随着越来越多的外国房地产开发企业进驻缅甸市场，缅甸的房地产业也呈现出良好的发展趋势。为了进一步刺激外资投资缅甸的房地产市场，缅甸政府于2012年颁布了《公寓法》草案，即《The Condominium Law》。本法对缅甸未来的高档公寓开发及管理提出了纲领，并针对缅甸境内外房地产投资者的主要疑问做出了一定程度的解释。虽然相关实施细则在目前仍旧没有得到完整的施行，但是从中我们可以分析得出缅甸房地产市场在未来数年之内的发展趋势和宏观政策指导。本法第三章的英文原文引用如下：

Chapter (3)

Registration andEstablishment of Condominiums

5.   This Law shall be applicable only to collectively owned land and Condominiums registered under this Law.

6.   A Developer shall construct a Condominium only on collectively owned land registered under this Law.

7.   With regards to land to be registered as collectively owned land for the purpose of construction a Condominium:

        a.  It shall be of a typewhich may be utilized for housing development under prevailing laws, as well asbeing a type of land for which ownership may be transferred.

        b.  Its ownership shall have been transferred from the current owner as a collectively owned land.

        c.  It shall be in accordwith criteria prescribed by the relevant department or organization for urban planning.

        d.  It shall have minimumland area of one acre. For land area less than one acre, special permission ofthe Ministry shall have already been obtained.

8.   The Ministry shall stipulate the minimum required number of levels, number of Housing-Units andCollective-properties required to be provided for use of Collective-Owners, inorder to qualify as a Condominium.

9.   For registering as a Condominium a building which has completed construction prior to the cominginto force of this Law or a building still under construction, the provisions of section (7) and section (8) shall be complied with. If it is not in compliance of any of those provisions, it may be registered as a Condominium only by special permission of the Ministry.

10.   –

      a.  A person desirous ofoperating a business of developing a Condominium shall be in possession of the minimum prescribed capital, and shall apply as prescribed to the Department toobtain an operating license.

      b. The Department shall scrutinize an application as per sub-section (a), and if approved, issue an operating license with terms and conditions after collecting license fees.

      c. The Developer desirous of extending the term of the operating license shall carry out as prescribed.

11.    –

      a.   A Developer desirous of constructing a Condominium shall apply as prescribed to the Department for apermit, submitting with evidence required for qualifying as collectively ownedland and Condominium, attaching a map of the land, design of the building,Collective-Properties to be provided on the collectively owned land and Condominium, and the Share-Value.

     b.  With regards to an application as per sub-section (a), the Department shall obtain the approval ofthe relevant [municipal] development body or committee and submit with remarks to the Ministry.

12.   The Ministry shall scrutinize a submission put up by the Department, an in consultation with therelevant government department or organization as necessary, issue or deny a permit.

13.  –

      a.  The Ministry shall appoint and assign duties to Registrars of Condominiums for the purpose ofregistering instruments and records concerning collectively owned land and Condominium.

      b. The Developer shall register the instrument establishing collectively owned land with the relevant Registrar.

      c. The Registrar shall scrutinize the instrument establishing collectively owned land, and register it as prescribed.

14.    The plot registered as a collectively owned land shall stand as land entitled to all Collective-Ownerstogether, without any department, organization or person having the right of ownership under its name.

15.   The Developer:

      a.  Shall upon having obtained a permit as per section (12), construct a Condominium as prescribed onthe land registered as collectively owned land.

      b.  Shall register, the instruments and records establishing the Condominium, with the registrar upon completing construction of and having obtained occupancy-permit for the Condominium in accordance with prevailing laws and rules.

      c.  Has the right totransfer a maximum of 40 percent of Housing-Units from the sixth level andabove of the Condominium to foreigners.

16.   The Register shal lregister as prescribed the instruments and records establishing a Condominium,as well as the Housing-Units within the Condominium, issue title-deeds forevery Housing-Unit to the Developer, and maintain copies of the title-deeds of Housing-Units.

17.   Upon transfer by any of the following means of a registered Housing-Unit, the person who makes the transfer and the person who receives the transfer shall register as prescribed within 30 days of the transfer, the instrument of transfer with the Registrar:

      a.  gift, renunciation orexchange;

      b.  sale;

      c.  transfer of ownershipor handing over in accordance with a final decision or decree of a court.

18. –

      a.  The Developer shall paystamp duties as prescribed by the Myanmar Stamp Duties Act for instrument registered in connection with the collectively owned land and Condominium.

     b.   The person receiving atransfer under any of the methods contained in section (17) shall pay stampduties as prescribed by the Myanmar Stamp Duties Act for the instrument of transfer.

19.   In the registration ofinstruments of transfer by any of the methods contained in section (17):

     a.   The collectively-Ownerwho receives the transfer shall pay the registration fee as prescribed.

     b.   The registrar shallopen a separate register for instruments of transfer of Housing-Units, registerthe transfer as prescribed, and issue a title-deed for the Housing-Unitconcerned.

20.   A Collective-Owner whoregisters, after the expiry of the prescribed period, an instrument of transferof a Housing-Unit in his possession by means of any of the methods in section(17) shall pay a fine stipulated by the Ministry in addition to theregistration fee.

本事务所将热点问题归纳如下，供投资者参考：

1. 首先，对缅甸境内待建或在建的高档公寓项目，项目使用的土地常常为私人地主所有或缅甸政府部门所有。对外国投资者来说，为了降低在取得建设土地上所花费的成本，常常采用与本地地主合资的方法取得土地的使用权；本地地主将土地租金作价入股从而取得在合资项目中约定比例的股份。土地的所有权在这一套系统中并未发生根本性的转移。而在《公寓法》中，明确规定了公寓项目用地必须为全体业主集体所有，而非由原地主持有，这也就进一步明确了业主购买房屋及土地的使用年限问题，也减少了未来可能因土地的因素而产生的纠纷。
2. 可被定性为“公寓”的建筑，其建设面积至少为一英亩，否则需要取得建设部的相关批文；此外还规定应由建设部及相关部门规定建筑的最低层数、最少房屋单位数以及公共设施的最低要求。本规定对“公寓”建筑进行了明确的定位，从而划清了目前市场上常见的各类小楼盘以及高档公寓的界限。
3. 本法规定开发商有权将公寓建筑的六层或六层以上部分最多至40%的房屋单位转让给外国人。这将是公寓销售中的一个最大的突破，目前缅甸政府还未完善外国人对公寓所有权的登记制度，不过公寓法细则一旦得到应用，本条款将在很大程度上促进高档公寓的销售（目前外国购房者是采用与开发商签订租约的方式，实际购买公寓单位，但是无法进行产权登记）。
4. 针对目前房地产市场税务规定较混乱的状况，规定了产权登记时买卖双方应缴的印花税。