In this public ruling No.3/2022, the matters defined as including Tax avoidance, negligent or fraudulent underpayment, and false or misleading statements of tax information, the actions, and circumstances that constitute tax evasion offenses are clarified with examples. Therefore, it is hereby announced that the public can access and study Myanmar Version and English Version in order to fully understand the public ruling that will come into effect on 1-1-2023.