Official Website
Lao Services
Portal
Register | ເຂົ້າລະບົບ

Service
Level 1
   Business Services 01

Level 2
   Professional services 01A

Level 3
  862,863 Accounting, auditing, book-keeping and taxation services 01Ab

Measures Applicable at this Level
Showing 81 - 96 of 96 items
NameTypeAgencyLawValidity
    
Prohibition on Certified Public Accountants from lending, borrowing, transferring or selling its Certified Public Accountant CertificateProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from practicing any activity that impairs the reputation of the accounting and audit professionsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Certified Public Accountants from Working at two or more entities while having full-time work or rendering accounting and audit services without license of the Ministry of FinanceProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on impersonating an auditor or certified public accountantProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on providing audit or accounting services without a licenseProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibitions on slanderProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohiobition on using threats on auditorsProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License not be an officer, owner, shareholder or staff of any enterpriseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be a member of the Chamber of Professional Accountants and AuditorsRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be certifiedLicensing (based on qualifications / education)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to be free of embezzlement or other intentional infringements on finance or accountingLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Requirement for Accounting Firm Practicing License to have more than three technical staff that have acquired a high level education degree in accounting and financeLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Retention of audit-related documents for at least 10 yearsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Obligations for Accounting FirmsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Shareholding requirement for audit firm to obtain audit practising licenseLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Transparency ReportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Level 0, Level 1 and Level 2 Measures Also Applicable
Showing 341 - 360 of 370 items
NameTypeAgencyLawValidity
    
Prohibit to produce, design, import and export billboard without the approvalProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201824-09-9999
Prohibit to create, produce or install billboard which are low quality and substandardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201824-09-9999
Prohibit to design, produce, and install billboard which defame or insult the national of Lao PDR, including its stability, security, ancestors, culture, heritage, and ethnic groups ProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
prohibit to threaten or offer bribes to the officers who monitor on billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to obstruct, interrupt, dismiss or impede the activities related to billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to create, install, use or move billboard without the approvalProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to use the marks and trade marks without approvalProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to involve in offering or receiving bribes for activities related to billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Prohibit to use violence, force and threat; to calumniate; to defame or to perform any other inappropriate action to officers who responsible on billboardProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Ceasing to operate business on billboard shall be informed in written to Information, Culture and Tourism sector and industry and commerce sector Administrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201825-09-9999
Ceasing business shall not allow the entrepreneurs to be relieved from obligation and debt by individuals, legal entities, and governmentProhibitionMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201826-09-9999
Business on billboard shall inform in written to Information, Culture and Tourism sector and industry and commerce sector 15 days before making any change to its business.Administrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201826-09-9999
Individuals, legal entities, or organizations, who desire to install all type of billboard after obtaining the approval on content by Information, Culture and Tourism sector, shall apply for installation permit from public work and transport sector. Administrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201826-09-9999
Must submit application to Information, Culture and Tourism sector (including: the content, type and supporting documents related to billboard) in order to obtain the approval to publish it.Administrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Must submit application form for approval of content by Information, culture and tourism sector and relevant sectors in order to import-export every type of billboardAdministrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Business operating license on billboard shall be issued for life-time movement of enterpriseNumerical restrictions (duration license)Ministry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Individuals, legal entities, or organizations, both domestic and international, who desire to operate business on billboard, shall ask for technical permission from Information, Culture and Tourism sector.Authorization / permit requirements Ministry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Individuals, legal entities, or organizations, both domestic and international, who desire to operate business on billboard, shall ask for permission of enterprise establishment from relevant sectors as provided under law of enterprise, law of investment Authorization / permit requirements Ministry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
individuals who operate business on billboard shall possess the Feasibility Study reportAdministrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Must hire employees who are responsible, have morality, knowledge, technological skills, design, fine arts on billboard.Administrative RequirementsMinistry of Information, Culture and TourismLaw on billboard no. 50/NA, dated 21 June 201830-09-9999
Related Procedures