Term of hotels and guesthouses ratings | Numerical restrictions (other) | Ministry of Information, Culture and Tourism | Decision On the Hotel-Guesthouse Standard Rating in Lao PDR No. 060/NTO, dated 26 February 2007 | 31-12-9999 |
the official launch of Representative Office must be widely announced to the public through newspaper or any other appropriate media channels | Administrative Requirements | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 18-09-9999 |
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 2 of Representative office is valid for 1 year | Numerical restrictions (duration license) | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 16-09-9999 |
Type 2 of Representative office shall stop its operation after the MOU or agreemnt between parent company and the government is terminated | Administrative Requirements | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 16-09-9999 |
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 |
Types and fee schedules for document registration | Administrative Requirements | Ministry of Finance | DECREE on Document Registration No. 52/PM, dated 13 March 1993 | 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 |
Use of Kip for payments associated with domestic goods and services | Administrative Requirements | Bank of the Lao PDR | Instruction on Implementation of Decree Law on Management of Foreign Currency and Precious Metals No. 1/PC dated 17 March 2008 No. 01/BOL, dated 2 April 2010 | 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 |