Monday, 7 October 2013

Different types of land use and their permitted terms - The Fine Print Legal & tax insight

While Myanmar’s economy is still largely dependent on agriculture, the laws of Myanmar actually do provide a broad framework for diverse use of land and varying terms for permitted land use, in each case. 

While there are other permitted land uses in Myanmar, this article will focus on only three types of land use and their varying terms in the context of local-foreign joint ventures as permitted under the new Foreign Investment Law, in force since November 2012. 


Agriculture

Under the Foreign Investment Rules, foreigners may be permitted to conduct agricultural business on a commercial scale on vacant, fallow and virgin land in joint venture with Myanmar citizens for an initial term of up to 30 years, with extensions to be permitted based on the amount of investment. The right to lease here is subject to the approval of the Central Committee for the Management of Vacant, Fallow and Virgin Land, formed under the Vacant, Fallow and Virgin Land Management Law, in force since March 2012. Industrial crops such as rubber, sugar cane, palm oil and jatropha curcas are usually grown on vacant, fallow and virgin land in Myanmar. As for the use of farmland, the foreign investor is only allowed to carry out contract farming in joint venture with Myanmar citizens entitled to use the farmland for the cultivation of seasonal crops (for example, corn, ground nuts, beans and pulses) under the Farmland Law, in force since August 2012. Clarification in the law needs to be provided as to the precise types of agricultural business which can be conducted by Myanmar citizens only.

Real estate development

In relation to the development of real estate, the foreign investor will be required to enter into a joint venture with Myanmar citizens, as regards most types of developments, save for the development of hotels with ratings of three stars and above and the development of commercial buildings on a build, operate and transfer basis, with the approval of the landowner, the Ministry of Construction and the Myanmar Investment Commission. With the prior permission of the landowner and that of the Myanmar Investment Commission, the foreign investor may be allowed to lease land in Myanmar up to an initial term of 50 years with two consecutive term extensions of 10 years each, depending on the volume of investment and compliance with Myanmar laws and regulations.

Warehousing services

In relation to the provision of warehousing services or logistics, foreigners are only permitted to conduct large-scale warehousing activities in joint venture with Myanmar citizens under the Foreign Investment Law. At this juncture, clarification in the law needs to be provided as regards the meaning of “large-scale”. Similar to leases of land for real estate development, the joint venture company may be allowed to lease land for up to an initial term of 50 years with two consecutive term extensions of 10 years each, depending on the volume of investment for the purposes of conducting warehousing services activities, with the prior permission of the landowner and the Myanmar Investment Commission.

At the end of the day, the Myanmar Investment Commission has broad discretion to determine and prescribe the category of investment, the amount of investment required and the term of permitted land use. On the other hand, the investor shall be required to abide by all the terms and conditions upon which the investment permit has been granted.

Wint Thandar Oo is a partner and Tin Sein a senior associate with Polastri Wint & Partners Legal & Tax Advisors.


source: The Myanmar Times

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