| 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 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value less than USD 10 million | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 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 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value between USD 10 million and USD 500 million | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 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 |
| Customer Due Diligence measures | 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 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value between USD 500 million and USD 1 billion | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Payment of Value Added Tax for persons who but services from non residents | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Data Collection on customers’ transactions | Administrative Requirements | National Assembly | Law on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 2014 | 31-12-9999 |
| Registered capital importation requirement for businesses obtaining concessions and undertaking projects with investment of value of more than USD 1 billion | Minimum capital requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Payment of Value Added Tax in foreign currency for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Data record-keeping | 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 |
| Payment of Value Added Tax in Kip for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Payment Periods for Profit Tax | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Dealings with Politically Exposed Persons (PEPs) | 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 |
| Application for Overseas Investment by Domestic Investors | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Declaration of cash, valuable goods and bearer negotiable instruments at border crossings | 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 |
| Conditions for Overseas Investment by Domestic Investors | Other measures | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
| Period of Document retention | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Application for establishing a representative office | Authorization / permit requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
