| Payment of Value Added Tax in foreign currency for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Payment of Value Added Tax in Kip for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Payment Periods for Profit Tax | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Period of Document retention | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Period of time within which a Value Added Tax Refund shall be requested by Business Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Period of time within which a Value Added Tax Refund shall be requested by Merged, Separated, Terminated or Bankrupted Businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Periodic Declaration of taxes by Tax Payers | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Persons entitled to levying Value Added Tax | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Place of Payment of Value Added Tax for Imported Goods | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Preparation of annual financial report in accordance with Article 5 of the Ministerial Instruction
On Tax Revenue Collection Management No: 3281/MoF | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Prohibition on Bribery and Collusion | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Prohibition on bribery and defrauding the States | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on conspiracy and encouraging offences related to Value Added Tax | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on harming Tax Authority Staff or Tax Payers | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on humiliating, threating and using violence against customs authorities | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Prohibition on Refusal to provide information | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on the destruction of data and evidence, concealment and falsification of information | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Prohibition on the falsification of invoices, receipts and other documents | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Prohibition on the use of more than one Tax Information Number for the lifespan of the operation of the Business | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to violate laws and regulations | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
