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NamePayment of Value Added Tax for persons who but services from non residents
DescriptionFor persons who buy services from non-resident and who are not established in Lao PDR, Value Added Tax shall be paid within ten working days from the date such tax is withheld and paid to the National Treasury or through the banks where the National Treasury bank account is opened.
Value Added Tax paid each time shall be made in Kip, if the payment is made in foreign currency, it shall be converted into Kip based on the official exchange rate as defined by the bank in Lao PDR in each period.
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 37
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