Name | Value Added Taxable Goods |
---|---|
Description | Individuals, legal entities and organizations that operate businesses under the Value Added Tax system or representatives of the Tax Authority shall levy value added tax on the following Value Added Taxable goods and services: (i) goods that are imported into the territory of Lao PDR, (ii) goods and services that are supplied in the territory of Lao PDR, (iii) services supplied by non-resident in Lao PDR and services supplied by legal entities and (iv) organizations not established in Lao PDR, except goods and services as defined in Article 12 and Article 16 paragraph 2 of the Law on Value-Added Tax (Revised Version) No. 52/NA |
Comments | - |
Validity From | 23-07-2014 |
Validity To | 31-12-9999 |
Reference | Article 11 |
Status | Active |
Measure Type | Other measures |
Agency Name | Ministry of Finance |
Legal Document | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 |