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NameValue Added Tax System for Non-resident in Lao PDR
DescriptionA business operator under the Value Added Tax System which receives services from a non-resident which is not established in the Lao PDR, is required to withhold Value Added Tax before the payment is made to non-resident which is not established in Lao PDR and is obliged to pay the withheld Value Added Tax at the same time of filing regular Return according to the accounting period as defined in Article 36 of the Value-Added Tax (Revised Version) No. 52/NA
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