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 |
Payment Periods for Profit Tax | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Performance Requirements of Foreign Enterprises | Administrative Requirements | Ministry of Industry and Commerce | Guidelines for Establishment of Foreign Enterprise Branch (Legal Entity) in Lao PDR No. 1619/MOIC.ERM, dated 28 August 2013 | 31-12-9999 |
Period for the Commencement of Business Operation | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 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 |
Period of time for presenting documents for registration | Administrative Requirements | Ministry of Finance | DECREE on Document Registration No. 52/PM, dated 13 March 1993 | 31-12-9999 |
Period of time within which a Value Added Tax Refund shall be requested by Business Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Period of time within which a Value Added Tax Refund shall be requested by Merged, Separated, Terminated or Bankrupted Businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Periodic Declaration of taxes by Tax Payers | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Persons entitled to levying 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 |
Place of Payment of Value Added Tax for Imported Goods | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Postponing transactions | Administrative Requirements | Bank of the Lao PDR | Law on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 2014 | 31-12-9999 |
Preparation of annual financial report in accordance with Article 5 of the Ministerial Instruction
On Tax Revenue Collection Management No: 3281/MoF | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibit to involve in offering or receiving bribes for activities related to billboard | Prohibition | Ministry of Information, Culture and Tourism | Law on billboard no. 50/NA, dated 21 June 2018 | 25-09-9999 |
Prohibit the enterprise applicants to Intentionally falsifying documents or information | Prohibition | Ministry of Industry and Commerce | Decision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 2019 | 12-05-9999 |
Prohibit to produce, design, import and export billboard without the approval | Prohibition | Ministry of Information, Culture and Tourism | Law on billboard no. 50/NA, dated 21 June 2018 | 24-09-9999 |
Prohibit to create, install, use or move billboard without the approval | Prohibition | Ministry of Information, Culture and Tourism | Law on billboard no. 50/NA, dated 21 June 2018 | 25-09-9999 |
Prohibit to create, produce or install billboard which are low quality and substandard | Prohibition | Ministry of Information, Culture and Tourism | Law on billboard no. 50/NA, dated 21 June 2018 | 24-09-9999 |