Epic stories of Gautama Buddha's previous lives
Story of Nemi <Nay Mi>
Adapted and translated
from Burmese written by Min Yu Wai.
Long time ago there was a king named Marga Daewa in Maithilar in the kingdom of Widae Harith. The king
enjoyed his life by observing religious practices. Therefore, he had decided
that when he got old and grey he would turn himself into a monk and wander at
non worldly life. He told his barber, who took care of his hair and beard that
if any hairs turned grey let him know.
One day the barber saw one single grey hair on the king's head. The
barber reported, "Your majesty, I have seen one single grey hair on your
Then the king released the kingship and gave the throne to his son.
The king summoned his son, "When the hair turns grey, give up secular life
as I do." Then the king gave up the throne. He went into monkhood and
wandered at non worldly life.
Therefore, the future generations inherited the legacy of ruling the
throne and wandering at non worldly life when their hair turned grey.
Since king Marga Daewa, there
was an eight hundred and thirty one thousand nine hundred and ninety ninth king
who ruled Maithilar. The king had one son, Nay
Mi Kumaya. Since childhood, prince Nay
Mi gave alms offerings and observed religious commandments.
According to the ancient traditions the king relinquished the
throne and wandered at non worldly life when the hair turned grey. Then, the
prince Nay Mi inherited the kingship.
King Nay Mi ruled the kingdom in
compliance with the rules of kings' conducts. In addition, five pavilions for
alms offerings were erected, each on four gates of the city and one in the
middle. Every day one hundred thousand monetary notes were donated in each
pavilion, a total of five hundred thousand notes. Five pillars of commandments
were observed. Fastings were done every full moon day and last waning day. The
people were encouraged to do good deeds.
Those who followed the king’s teachings were destined to Nat Pyi, angels’ kingdom, when they
died. Therefore, angels' population
had increased in Nat Pyi, angels’
kingdom. The hell became less populated. One day, king Nay Mi was trying to think but unable to get a clue on the puzzle
of "which one is more beneficial, alms offerings or observing
Sakka <Tha Kyar
Minn>, chief of all
Nats angels, descended to earth when
he became aware of the king's problem. He became visible to king Nay Mi and said, "Your majesty,
observing commandments is more beneficial than those of the alms offerings."
Then, Tha Kyar Minn ascended back to Thar Wadeintar Nat Pyi, the angels'
When the angels of the Thar Wadeintar Nat
Pyi became aware of the episode they wished to meet with king Nay Mi. So they begged Tha Kyar Minn to invite king Nay Mi to the angels' kingdom. Sakka <Thar Kyar Minn> fulfilled the
angels' wishes. He commanded Martali Nat angel,
"Get king Nay Mi here."
Martali Nat came to fetch king Nay Mi with a one-thousand Theiktaw
horses drawn carriage, Waizayandra.
The people of Maithilar gazed with surprise
on their faces. Martali invited king Nay Mi.
The king accepted the invitation with much pleasure because he had never
been to Nat Pyi before. He told the
people and the members of the palace, "I'll be back soon, do not forget to
do good deeds." Then he alighted on the Waizayandra carriage. Martali
asked the king, "Your majesty, we have two routes, one passes through the
hell and the other one, heaven. Which route would you like to choose?"
The king had not seen heaven or hell, so he wanted to see both, and
he replied, "I would like to pass both routes."
At that, Martali steered
his carriage in the direction of the hell first. Different kinds of torments
were shown in hell. Some of those in hell were trying to swim in a river which
was covered with flaming iron spikes and iron vines leading to no escape. Some
were being eaten by hell dogs the size of elephants. Some were running on a
flaming iron ground with their bodies on fire. Some were being dumped on a big
bronze pot with boiling copper. Some were forced to eat flaming ashes. Some
were targeted by flaming arrows. Some were having chopped their body parts off.
Some were forced to eat feces in a horrible ditch full of feces. Some were
forced to drink rotten blood and rotten pus. Some were skewered with flaming
iron hooks in their tongues. Some were being tortured, their lower torsos buried
under iron ground and their upper torsos rolled over by a flaming road roller.
