Official Website
Lao Services
Portal
Portal
View Service Measure
| Name | Eligibility for Value Added Tax Refunds for exporting Business Operators |
|---|---|
| Description | Business operators who are Value Added Taxpayers that export goods and services to foreign countries may be eligible for a Value Added Tax Refund should they (i) Keep accounts in accordance with the Accounting Law; (ii) Issue invoices in accordance with the Decreed on Invoices; (iii) Possess accurate and complete transaction contract, export certified documents; (iv) Comply with accurate and complete filing [and] payment regimes of Value Added Tax in accordance with this Law and relevant regulations |
| Comments | - |
| Validity From | 23-07-2014 |
| Validity To | 31-12-9999 |
| Reference | Article 26 |
| Status | Active |
| Measure Type | Other measures |
| Agency Name | Ministry of Finance |
| Legal Document | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 |
Showing 1 - 20 of 76 items