| Requirement to seek permission to buy foreign currency | Authorization / permit requirements | Bank of the Lao PDR | Additional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 2004 | 31-12-9999 |
| Requirements governing Cancellation of Name | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
| Requirements governing the drafting of Partnership Contract | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
| Rules for Establishing Enterprises and Approval Procedures for Foreign Investment | Administrative Requirements | Ministry of Planning and Investment | Decree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 2001 | 31-12-9999 |
| 70% construction completion for sale of sales booths and services premises in shopping centers | Other measures | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Accounts Keeping for entities under the Value Added System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Adherence to Accounting and Invoicing Standards | Performance requirements (mandatory) | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Allocation of areas to maintain order | Performance requirements (mandatory) | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Application for Tax Identification Number | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Applications for the Establishment of Shopping Centers and Department Stores | Authorization / permit requirements | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Availability and accessibility of documents | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Business Owner to notify Tax division of reason for temporary cessation | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Business Owner to return Certificate of Tax Identification Number in instances of permanent Business cessation | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Content of Financial Report to be submitted for the Issuance of Tax Payment License/Certificate | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Date of Payment of Value Added Tax for Domestic Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Displaying of Goods by Wholesale and Retail Business Operators, Service Providers in Shopping Centers and Department Store in accordance with allocation plans | Performance requirements (mandatory) | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Displaying of Prices in Kip by Wholesale and Retail Business Operators, Service Providers in Shopping Centers and Department Stores | Performance requirements (mandatory) | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Documentation to be accompanied with Value Added Tax Refund Request in cases of errors | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators under the Value Added Tax System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
