Documents to extend the duration of business operating license | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Industry and Commerce | Instruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 2019 | 23-09-9999 |
Supporting document to apply for business operating license related to industry and commerce business | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Industry and Commerce | Instruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 2019 | 23-09-9999 |
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 |
All business activities in the Lao PDR must be registered of enterprises | Administrative Requirements | Ministry of Industry and Commerce | Decision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 2019 | 14-05-9999 |
In case of any change in the content of enterprise registration, if there is a need to change the content of an investment license or a business license, the enterprise must submit the proposal to the relevant sector | Administrative Requirements | Ministry of Industry and Commerce | Decision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 2019 | 14-05-9999 |
if the enterprise does not have any of the activities listed in the enterprise registration certificate, it must be carried out to obtain an investment or business license in any activities from relevant sectors within 90 days | Administrative Requirements | Ministry of Industry and Commerce | Decision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 2019 | 14-05-9999 |
Accounts Keeping for entities under the Value Added System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Adherence to Accounting and Invoicing Standards | Performance requirements (mandatory) | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Application for Tax Identification Number | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Availability and accessibility of documents | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Business Owner to notify Tax division of reason for temporary cessation | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Business Owner to return Certificate of Tax Identification Number in instances of permanent Business cessation | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 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 |
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 |
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 |
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 |
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 |
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 |