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NamePayment of Value Added Tax in foreign currency for receipt of services from non resident businesses
DescriptionPersons who buy services from non-residents and which are not established in Lao PDR, should the payment be made in a 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