| Requirement to notify this to the authorities that owner of a trademark agreed to allow another person to use it | Administrative Requirements | Science Technology and Environment Agency | Decree on Trademarks No. 06/PM, dated 18 January 1995 | 31-12-9999 |
| Establishment criteria for enterprises in the pawn sector | Licensing (based on qualifications / education) | Ministry of Industry and Commerce | Decree On Pawn Businesses No. 248/Gov, dated 26 July 2016 | 31-12-9999 |
| 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 |
| Establishment criteria for enterprises in the pawn sector | Administrative Requirements | Ministry of Industry and Commerce | Decree On Pawn Businesses No. 248/Gov, dated 26 July 2016 | 31-12-9999 |
| Supporting documents to be accompanies with application for Tax Identification Number | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Establishment criteria for enterprises in the pawn sector | Administrative Requirements | Ministry of Industry and Commerce | Decree On Pawn Businesses No. 248/Gov, dated 26 July 2016 | 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 |
| Taxpayers to submit annual financial report | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Types of Taxes to be declared | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Requirement to pay initial registered capital to have access to domestic funding sources | Minimum capital requirements | Ministry of Planning and Investment | Decree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 2011 | 31-12-9999 |
| Requirement to posseess aconcession registration certificate | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Planning and Investment | Decree on the Implementation of the Investment Promotion Law No. 119/PM, dated 20 April 2011 | 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 |
| Requirement to prohibit the conduct of certain activities in implementing scientific and technological activities unless authorized | Authorization / permit requirements | Ministry of Science and Technology | Law on Science and Technology No. 30/NA, dated 19 July 2013 | 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 |
| Collection of detailed data on customers that are legal entities by reporting entities | 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 |
| 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 |
| Collection of detailed data on customers that are natural persons by reporting entities | 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 |
| Requirement to receivepermission to advertise goods and services | Advertising limitations | Ministry of Industry and Commerce | Consumer Protection Law No. 02/NA, dated 30 June 2010 | 31-12-9999 |
| The Use of the Tax Identification Number of Taxpayers | Authorization / permit requirements | Ministry of Finance | Decree on the Tax Identification Number No. 354/PM, dated 05 October 2007 | 31-12-9999 |