Some were put upside down in a flaming ditch. Others were tortured with yet
Those who were suffering in hell had done very bad deeds in their
previous lives. Depending on their bad deeds they were tortured with different
kinds of torments.
After these different kinds of torments were shown, Martali took king Nay Mi to Nat Pyi, where
angels were enjoying their luxurious heavenly wellbeing.
Angels in Nat Pyi were
the ones who did very good deeds in their previous lives. Depending on their
good deeds they enjoyed different kinds of luxurious wellbeing.
At first king Nay Mi saw Bareni Natami, a femaleangel, who was enjoying the luxurious
monument in Nat Pyi. She was living
in a monument decorated with rubies, and one thousand angels, Natami, were at her disposal. Then, king
Nay Mi saw the monument where Tawnadein Nat, a male angel, was
enjoying. Tawnadein Nat was enjoying
seven monuments with many femaleangels,
Natami. Then king Nemi saw many
femaleangels, Natami, in the monuments. These angels were having heavenly beverages
and heavenly foods, Nat Tokethar.
They were also enjoying heavenly instrumental music. Then there was a monument
made of rubies, and many male angels, Nats,
were listening to the heavenly instrumental music in it. Next, there was a
monument made of crystal. A male angel Nat
resided in it with many female angels, Natami.
Then there was a monument made of gem. A male angel Nat was enjoying heavenly instrumental music in it. Next, there was
a monument made of gold. A male angel Nat
was enjoying luxurious heavenly wellbeing.
It took times for Martali and
king Nay Mi to look at Nat monuments one after another. In the meantime,
Nats angels from Thar Wadeintar Nat Pyi were waiting for them to arrive. Sakka <Tha Kyar Minn> the chief angel sent a messenger, Zawana Nat, to them. Thus King Nay Mi did not waste time anymore, looked
around briefly at the rest of the monuments located at four corners, and went
straight up to the Thar Wadeintar Nat Pyi.
When they arrived to Thar Wadeintar
Nat Pyi, king Nay Mi was being
welcomed by the Nats angels from both
sides of the carriage. Sakka <Tha Kyar
Minn>, the chief angel, received king Nay Mi and offered him a seat on the throne.
Sakka <Thar Kyar
Minn> told king Nay Mi, "Your majesty, stay in Thar Wadeintar Nat Pyi and enjoy the
luxurious heavenly wellbeing here."
King Nay Mi declined.
He said, "Your highness, the luxurious wellbeing given by
somebody resembles a vehicle on loan. It is like using things that are on loan.
I do not want it. Only when it is earned with their own good deeds will it become
their own property. I only desire my own property. I have to go back to earth
and do good deeds myself to earn my own property."
Then, king Nay Mi
summoned religious teachings to all Nats angels.
The teachings included rules for observing physically, orally and morally in
order to get benefit and good deeds which were beneficial physically and
King Nay Mi came back to
the earth after spending 7 days in Thar
Wadeintar Nat Pyi. Martali gave a lift again with Waizayandra carriage.
When king Nay Mi arrived
back, the people of Maithilar assembled happily to greet the king. "What
does Nat Pyi looklike, your majesty?" the people asked.
King Nay Mi praised about
Sakka <Thar Kyar Minn> and
other Nats and their luxurious
wellbeing. Then the king summoned, "You all have to do good deeds such as
alms offerings and etc. You all will be destined to Nat Pyi."
A few years later, some hairs turned grey on the king's head. Then,
the king gave the throne to his son, Kathara
Zanaka, and went into monkhood and wandered at non worldly life.
From the beginning of the era of Kathara Zanaka, the legacy of giving up throne and wandering at non
worldly life when the hair turned grey was not observed anymore. Then the
legacy was eradicated for the future generations.
Epilogue: King Nay Mi
was claimed the avatar of Gautama Buddha in one of his previous 547 lives.
Note: Sanskrit names are
localized for easy understanding.
I hereby acknowledge the writer Min Yu Wai for his great work.
Burmese New Year and Water Festival:
The social event to commemorate Burmese New Year & Water
Festival has been successfully held on the 17 April 2011, last
Sunday, at Bonython Park in Adelaide. Traditionally, this is an event annually
celebrated in Burma irrespective of race, religion and individual customs. Normally
the event was based on Buddhist calendar and religious background but it became
a social function as the way most people celebrated Christmas all over the
world irrespective of race, religion and individual customs.
We have celebrated to observe the tradition in the event to which
about 100 Burmese people, who are living in Adelaide and a number of Burmese
students who have been studying in university courses in Adelaide on student
visas, have attended. The participants who have attended include Ms Lily Yang,
a lecturer, Department of Interpreting and Translating, Adelaide TAFE, and a
polyglot, who speaks Mandarin, Cantonese, Burmese and English, and Dr Latt Latt
Aung, a psychiatrist consultant, Department of Psychiatry, Royal Adelaide
The event has been well received by the participants with traditional
foods, dishes and thingyan music. The
participants have refreshed the memories and traditions that they enjoyed so
much back in Burma prior to migration to Australia. A special thingyan song composed by Myo Ma Nyein
has made the most refreshing memory of all in the event. Special thanks to all
participants who put all the efforts to bring foods and traditional
atmospheres. As throwing water to each other is not practicable a little splash
from a water gun to reflect the tradition has been done. This event has been
organized and celebrated annually in Adelaide since 2007.
We will do it again next year. Cheers!
PROFESSIONAL DEVELOPMENT EVENT
Advance notice of workshop:
for Interpreters and
Date: Thursday, 14 April 2011, 6.00 to 8.30pm
6pm for registration, and getting to know each other around some refreshments,
start of the workshop at 6.30pm
Venue: TAFE SA, 120 Currie Street, Adelaide
Room N223 (come up the stairs in the atrium or the lift to 2nd floor;
it is just near the landing)
Presenter: Tony Latt
Cost: AUSIT/ASLIA members $15
- non-members $20 - students $15
AUSIT members: Attendance at this seminar is worth 10 PD points
(Logbook, section 5.1).
Tony is a NAATI accredited interpreter and translator
of the Burmese language. Currently he is one of the leading contract
interpreters with the Translating and Interpreting Service (TIS). In addition,
Tony holds a Diploma of Business and an Advanced Diploma of Accounting from
TAFE, and a Graduate Certificate of Professional Accounting from Southern
Tony has offered to share his knowledge of accounting
as it relates to the interpreting and translating industry with fellow
interpreters and translators. There will be exercises and the opportunity to
If you have
an issue you would like Tony to address, please send your comments and
questions in advance to Adele Anderson at email@example.com
by 6 April 2011.
Please RSVP by COB 8 April 2011
My contribution to AUSIT, Australian Institute of Interpreters and
Hello all participants,
Thank you for coming to my presentation last night, which was my
first experience in a class room in front of the participants. I thought that
my presentation has run not as much worst as I have expected prior to the
workshop. I have tried my best to present as clear as I could when explaining
about the concept of bookkeeping. Normally it took at least one semester to
learn bookkeeping at TAFE. Two hour time frame is not enough for the whole
concepts. I have designed especially for translators a very brief module which comprised
every single concept of bookkeeping. You know, for the first time in front of
participants, there might have been some negative impacts on the presentation
due to my lack of experience in teaching. However, I thank you for your
patience during the 2 hour session and appreciate those who have already given
I would like you to give your feedback again by clicking the
comments button because your comments would make my website very attractive and
my business potential may become viable.
Even negative feedback would be much appreciated. Thank you.
The following is an extract from AUSIT Newsletter, IN TOUCH -Volume 19, number 2-Winter 2011.
Epic stories of Gautama Buddha's
Story of Temi, the Speechless Prince
Adapted and translated
from Burmese written by Min Yu Wai.
Once upon a time there was a kingdom of Baranares and king Katiikrit
reined the kingdom. The king had many
consorts. The chief queen was Sandradevi.
Even though the king had many consorts, none of them could bear a
son. The chief queen Sandradevi was the only one who gave birth to a son. The
king loved his son very much.
"Ask for a wish that you want for your son," the king
told the chief queen.
"I shall seek the wish that you bestowed when our son has
grown up," the chief queen replied.
The king named his son Temiya. When Temiya reached one month of age
the king put him on his lap and ruled administration of justice. Rulings
included one thousand lashes to a thief with a spiked cane; one to be
imprisoned with an iron fetter on his ankle; one to be lanced to death; and another
one to be tortured and skewered to death.
When prince Temiya heard the rulings he was frightened very much.
Prince Temiya was once a king in the kingdom of Baranares in his previous life.
After reining 20 years he died. After he
died he ended up in tormented hell and suffered for eighty thousand years. Prince Temiya recollected all these
experiences by way of telepathy and became afraid to rule as a king once again.
At that instant, the white umbrella angel, who had been a mother to
prince Temi in one of his previous lives, became aware of his worries. The angel advised him to pretend to be a deaf
mute if he did not want to become a king. He did so according to the angel's
When the king came to the knowledge of his son's muteness, he
consulted with his ministers and began testing his son with various techniques.
At the age of one year he was tested with snack. At the age of two, he was tested with fruit; at
three with dolls; at four with rice and curry; at five with dangerous fire; at
six with an elephant; at seven with a snake; at eight with the introduction of
special events and festivals; at nine with a bogus attempt to assault him with
a dagger; at ten with blowing a shell-whistle
to his ear to see his muteness; at eleven with playing a drum on his ear;
at twelve with the flame of scented oil to see whether he was attracted to it;
at thirteen with applying honey on his body and letting mosquitoes to bite his
flesh; at fourteen with applying urine and fæces on his body to let him get dirty; at fifteen
with burning coals on his body to let him feel hot; and at sixteen with
beautiful girls to seduce him.
Although various techniques were used to test him, the prince did
not respond or show fear. He was not interested or attracted to it instead he
kept on pretending to be a deaf mute.
Therefore, the Brahmins, who had been giving advice to the king,
suggested, " It is not appropriate to let him live. He should be buried
alive in a cemetery otherwise it is likely that the king will lose his life and
The king accepted the advice given by the Brahmins and planned to kill
the prince. In that instant, chief queen Sandradevi asked the king, " Your
majesty, now grant me the wish that you bestowed when the prince was born."
"Get what you wish," the king replied.
"Give my son the throne," the chief queen demanded.
"He is not worthy of the throne so the plan is to kill him,"
the king replied.
The chief queen continued to insist so at last the king said,
"OK, he is allowed to be a king for only seven days and then he will be
Once the permission was granted the chief queen formally supervised
the coronation of their son with five elements of royal decorations. Then the chief
queen said to the prince, "My beloved son, I have been worrying for
sixteen years. I am aware that my beloved son is not a deaf mute. Stop
The prince pitied his mother but he did not want to break his
commitment, so he kept up his silence.
On the sixth day of his coronation the king summoned the royal
coach driver. When the royal coach driver came the king ordered, "Take my
son prince Temi in the royal coach, depart from the rear gate and bury him
alive in a cemetery."
The next day, on the seventh day of the coronation, the royal coach
driver carried prince Temi and put him in the royal coach. The chief queen was
heartbroken and drummed her fists on her chest and lamented, then fell to the
ground of the palace.
When the coach driver reached the forest, assuming that it could be
a cemetery, he stopped the coach in order to bury the prince. The coach driver
took all the clothes off the prince. Then he started to dig a ditch.
While he was digging the prince put his clothes back on. He walked
a little to test his mobility then approached the coach driver.
"Who gave you the order to dig this ditch and what are you
going to do with it?" he said.
"The son of my lord is a deaf mute and needs to be buried so I
am digging," the coach driver, very busy with his digging, replied without
"Dear coach driver, I am not a deaf mute. You would commit an unconscionable
act if you bury me," the prince said.
When the coach driver heard what the prince was saying he looked up
from his digging and was amazed.
"Who are you?" the coach driver asked.
"I am no other but the son of King Katiikarit. You live your
life by depending on my father, who is your benefactor. You would be committing
heinous act against your benefactor if you kill his son," the prince said.
Then prince Temi preached that thy should not commit misdemeanor
against colleagues, thy should not commit misdemeanor against benefactors and
thy should not commit unlawful acts.
