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 |
Domestic investors desirous of investing to report financials and operations | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 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 |
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 |
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 |
Social Obligations of Investors | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 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 |
Prohibition on engaging in the conduct of prohibited or illegal business | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Environmental health | Administrative Requirements | Ministry of Health | Law on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 2011 | 31-12-9999 |
Prohibition on obstructing investment promotion | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Prohibition on investors from bribing government officials and staff | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 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 |
Prohibition on investors from conspiring with government officials for unlawful benefits | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Establishment of AML/CFT Programme 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 |
Prohibition on foreign investors from buying/selling land except for state land lease or concession | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Prohibition on investors from not honouring obligations- financial and otherwise | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Prohibition on investors from slandering government | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Prohibition on investors from acting or mobilizing in a manner to adversely affect the traditions, customs and culture of the nation | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Prohibition on violating laws and regulations of Lao PDR | Prohibition | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |