.

10. 10

11. 11
Australia
Australian Taxation Office

12. 12 Australia tax history
• At the end of the nineteenth century each of the six
Australian colonies had distinct tax systems, which were
almost entirely reliant on customs and excise duties. The
design of these tax systems was largely driven by
administrative concerns, rather than principles of equity or
efficiency. Customs duties were also designed to act as trade
barriers between the colonies. One of the significant results
of Federation in 1901 was the removal of all duties on goods
traded between Australian states.

13. Australia tax type
13
• There are many forms of taxation in Australia. Individuals and
companies in Australia may be required to pay taxes or
charges to all levels of government: local, state, and federal
governments. Taxes are collected to pay for public services
and transfer payments (redistribution of economic wealth).
• Income taxes are the most significant form of taxation in
Australia, and collected by the federal government through
the Australian Taxation Office. Australian GST revenue is
collected by the Federal government, and then paid to the
states under a distribution formula determined by the
Commonwealth Grants Commission.

14. 14
Australia Tax rate
Tax rates 2011-12
The following rates for 2011-12 apply from 1 July 2011.
Taxable income Tax on this income
0 - $6,000 Nil
$6,001 - $37,000 15c for each $1 over $6,000
$37,001 - $80,000 $4,650 plus 30c for each $1 over $37,000
$80,001 - $180,000 $17,550 plus 37c for each $1 over $80,000
$180,001 and over $54,550 plus 45c for each $1 over $180,000
The above rates do not include the Flood levy
The above rates do not include the Medicare levy of 1.5%

15. 15
Burma
Ministry of Finance and Revenue

16. 16 Burma tax history
• The Burmese income tax was passed in 1974. From
that point on, the income tax has covered state-
controlled enterprises, cooperative societies (such as
agricultural societies), foreign investment, personal
salaries, foreigners (those in the service of a foreign
firm, for example), nonresident citizen earnings and
all partnerships with the above. Because Burma is a
highly unstable country seemingly endlessly at war
with its ethnic minority groups, taxes can be hard to
collect. Therefore, the code was made as simple as
possible.

17. 17 Myanmar tax type
• Taxes levied on domestic production and
public consumption.
• Taxes levied on income and ownership.
• Customs duties.
• Taxes levied on the utility of state own
properties.

18. 18
Burma sources of revenue
• Taxes on income, profits, and capital gains are
levied on the actual or presumptive net
income of individuals, on the profits of
corporations and enterprises, and on capital
gains, whether realized or not, on land,
securities, and other assets.
Intergovernmental payments are eliminated
in consolidation.

19. 19
Burma tax rate
Taxpayer
Companies formed in Myanmar 30 percent
under the Myanmar Companies Act
or any other existing Myanmar Law
Enterprise operating under the UMFIL 30 percent
Foreign organization engaged under 30 percent
special permission in a State sponsored project,
enterprise or any undertaking
Individual foreigners engaged 20 percent
under special permission in a State
sponsored project, enterprise or any undertaking
Income earned abroad by non-resident citizen 10 percent
(On gross income)

20. 6.Income earned by resident foreigner 15 percent
7.Capital gain (resident) 10 percent
8.Capital gain (Non-resident Foreigner) 40 percent
9.Salary Progressive rates
ranging from 3 percent to 30 percent
(At 30 percent on income exceeding Kyat 500,001)
10.Professional income, business income, Progressive rates ranging
property income, income from other from 5 percent to 35
sources and income from percent
undisclosed sources of Individual At 35 percent on income
exceeding Kyat
2,000,001)

21. 20
India
Income Tax Department of India

22. 21 India tax history
• The organizational history of the Income-tax
Department starts in the year 1922. The
Income-tax Act, 1922, gave, for the first time,
a specific nomenclature to various Income-tax
authorities.

23. 22 India tax type
• The Income tax government of India has introduced
this method of taxation in order to stabilize the
economy of our country. The money that is collected
by way of taxes is spends on the welfare of the
country and its citizens. The Income tax government
of India have taking out different types of taxes. The
income tax rates India are of three types. They are
progressive, proportional and regressive.