At that, the coach driver kowtowed to prince Temi and begged him to
come back to the palace along with him.
The prince declined. "His
majesty my father, her highness my mother and the public have already discarded
me. I would make myself a hermit and
stay right here."
The coach driver went back to the palace and told everything to the
king and the queen. The king and the queen, very delighted at the news, planned
a trip to meet their son.
In the mean time, prince Temi made himself a hermit and
concentrated on religious meditation in a hermitage.
Soon afterward the king and the queen arrived with their entourage
to the hermitage. When they saw their son, who had been content with consuming
boiled leaves, lying on a bed made with leaves and concentrating on religious
meditation, they felt both sadness and happiness at the same time.
"Prince, you are still young. Enjoy the luxurious kinghood and
when you get older then go and make yourself a hermit," the king said to
"Your majesty, not only the aged can experience death but also
the young ones can experience death," prince Temi replied.
After listening to the religious sermons of prince Temi the king,
the queen and the whole entourage got insight into it and converted themselves
into hermits as well.
Epilogue: Prince Temi
was claimed the avatar of Gautama Buddha in one of his previous 547 lives.
I hereby acknowledge
the writer Min Yu Wai for his great work. Thank you.
There has been a problem in our community, probably for half a
century. The problem has still remained to be resolved appropriately. The
problem is graffiti. Graffiti is defined as spray-painting of words or drawings
on a wall or on a visible area in a community for a purpose of displeasing the
Young people, mostly teenagers, are involved in this kind of
misdemeanor. The cause of the problem is still unknown. There is no evidence
that any researcher has been seriously taking graffiti as a major problem.
Every morning I walk down the street where I live as my routine
exercise. I am fully aware that in this local area in South Australia, most
non-arterial roads' speed limit is 40 km/h. This morning it has surprisingly
come to my notice that the speed limit sign has been changed to 60 km/h. I am
wondering how our local council could have changed the road rule overnight
without any notice given to the general public. In fact, neither the local
council has changed the rule overnight nor any transport authority has anything
to do with it, but as a result of graffiti committed by somebody.
As I have seen some graffiti on walls, I thought that the impact of
graffiti only affected the owner of the wall and had not much impact on the
general public apart from a feeling of discomfort. Now graffiti on speed limit
sign is a different case and it certainly will have a greater effect on
motorists. Some motorists could have identified that the speed limit sign has
been altered by graffiti, but for a few slightly visually impaired drivers it
might be a problem especially when a speed camera is in operation nearby.
Driving at a speed of 60 km/h in a 40 km/h zone attracts a large amount of fine
and probably 2 demerit points. Therefore, graffiti can no longer be ignored in
this case and the safety purpose of the road rule in a 40 km/h zone is
adversely affected. This could impliedly lead to the issue of public safety and
for the innocent drivers a violation of traffic rules.
Is graffiti a behavioral disorder? There is no evidence that any
prominent behavioral therapist or psychologist has ever mentioned that graffiti
is in association with a human behavioral disorder. In most cases, graffiti is
done by young people who could be in their early practice of artistic skills
and some of them maybe in their expectation of displeasing general public. There
are no resources for them to practice their artistic skills so walls and other
public properties have become their targets. This could be normal behavior in
terms of patterns of teenagers' conducts such as riding push-bikes and
skateboards. It is a very rare case for an adult person to do graffiti.
One local newspaper reported quite some time ago that police
surveillance has increased to deter the act of graffiti. Unfortunately,
graffiti is still a problem in our community. Police surveillance is not an
efficient means to deter people from committing graffiti. Police forces can not
be available at all times and in all areas in a community; rather they must
have important matters which are most likely to be given priority over
graffiti. Therefore, police surveillance has failed to solve the problem of
How do we solve the problem of graffiti? There are, in my opinion,
a few options which could at least diminish rather than totally wipe-out acts
of graffiti among teenagers. The options which I considered appropriate are
of an alternative which would enable graffiti doers to practice their artistic
Graffiti awareness program
A graffiti awareness program would include an educational program,
an awareness program for the general public and lobbying of graffiti as an
issue, which would be widely discussed in every local council's meeting. In
educational program, students of Middle and High Schools would be encouraged to
participate in essay competitions on graffiti. Teachers would be advised to
teach the students that graffiti could not produce any benefit but harm to the
victims. Schools would be encouraged to have initiation of any activities which
would help students in perceiving that graffiti is wrong and that it should not
The awareness program to the general public would include erecting
of signs, which say ' graffiti watch' which is similar to the 'neighborhood
watch', in visible public areas and encouraging the general public to observe,
alert and report if they come across any cases of graffiti.
