| 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 |
| Duration for Payment of 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 |
| Duty of Value Added Tax Payers to file and 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 |
| Duty of Value Added Tax Payers to disclose banking and financial information to the tax authority | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Duty of Value Added Tax Payers to implement decisions and other legislative instruments of the Tax Administration | 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 Businesses which have been terminated | 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 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 |
| 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 |
| 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 |
| Payment of Value Added Tax for persons who but services from non residents | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Payment of Value Added Tax in foreign currency for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Payment of Value Added Tax in Kip for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Period of Document retention | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