24. 23
India sources of revenue
The major source of revenue in India is through
(1) Direct taxes (2) Indirect taxes (3) Deficit
financing (4) International borrowings

25. Top 5 government spending of revenue for
24 India
Currently this information is unavailable

26. 25
Philippines
Bureau of Internal Revenue

27. 26
Philippines tax history
• During the 17th and 18th centuries, the Spanish
perform their duties as tax collectors. During these
times, taxes that were collected from the inhabitants
varied from tribute or head tax of one gold maiz
annually; tax on value of jewelries and gold trinkets;
indirect taxes on tobacco, wine, cockpits, burlas and
powder. From 1521 to 1821, the Spanish treasury
had to subsidize the Philippines in the amount of P
250,000.00 per annum due to the poor financial
condition of the country, which can be primarily
attributed to the poor revenue collection system.

28. 27 Philippines tax type
progressive tax since the tax base increases as
the tax rate increases. Taxation is founded on
the ability of the taxpayer to pay. It is also a
combination of the global and scheduler
systems of taxation.

29. 28 Philippines tax rate
• Not over P10,000………………………………… 5%
• Over P10,000 but not over P30,000……………… P500+10% of
the excess over P10,000
• Over P30,000 but not over P70,000……………… P2,500+15%
of the excess over P30,000
• Over P70,000 but not over P140,000……..……… P8,500+20%
of the excess over P70,000

30. 29 Philippines tax rate
• Over P140,000 but not over P250,000……………
P22,500+25% of the excess over P140,000
• Over P250,000 but not over P500,000……………
P50,000+30% of the excess over P250,000
• Over P500,000 ……………………………………
P125,000+34% of the excess over P500,000 in 1998.

31. 30
Philippines sources of revenue
• Sources of Revenues; the following taxes are national internal revenue
taxes:
• 1. Income Tax
• 2. Estate and donor's taxes
• 3. Value-Added tax
• 4. Other percentage taxes
• 5. Excise taxes
• 6. Documentary Stamp taxes
• 7. Such other taxes as are or hereafter may be imposed and collected by
the Bureau of Internal Revenue

32. 31
Philippines sources of revenue
• Tariffs and Duties
– Second to the BIR in terms of revenue collection, the Bureau of Customs (BOC) imposes
tariffs and duties on all items imported into the Philippines. According to Executive
Order 206, returning residents, Overseas Filipino Workers (OFW’s) and former Filipino
citizens are exempted from paying duties and tariffs.
• E-VAT
– The Extended Value Added Tax (E-VAT), is a form of sales tax that is imposed on the sale of goods
and services and on the import of goods into the Philippines. It is a consumption tax (those who
consume more are taxed more) and an indirect tax, which can be passed on to the buyer. The
current E-VAT rate is 12% of transactions. Some items which are subject to E-VAT include petroleum,
natural gases, indigenous fuels, coals, medical services, legal services, electricity, non-basic
commodities, clothing, non-food agricultural products, domestic travel by air and sea.
• Income Taxes
– Income tax is a tax on a person's income, wages, profits arising from property, practice of profession,
conduct of trade or business or any stipulated in the National Internal Revenue Code of 1997 (NIRC),
less any deductions granted. Income tax in the Philippines is a progressive tax, as people with higher
incomes pay more than people with lower incomes. Personal income tax rates vary as such

33. How do the government of Philippines
32
spend their tax
• Allocation of the top 10 Departments (In billion pesos)
Department FY 2010 FY 2011 Ranking
GAA GAA
1. DepEd (inc. SBP) 175 207.3 1
2. DPWH 135.6 110.6 2
3. DND 96.2 104.7 3
(inc. AFP Modernization Fund)
4. DILG 78.8 88.1 4
5. DA 41.2 35.2 5

34. 33
Thailand
The Revenue Department

35. 34
Thailand tax history
• The Revenue Department of
Thailand was founded on the
2nd September 1915 by King
Rama VI(ร.๖), following on
from King Rama V's(ร.๕)
visions to establish
countrywide infrastructure,
and to provide a revenue
collection platform in order for

36. 35
Thailand tax Structure
• Progressive Tax Rates

37. 36
Thailand sources of revenue
• Personal income tax.
Corporate income tax.
VAT
Private enterprise Tax.
Income tax.
And taxes are collected by local authorities, including.
Tax.
Property tax
Local maintenance tax

38. 37 How government spend their tax
Thailand
• Budget of Thailand 2001-2011.htm

39. 38
Question
time

40. 39
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41. 40
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