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Service
Level 1
   Tourism and Travel-Related Services 09

Level 2
  7471 Travel agencies and tour operators services 09B

Level 3
  7471 Travel agencies and tour operators services 09Ba

Measures Applicable at this Level
NameTypeAgencyLawValidity
    
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Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 61 - 80 of 372 items
NameTypeAgencyLawValidity
    
Eligibility for Value Added Tax Refunds for exporting Business OperatorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Eligibility for Value Added Tax Refunds for Merged BusinessesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Filing of Value Added Tax ReturnAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Filing of Value Added Tax Return on Imported GodsAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Requirements for Input Deductible Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Right and duties of services providers, in regards to invoicesAdministrative RequirementsMinistry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Issuance of Tax Payment License/CertificateAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Document registration requirementAdministrative RequirementsMinistry of FinanceDECREE on Document Registration No. 52/PM, dated 13 March 199331-12-9999
Notification of a Change in LocationAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Notifying the Tax division of a change, cessation, sale or transfer of a business by a Business OwnerAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Supporting documents to be accompanies with application for Tax Identification NumberOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Obligation to issue Invoices if under the Value Added Tax SystemOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Obligation to pay Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Taxpayers to submit annual financial reportAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Types of Taxes to be declaredOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Value Added Tax Exempt Goods and ServicesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Value Added Tax System for Non-resident in Lao PDROther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Value Added Taxable GoodsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
The Use of the Tax Identification Number of TaxpayersAuthorization / permit requirements Ministry of FinanceDecree on the Tax Identification Number No. 354/PM, dated 05 October 200731-12-9999
Type, form, sort and contents of the invoiceAdministrative RequirementsMinistry of FinanceDecree on invoice No. 12/PM, dated 23 January 201531-12-9999
Related Procedures