Official Website
Lao Services
Portal
Register | ເຂົ້າລະບົບ

Service
Level 1
   Distribution services 04

Measures Applicable at this Level
Showing 41 - 59 of 59 items
NameTypeAgencyLawValidity
    
Prohibition on importing unauthorized books or printed materialsProhibitionMinistry of Information, Culture and TourismLaw on Publishing No. 05/NA, dated 9 December 200831-12-9999
Establishment requirements for wholesale and retail businessesLicensing (based on experience, track record, technical requirements, and/or other)Ministry of Industry and CommerceDecision On Wholesale and Retail Business No. 1005/MOIC.ITD, dated 22 May 201531-12-9999
Foreign investment restrictions in the wholesale and retail sectorMinimum capital requirementsMinistry of Industry and CommerceDecision On Wholesale and Retail Business No. 1005/MOIC.ITD, dated 22 May 201531-12-9999
Import rights of wholesale businessesAdministrative RequirementsMinistry of Industry and CommerceDecision On Wholesale and Retail Business No. 1005/MOIC.ITD, dated 22 May 201531-12-9999
Limitations on wholesale and retail business operationsProhibitionMinistry of Industry and CommerceDecision On Wholesale and Retail Business No. 1005/MOIC.ITD, dated 22 May 201531-12-9999
Permitted distribution outletsLimitations on distribution channelsMinistry of Industry and CommerceDecision On Wholesale and Retail Business No. 1005/MOIC.ITD, dated 22 May 201531-12-9999
Permitted forms of wholesale and retail businessForm of establishmentMinistry of Industry and CommerceDecision On Wholesale and Retail Business No. 1005/MOIC.ITD, dated 22 May 201531-12-9999
Requirements for distribution outletsAdministrative RequirementsMinistry of Industry and CommerceDecision On Wholesale and Retail Business No. 1005/MOIC.ITD, dated 22 May 201531-12-9999
The fines shall be collected to National Treasury, managed by the financial sector, in according to the law and related regulations.FeeMinistry of HealthDecree on Fines and Other Measures for the Violation of the Laws and Regulations on Tobacco Control no. 52/GO, dated 21 February 201910-10-9999
70 percent of fines shall be contribute to governmental budget and 30 percents to tobacco funding FeeMinistry of HealthDecree on Fines and Other Measures for the Violation of the Laws and Regulations on Tobacco Control no. 52/GO, dated 21 February 201910-10-9999
Cigarette products which are produced, imported, distributed or sold as a pack contained less than 20 cigarettes, as a pack or can contained cigarettes, and all type of illicit cigarette products shall be retained or destroyed ProhibitionMinistry of HealthDecree on Fines and Other Measures for the Violation of the Laws and Regulations on Tobacco Control no. 52/GO, dated 21 February 201910-10-9999
Forging, distorting, or providing false information to the investigating authorities and committee are prohibited.ProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201925-11-9999
Importers and exporter are prohibited from Bribing officials and relevant people involved in anti-dumping and countervailing activitiesProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201925-11-9999
Defaming importer of like products, forging, distorting, or providing false information to the investigating authorities and committee are prohbitedProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201925-11-9999
Domestic industry is prohibited from Bribing officials and relevant people involved in anti-dumping and countervailing activitiesProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201925-11-9999
Acting as an intermediary to give or accept a bribe for their own interest or those of their associates, relatives, organization, or any persons are prohibitedProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201925-11-9999
Providing assistance or protecting violators of the law and regulations on dumping and subsidy prohibitedProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201927-11-9999
Obstructing the performance of the investigating authorities and committee are prohibitedProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201927-11-9999
Concealing or destroying information, evidence on anti-dumping and countervailing activities are prohibitedProhibitionMinistry of Industry and CommerceLaw on Anti-Dumping and Countervailing Measures No. 65/NA, dated 14 June 201927-11-9999
Level 0 Measures Also Applicable
Showing 181 - 200 of 346 items
NameTypeAgencyLawValidity
    
Prohibition on Value Added Tax Payers to destroy information and provide partial or inaccurate documents and informationProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to falsify documents related to Value Added TaxProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to issue bribes or collude defrauding the StateProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to slander, threaten or harm Tax Authorities and OfficerProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to use unsanctioned invoicesProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Rates of Value Added Tax to be leviedOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Registration in the Value Added Tax SystemAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Requirement for a Tax Identification NumberOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Requirement for Export of Capital for Investment AbroadAuthorization / permit requirements Bank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for Import of Foreign Investment CapitalOther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for managing Foreign Currency RevenuesLimitations on transfer of fundsBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for moving cash currencyOther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for opening bank accounts abroadAuthorization / permit requirements Bank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for place at which currency can be exchangedLimitations on transfer of fundsBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirement for use of foreign currency within the Lao PDROther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
Requirements for Input Deductible Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Supporting documents to be accompanies with application for Tax Identification NumberOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Taxpayers to submit annual financial reportAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Types of Taxes to be declaredOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Value Added Tax Exempt Goods and ServicesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Related Procedures