| 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 |
| Obligation to ask for identification | 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 |
| 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 |
| Obligations of Investors toward the State | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Obligations regarding Anti-Money Laundering and Countering of the financing of terrorism | 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 |
| Obligatory Performance Requirements for Foreign Investors | Restrictions to foreign employment (e.g labour market test) | Ministry of Planning and Investment | Decree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 2001 | 31-12-9999 |
| Obligatory Performance Requirements for Foreign Investors | Performance requirements (mandatory) | Ministry of Planning and Investment | Decree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 2001 | 31-12-9999 |
| Obligatory Performance Requirements for Foreign Investors | Performance requirements (mandatory) | Ministry of Planning and Investment | Decree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 2001 | 31-12-9999 |
| Obligatory Requirements for Foreign Investors | Administrative Requirements | Ministry of Planning and Investment | Decree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 2001 | 31-12-9999 |
| Parent enterprises to assign work to Branches | Form of establishment | 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 |
| Payment of Excise Tax by Businesses in more than one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Income Tax by individuals working in Businesses in more than one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Other Taxes | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Outstanding Taxes upon a change, cessation, sale or transfer of a business by a Business Owner | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Profit Tax by Businesses in more that one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Profit Tax from Rent | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Profit Tax resulting from shareholding profit | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Taxes of Tax Payers not residing in the Lao PDR | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Payment of Value Added Tax by Businesses in more than one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
