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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 321 - 340 of 370 items
NameTypeAgencyLawValidity
    
Type 2 of Representative office shall stop its operation after the MOU or agreemnt between parent company and the government is terminatedAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
Representative office shall stop its operation after parent company is permitted to do investment and register as legal entityAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
Type 1 of Representative office is valid for 1 year and can be extended for 3 times (1 time/1 year)Numerical restrictions (duration license)Ministry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
Must inform to the Investment Promotion Department, Ministry of Planning and Investment when the organization is amendedAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201817-09-9999
Must inform to the Investment Promotion Department, Ministry of Planning and Investment when the amount of registered capital is amendedAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201817-09-9999
Must inform to the Investment Promotion Department, Ministry of Planning and Investment when the amount of Article of Association is amendedAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201817-09-9999
Must submit the annual activity report or semi annual activity report (as provided) to the Investment Promotion Department, Ministry of Planning and Investment Administrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201817-09-9999
Must open bank account in any commercial bank in lao PDRAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201817-09-9999
Must not constitute any other behavior against the law and regulations (Representative)ProhibitionMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201817-09-9999
the official launch of Representative Office must be widely announced to the public through newspaper or any other appropriate media channelsAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201818-09-9999
Must set up location and name of representative office within 60 days from the date getting approval to establish the representative officeAdministrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201818-09-9999
Registered capital shall not be under 50,000 USD Minimum capital requirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201819-09-9999
Representative office shall be registered as legal entityForm of establishmentMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201819-09-9999
Representative office must be enterprise or limited company, sole limited company, state enterprise or public companyForm of establishmentMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201819-09-9999
For legal entity or company who used to launch representative office in laos, its previous representative office must be closed at lease 3 years before launching the new one Administrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201819-09-9999
For legal entity or company who used to launch representative office in laos, its previous representative office must be closed at lease 3 years before launching the new one Administrative RequirementsMinistry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201819-09-9999
Business operating license shall be extended 30 days prior its expiration date Administrative RequirementsMinistry of Industry and CommerceInstruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 201923-09-9999
Business operating license, which is not required the technical monitoring and the assessment of periodic movements, shall be issued wihout expiration dateNumerical restrictions (duration license)Ministry of Industry and CommerceInstruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 201923-09-9999
Documents to extend the duration of business operating licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Industry and CommerceInstruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 201923-09-9999
Supporting document to apply for business operating license related to industry and commerce businessLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Industry and CommerceInstruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 201923-09-9999
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