Small Company means a company, other than a public company or subsidiary of a public company, which conforms to the following conditions: (i) having no more than 30 employees or less than the number of employees in it or its subsidiaries or such other number as may be prescribed under the Myanmar Companies Act or any successive law; (ii) having less than 50 million kyats of total annual revenue in the previous financial year in it or its subsidiaries or less than the amount prescribed under the Myanmar Companies Act or any successive law.

More information on Myanmar Investment Rules.