Eligibility for Value Added Tax Refunds for exporting Business Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Eligibility for Value Added Tax Refunds for Merged Businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Filing of Value Added Tax Return | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Filing of Value Added Tax Return on Imported Gods | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Requirements for Input Deductible Value Added Tax | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Right and duties of services providers, in regards to invoices | Administrative Requirements | Ministry of Finance | Decree on invoice No. 12/PM, dated 23 January 2015 | 31-12-9999 |
Issuance of Tax Payment License/Certificate | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Document registration requirement | Administrative Requirements | Ministry of Finance | DECREE on Document Registration No. 52/PM, dated 13 March 1993 | 31-12-9999 |
Notification of a Change in Location | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Notifying the Tax division of a change, cessation, sale or transfer of a business by a Business Owner | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Supporting documents to be accompanies with application for Tax Identification Number | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Obligation to issue Invoices if under the Value Added Tax System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Obligation to pay Value Added Tax | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Taxpayers to submit annual financial report | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Types of Taxes to be declared | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Value Added Tax Exempt Goods and Services | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Value Added Tax System for Non-resident in Lao PDR | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Value Added Taxable Goods | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
The Use of the Tax Identification Number of Taxpayers | Authorization / permit requirements | Ministry of Finance | Decree on the Tax Identification Number No. 354/PM, dated 05 October 2007 | 31-12-9999 |
Type, form, sort and contents of the invoice | Administrative Requirements | Ministry of Finance | Decree on invoice No. 12/PM, dated 23 January 2015 | 31-12-9999 |