| nditoins for refusal of licensing | Prohibition | Bank of the Lao PDR | Regulation For Savings and Credit Unions No. 03/BOL, dated 3 June 2008 | 31-12-9999 |
| Notification of a Change in Location | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Notifying the Tax division of a change, cessation, sale or transfer of a business by a Business Owner | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Obligation for foreign investors importing capital | Limitations on transfer of funds | Bank of the Lao PDR | Instruction on Implementation of Decree Law on Management of Foreign Currency and Precious Metals No. 1/PC dated 17 March 2008 No. 01/BOL, dated 2 April 2010 | 31-12-9999 |
| Obligation for providers of external lending | Administrative Requirements | Bank of the Lao PDR | Instruction on Implementation of Decree Law on Management of Foreign Currency and Precious Metals No. 1/PC dated 17 March 2008 No. 01/BOL, dated 2 April 2010 | 31-12-9999 |
| Obligation to issue Invoices if 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 |
| Obligation to pay 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 |
| Obligation to protect depositors | Other measures | Bank of the Lao PDR | Law On Commercial Banks No. 03/NA, dated 26 December 2006 | 31-12-9999 |
| Obligations of Lessee | Performance requirements (mandatory) | Bank of the Lao PDR | Decree On Financial Leasing No. 11/PM, dated 18 February 1999 | 31-12-9999 |
| Obligations of Lessor | Performance requirements (mandatory) | Bank of the Lao PDR | Decree On Financial Leasing No. 11/PM, dated 18 February 1999 | 31-12-9999 |
| Opening and Using a Bank Deposit Foreign Account of a Resident of the Lao PDR | Authorization / permit requirements | Bank of the Lao PDR | Instruction on Implementation of Decree Law on Management of Foreign Currency and Precious Metals No. 1/PC dated 17 March 2008 No. 01/BOL, dated 2 April 2010 | 31-12-9999 |
| Opening and using foreign exchange account of an individual or a legal person and resident or non-resident | Administrative Requirements | Bank of the Lao PDR | Instruction on Implementation of Decree Law on Management of Foreign Currency and Precious Metals No. 1/PC dated 17 March 2008 No. 01/BOL, dated 2 April 2010 | 31-12-9999 |
| Organisational Structure to comply with law | Other measures | Bank of the Lao PDR | Decree on Microfinance Institutions No. 460/G, dated 3 October 2012 | 31-12-9999 |
| Payment of annual supervision fee | Fee | Bank of the Lao PDR | Law On Commercial Banks No. 03/NA, dated 26 December 2006 | 31-12-9999 |
| Payment of Excise Tax by Businesses in more than one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Fees | Fee | Bank of the Lao PDR | Law On Commercial Banks No. 03/NA, dated 26 December 2006 | 31-12-9999 |
| Payment of Income Tax by individuals working in Businesses in more than one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Other Taxes | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Outstanding Taxes upon a change, cessation, sale or transfer of a business by a Business Owner | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Profit Tax by Businesses in more that one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
