Requirement to reserve the enterprise name | Administrative Requirements | Ministry of Industry and Commerce | PROVISION on Application for Registration and Approval of Enterprise Names No. 0924/MOIC , dated 04 June 2008 | 31-12-9999 |
Requirement for medium term lease of State land to be for maximum of 15 years | Numerical restrictions (duration license) | Land inspection Authority | Prime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 2009 | 31-12-9999 |
Application requirements for the establishment of a Convention Hall, Restaurant, Food Garden and Bistro license | Administrative Requirements | Ministry of Information, Culture and Tourism | Decision On the Management of Reception Halls, Restaurants, Food Gardens and Cafés Business No. 059/NTA, dated 26 February 2007 | 31-12-9999 |
Requirement for use of foreign currency within the Lao PDR | Other measures | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
Application requirements for the Hotel and Guesthouse Business Operation Approval | Administrative Requirements | Ministry of Information, Culture and Tourism | Regulations on the Management of Hotels and Guesthouses No. 159/PM, dated 30 July 1997 | 31-12-9999 |
Requirement for nationals and foreigners who lease land or have land concession to meet criteria. | Fee | Land inspection Authority | Prime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 2009 | 31-12-9999 |
Requirement for periodic increase of fees for lease or concession of land | Fee | Land inspection Authority | Prime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 2009 | 31-12-9999 |
Content of Financial Report to be submitted for the 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 |
Approval of invoice design | Administrative Requirements | Ministry of Finance | Decree on invoice No. 12/PM, dated 23 January 2015 | 31-12-9999 |
Date of Payment of Value Added Tax for Domestic Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Requirement for registation to invest in (specific) economic zone business | Authorization / permit requirements | Ministry of Planning and Investment | Law on Investment Promotion No. 02/NA, dated 8 July 2009 | 31-12-9999 |
Requirement for registered capital amount to be maintained | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion No. 02/NA, dated 8 July 2009 | 31-12-9999 |
Requirements for tax deductible invoices | Administrative Requirements | Ministry of Finance | Decree on invoice No. 12/PM, dated 23 January 2015 | 31-12-9999 |
Requirement for registration of certificate service providers | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Science and Technology | Decree and Law on Electronic Transaction No. 20/NA, dated 7 December 2012 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request in cases of errors | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Requirement for representative offices of foregn busininess to be registered, with prohibition on conducting business in Lao PDR | Form of establishment | Ministry of Planning and Investment | Law on Investment Promotion No. 02/NA, dated 8 July 2009 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators 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 |
Authorization requirement for Convention Hall, Restaurant, Food Garden and Bistro supporting services. | Authorization / permit requirements | Ministry of Information, Culture and Tourism | Decision On the Management of Reception Halls, Restaurants, Food Gardens and Cafés Business No. 059/NTA, dated 26 February 2007 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documents to be submitted by Businesses for Input Value Added Tax Deduction | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |