The Law Amending the Constitution of the Republic of the Union of Myanmar
(i) charitable hospitals and clinics, private hospitals and clinics having the right to be undertaken in the Region or State in accord with the
Law enacted by the Union;
(j) protection from imitation, adulteration, manufacture and sale of such as foodstuffs, drugs, medicine and cosmetics having the right to be
undertaken in the Region or State in accord with the Law enacted by the Union;
(k) welfare of children, youths, women, the disabled the aged and the homeless having the right to be undertaken in the Region or State in
accord with the Law enacted by the Union;
(l) relief and rehabilitation having the right to be undertaken in the Region or State in accord with the Law enacted by the Union;
(m) literature, dramatic arts, music, traditional arts and crafts, cinematographic films and video industries having the right to be undertaken in
the Region or State in accord with the Law enacted by the Union.”
(h) After serial number 8 (c) contained in Management Sector, serials (d) and (e) shall be inserted as follows:
“(d) matters on excise management having the right to be undertaken in the Region or State in accord with the Law enacted by the Union;
(e) border areas development works and rural areas development works having the right to be undertaken in the Region or State in accord
with the Law enacted by the Union.”
3. After serial number 19 contained in schedule 5 of Taxes Collected by the Region or State Legislative List of the Constitution, serial numbers 20, 21,
22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38 and 39 shall be inserted as follows:
“20. Capital taxes having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
21. Insurance taxes having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
22. Income taxes having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
23. Commercial taxes having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
24. Customs duties having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
25. Taxes on hotels and lodging houses having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
26. Taxes on tourism having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
27. Taxes on registration of documents having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
28. Taxes on inshore fisheries having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
29. Taxes on petroleum and natural gas having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
30. Taxes on minerals and mining having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
31. Taxes on gems having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
32. Taxes on woods other than teak and thityar, ingyin, pyingadoe, padauk, thingannet and tamalan included in group (1) having the right to be
undertaken in the Region or State in accord with the Law enacted by the Union.
33. Industrial taxes having the right to be undertaken in the Region or State in accord with the Law enacted by the Union.
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