The fluorescent security elements of Myanmar's commercial tax stamp.

Myanmar has commercial taxes that are imposed on the supply of goods/services or import of goods. They are similar to VAT or goods & services tax. In Myanmar, commercial taxes on sales for the prior month should be paid within ten days from the last day of the month. In addition, a commercial tax return should be filed within one month from the end of every quarter.

The receipt must have a commercial tax stamp on it. This can be bought from the tax office. To make the invoice or receipt issuable, a permit should be obtained from the tax authority.

UV rays were applied to the commercial tax stamp on the receipt issued by a coffee shop, using MP12t. Then, the fluorescent watermark and numbers appeared on the stamp. Since the receipt paper is not non-fluorescent, it turns blue when UV rays are applied.