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Service
Level 1
   Business Services 01

Level 2
   Professional services 01A

Level 3
  862,863 Accounting, auditing, book-keeping and taxation services 01Ab

Measures Applicable at this Level
Showing 81 - 96 of 96 items
NameTypeAgencyLawValidity
    
Prohibition on Certified Public Accountants from lending, borrowing, transferring or selling its Certified Public Accountant CertificateProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from practicing any activity that impairs the reputation of the accounting and audit professionsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from Working at two or more entities while having full-time work or rendering accounting and audit services without license of the Ministry of FinanceProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on impersonating an auditor or certified public accountantProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on providing audit or accounting services without a licenseProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibitions on slanderProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohiobition on using threats on auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License not be an officer, owner, shareholder or staff of any enterpriseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be a member of the Chamber of Professional Accountants and AuditorsRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be certifiedLicensing (based on qualifications / education)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be free of embezzlement or other intentional infringements on finance or accountingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to have more than three technical staff that have acquired a high level education degree in accounting and financeLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Retention of audit-related documents for at least 10 yearsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Obligations for Accounting FirmsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Shareholding requirement for audit firm to obtain audit practising licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Transparency ReportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 201 - 220 of 370 items
NameTypeAgencyLawValidity
    
Requirement for Import of Foreign Investment CapitalOther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for managing Foreign Currency RevenuesLimitations on transfer of fundsBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for moving cash currencyOther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for opening bank accounts abroadAuthorization / permit requirements Bank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for place at which currency can be exchangedLimitations on transfer of fundsBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for use of foreign currency within the Lao PDROther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirements for Input Deductible Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Supporting documents to be accompanies with application for Tax Identification NumberOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Taxpayers to submit annual financial reportAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Types of Taxes to be declaredOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Value Added Tax Exempt Goods and ServicesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Value Added Tax System for Non-resident in Lao PDROther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Value Added Taxable GoodsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Notification of importation of engine for personal use by individualsAdministrative RequirementsMinistry of Public Works and TransportRegulation regarding the technical standard of vehicles and accessories of vehicles which will be obtained the authorization to import for registration and assemble in unit in order to use in the Lao PDR No. 4312/MCTPC, dated 11 November 200231-12-9999
Appointment of senior level officials to be responsible for key activities relating to AML/CFTAdministrative RequirementsBank of the Lao PDRLaw on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 201431-12-9999
Collection of detailed data on customers that are legal entities by reporting entitiesAdministrative RequirementsBank of the Lao PDRLaw on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 201431-12-9999
Collection of detailed data on customers that are natural persons by reporting entitiesAdministrative RequirementsBank of the Lao PDRLaw on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 201431-12-9999
Compliance with technical standard, principles and techniques associated with the production and waste disposal managementAdministrative RequirementsMinistry of HealthLaw on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 201131-12-9999
ConfidentialityPerformance requirements (mandatory)Bank of the Lao PDRLaw on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 201431-12-9999
Customer Due Diligence measuresAdministrative RequirementsBank of the Lao PDRLaw on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 201431-12-9999
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