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NameValue Added Taxable Goods
DescriptionIndividuals, 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
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 11
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