Graffiti on public properties, walls and speed limit signs directly
affects local council offices in their local administrative tasks. So an issue
of graffiti should be included in meeting's agenda in every local council. The
issue needs wider discussion among councilors and a resolution is required on
how to control widespread abuse of graffiti in the local council's
Creation of alternative
As discussed above, graffiti is not a serious behavioral disorder
and it can be controlled with the aid of the educational program and general
awareness to the public. On the other hand, it is necessary to provide
facilities for the graffiti doers to practice their painting skill. In the
early age of skateboarding, children played skateboard in public and private
car parks, such as supermarket's car parks and other private properties. We can
still see signs, which say ' skateboarding not allowed' in supermarket's car
parks. This came to local council's attention and as a result facilities, such
as playgrounds for mountain bike and skateboard, were built for the welfare of
the children. Now the general public are concerned that proper scrutiny of
graffiti has become a requirement in a community. Is it a good idea that local
councils are pressured to provide facilities for spray painting such as walls
or wall-like boards just next to the skate boarding ground?
For Burmese Translators:
How can we translate 'graffiti' in Burmese, if possible with
minimum Burmese words?
Kind of questions on ethical
I would like to put a scenario,
in which an ethical obligation arose, for you to discuss and I would like to
invite other professionals to participate in this discussion as well. I would
be quite grateful for any feedback. A little contribution surely can make much
difference to me, thanks.
A scenario is that I was given an
audio- tape to transcribe the context of my native language into English. The
audio- tape is the recording of a police procedure, in which the police investigated
the accused person, who does not speak English so that an interpreter was used
in the procedure.
What I found out in the content
of the audio-tape amazed me. There were a lot of misinterpretations, most of
all, because of misinterpretations the accused person was unfairly
disadvantaged in relation to his statutory rights. The interpreter seemed not to be aware of
some legal terms such as ' arrest rights', 'submission of forensic procedure,
and so on, as a result the accused person had been locked up in contrary to his
legal rights. If the accused person had understood his legal rights, he would
have been released on bail outright. I thought that it is a critical error at
the cause of interpreter's misinterpretation. Our criminal justice system is based
on the notions that " Accused person is presumed to be innocent until his
guilt has been proven" and "the burden of proof lies with the
prosecution'. At the start of the investigation, every accused person, except
otherwise prescribed in any provisions contained in any specific law, shall
have a right to be released on bail in accordance with the notions and
statutory rights. So, in my scenario the accused person had been suffering
irreversible damage. It is not fair.
My questions are:
- If I transcribe this audio-tape I would critically
damage the competency of the interpreter and probably affect the industry
and professional solidarity. Please comment.
- What if I would be summoned in a court of law to give
testimony in relation to the context of misinterpretations? Please
- In this case do I need to inform my agency, which
gave me the translation assignment, of the misinterpretation in order to
get the agency to take caution in allocating assignments to qualified
interpreter in the future?
- Now I am disclosing information, which I should keep
private, in this forum. Am I in breach of ethical obligation?
Communication Guru said that in
communication process it consists of 7% spoken words, 38% of tone of voice and
55% of non-verbal (body language).
Yes, that's right. I have been
taking advantage of the 55% of body language. Most clients I gave my
interpreting services came from the refugee background and unfortunately these
people couldn't have a chance to have a formal education. Some people of those
were born in refugee camp and their communication skills are at lowest level,
so that sometime even communicating with the same language they lack
understanding to complex nature of the dialogues. When I used body language in addition to verbal interpretation it
helps them a lot to understand and on the other hand the body language assured
the English speaker that the message is well delivered.
