(Adopted by Decree No. 258 of 30 January 2013 of the People's Government of San Suu Kyi, No. 258 of 16 January 2013)

The Government of the province has decided to amend the provisions on tax collection in Orientale Province as follows:

Article 3 should be revised as follows: “The tax rate is 3 per cent to 5 per cent. The specific rate applicable to the tax is that the province's financial sector will make recommendations in practice to report on the approval and release of the Government of the province to society.”

Article 6 was amended to read: “The local tax authority charged with land, housing sites”.

In addition, the individual language of the provisions was amended.

This decision has been implemented effective 1 April 2013. The Severe Province's Customary Taxation Ordinance is released in accordance with this decision.

Annex: Maximization provisions in mountain Orientale province (Amendment No. 91 of 11 June 1998 No. 91 of the People's Government Order No. 91 of 11 June 1998 (Amendment of the Decision of the People's Government of the Province of San Orientale to amend the Provisions of Taxation in the Province of San Orientale Province, issued on 30 January 2013)

Article 1 establishes this provision in accordance with the provisions of the Provisional Tax Regulations of the People's Republic of China (hereinafter referred to as the Regulations) and the Rules of the Provisional Regulations of the People's Republic of China (hereinafter referred to as the Rules).

Article 2 transfers of land, housing rights within the territorial administration and the holding of units and individuals shall pay taxes in accordance with the relevant provisions of the Regulations, Rules and present provisions.

Article 3. The specific rate applicable to meals is determined by the provincial fiscal branch and the local tax authorities on the basis of practical recommendations, which are submitted to the Government of the province for approval and publication to society.

Article IV gives rise to land use rights, sells and sells homes, and its taxes are based on the price determined by the contract and the full amount paid by the bearer to the contract.

Article 5, in addition to the tax reduction provided for in the Regulations, the Rules, provides that the right to premises rests with State organs, utilities, social groups, military units shall not be exempted from taxation.

Lands, homes are recruited and occupied by the Government of more than the population at the district level and are subject to land, housing rights, which are actually paid in excess of land, housing compensation and settlement subsidies, and are exempted from taxation; their actual payment exceeds the amount of land, housing compensation and settlement benefits, the tax has proven to be difficult and can be reduced or exempted by the approval of the district tax authorities.

Article 6.

Article 7. The taxpayer violates the provisions of the Regulations, the Rules and the present provisions and is punished by the levying authority in accordance with the taxation laws of the People's Republic of China and other relevant laws, regulations and regulations.

Article 8. The tax levied organs and their staff toys negligence, abuse of authority, provocative fraud, constitutes criminal responsibility under the law; it is not yet a crime and is subject to administrative disposition by law.

Article 9. On 30 August 1954, the Rules for the Excise of Licence in the Province of San Suu Kyong Province were repealed.

Prior to the operation of this provision, the right to premises was granted after 1 October 1997 and the tax should be paid in accordance with this provision.