Abstract

• A corporation is a legal entity that the law treats as having its own legal personality. As a legal person, a corporation can engage in unlawful behavior and can be investigated by authorities, prosecuted and convicted of a criminal offence. Criminal liability needs to be imposed on a company for a crime its has committed. That is why most modern criminal law system foresee the possibility to hold the corporation criminally liable for the perpetration of criminal offences. Corporate criminal liability means the liability imposed upon the corporation for any criminal act done by an authorized person to act as the company or by its representative. Corporate criminal liability is not a universal feature of modern legal systems. The countries that do impose criminal liability of some kind on corporations adopt varying approaches to the form and scope of this liability. These country are UK, Australia, India etc.. In Myanmar, there is no explicit provision relation to criminal liability of corporation in Penal Code or other statutory provisions like any other countries. To handle these problems, the specific law or provisions in relation to corporate criminal liabilities should be established in the relevant laws.