I recollected a story that I had
been told by one of the doctors from Royal Adelaide Hospital, Chest Clinic,
while I had been assisting in the process. He said, one remote area in China a
farmer was having a meal in his kitchen. A couple of ducks came into the
kitchen through a door, which was open. The farmer said, "Get out"
pointing his finger to the opening door. At once ducks went out. The doctor
told me with a smile on his face that ' wow, animal understands'. I said, yes,
it does, it is non-verbal communication. Even if animal understands non-verbal
communication human can understand more easily whether they came from refugee
background or they have low level of education.
Interpreting is not a big problem if proper body language is used.
Communication has done sometime
even if no word is spoken. For example, 'silence denotes admission'.
Taxation: Foreign source Income and Burmese Citizens abroad
As a general rule, a resident taxpayer has a
responsibility to pay tax on worldwide source of income, both domestic and
foreign source. Foreign source income could be employment income,
dividends, interests, rents and royalties. Not every foreign source
income attracts income tax liability. Employment income is exempt
from taxation in most Commonwealth Nations provided that the income
is taxed at source country. Employment income includes salaries,
wages, commissions, bonuses and allowances.
Even though income that attracts tax
liability may have a mechanism to avoid double taxation being imposed by
way of tax offset known as Foreign Tax Credit System. These general
principles are currently recognized in USA, UK, Australia, New Zealand and
a few other Commonwealth Countries.
Burmese Citizens abroad are liable to pay
tax to the respective Burmese Embassy. In Australia, every Burmese citizen who
holds Burmese Passport (red color) is liable to pay a fixed tax of AUD$
60.00 per month disregard of source of income, whether it is employment
income or dividend or interest income.
Even if one has no income, liability
can not be avoided. What will happen if one does not pay a fixed tax of AUD$
60.00 per month? One of the consequences is that it is unlikely to have
his Passport renewed when renewal is due. In every two or three years,
Burmese Passports are due for renewal. When it is due, one has to pay tax
irrespective of whether he has income or not plus additional renewal fee of previously
AUD$260.00. In that way Burmese citizens abroad are taxed. Majority of
Burmese citizens abroad are employment income earners rather than other
sources. Most income is taxed at source country; therefore, according to
principles adopted by Commonwealth countries, such income is exempt from
However, Burmese citizens in Australia are
forced to pay a fixed tax of AUD$ 60.00 per month. In that way double taxation
applies to Burmese citizens abroad except to those in Britain in pursuance
of paragraph 2 of Nu-Attlee Agreement.
On this day 12 of February of 64
years ago Panglong Agreement was signed and subsequently the Agreement had
become a landmark in Burmese political history. Panglong Agreement was very
famous among Burmese and its indigenous peoples due to its impact on
However, apart from its high ranking status
in history, we have not been taught about the contents of the Agreement in
school. Most people have not had access to its contents. Most politicians,
students, scholars and general public have no ideas of what were written in
Panglong Agreement. It is a pity on us because its contents had been hidden
from public view. Why?
Now, it is show time. Please enjoy reading
the original Panglong Agreement. The Agreement was drafted and written by ICS U
Tin Htut, brother of Dr. Htin Aung who was a former rector of Rangoon
University. Aung San and colleagues were assassinated on the 19
July 1947 before Burma attained independence. U Tin Htut was assassinated after
Burma attained independence. After you have completed reading the contents of
Panglong Agreement, I would like to advise you to sit on the fence and look at
both sides so that you can have a bird's eye view and deliberate what was going
on with it. Why the contents had been hidden? Why most people could not have
access to it? Individual point of view may be different from each other. My
point of view is that it was the instrument for show to both colonists and
activists who at the time aimed to achieve and to meet their ends without
seriously taking into account for future consequences.
The nature of the instrument was temporary
and no longer in force any more, it had long been since in public domain and
this is a fair use for the purpose of research and commentary. Therefore, it is
believed that copyright has no place for this publication on my blog
discussion. I have acknowledged the publisher, her majesty's stationery office,
of the book which contains this information and its author, Huge Tinker. Thank