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NameDuration for Payment of Value Added Tax System for Non-resident in Lao PDR
DescriptionA business operator who is not under the Value Added Tax system and receives services from a non-resident which is not established in Lao PDR is obliged to calculate, withhold and pay Value Added Tax within ten days from the date the payment to such non-resident is made.
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 35
Measure TypeOther measures
Agency NameMinistry of Finance
Legal DocumentLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014
This measure applies to Service