Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity
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The Prime Minister’s Office No.: 354/PM
Vientiane Capital, dated: 05 October 2007
DECREE
on
Taxpayer Identification Number
The Prime Minister hereby issues a Decree:
CHAPTER I
General Provisions
Article 1. Objectives
This Decree defines principles, regulations, methods, and measures regarding the use of a taxpayer identification number in order to enable the management of a taxpayer business operation database or work to be clear, modern, and effective, and to ensure the collection of full and accurate tax revenues in accordance with applicable laws and regulations.
Article 2. Taxpayer Identification Number
A taxpayer’s identification number (“TIN”) refers to a code applied specifically to a person who is liable for tax payments to the government for the management and monitoring various data of taxpayers.
Article 3. Scope of Application
This Decree applies to individuals, legal entities, and organizations including foreigners operating businesses or working permanently or temporarily in the Lao PDR, as well as residents or persons with places of operating business in the Lao PDR that operate their businesses in foreign countries with income.
CHAPTER II
Components of Taxpayer Identification Number
Article 4. Components of Taxpayer Identification Number
The TIN consists of 4 parts:
Article 5. The Use of Taxpayer Identification Number
Individuals, legal entities that operate a manufacturing or service business, individuals with jobs that generate income, an administrative-technical government organization and social organizations are all targeted to use TINs.
A taxpayer shall include the identification number on a tax registration certificate, a tax declaration, a receipt, a tax payment document, a customs declaration, financial statements, transportation documents for goods, items, or products, and other official documents.
A taxpayer refers to an organization, a person, or a legal entity entitled to have the rights to use only one identification number throughout the period of business operation or existence of a taxpayer without change. In case of permanent dissolution, merger, or separation of business, death of taxpayer, or bankruptcy, such identification number will not be reused.
CHAPTER III
Taxpayer Identification Number Issuance Procedures
Article 6. Registration of Taxpayers
Tax authorities at each level shall register taxpayers under their jurisdiction, and thereafter send supporting documents regarding the registration to the Tax Department for issuing a TIN on a centralized basis.
Article 7. Issuance of the Taxpayer Identification Number
The Tax Department is the only authority assigned to issue a TIN. Individuals, legal entities, or organizations are prohibited from registering, issuing a TIN by itself, and transferring for others to use.
Article 8. Method for Issuance of Taxpayer Identification Number
The Tax Department is assigned to establish a unit for issuing TINs and create an electronic application form for the issuance of TINs for convenience of use, management, and issuance of TINs by a computerized system.
Article 9. Issuance of Taxpayer Identification Number Certificate
Heads of tax authorities at each level are in charge of issuing taxpayer identification number certificates to individuals, legal entities, and organizations under their jurisdiction based on the identification number specified by the Tax Department.
Article 10. Insertion of Information into the Taxpayer Identification Number Certificate
A taxpayer identification number certificate shall include the following main information:
In case of a change of registered information, a taxpayer shall notify such change based on a certificate stipulated in Article 9 of this Decree, and the tax authority that supervises a taxpayer shall amend the information to reflect such change in a timely manner.
CHAPTER IV
Measures against Violators
Article 11. Measures against Users of TINs
A taxpayer who has a TIN, but does not insert or write their TIN in required documents, fails to notify a change taxpayer registered information within the given timeframe, uses a fake TIN or abuses a TIN of other taxpayers will be educated and warned for the first offense, and will be fined or prosecuted based on the severity of the offense in accordance with laws and regulations for the second and subsequent offenses.
Article 12. Measures against Tax Officers
A tax officer who abuses their position, and authority to withhold documents regarding TINs, taxpayer registration, and issuance of a TIN will be disciplined in accordance with laws and regulations depending on case by case basis.
CHAPTER V
Final Provisions
Article 13. Implementation
The Ministry of Finance is in charge of implementation of this Decree. Ministries, ministry-equivalent bodies, provincial, and capital divisions have duties to supervise and direct strict and successful implementation of this Decree.
Tax authorities have duties to replace an enterprise code previously issued to business units with a TIN specified under this Decree.
Article 14. Effectiveness
This Decree is effective from the date of signature. Any requirements, provisions which conflict with this Decree shall be canceled.
The Prime Minister of the Lao PDR
[Signature and seal]
Name | Description | Status |
---|---|---|
The Use of the Tax Identification Number of Taxpayers | Individuals and legal entities conducting business of production and services, individual who undertake an income generating profession, shall maintain a Tax Identification number and include such number on all tax related documentation submitted to the Tax Department. | Active |