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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
    
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 accountants and chief accountants to refrain from misconductOther measuresMinistry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accountants to have a certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accounting consultant to have a certificateLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for accounting expert to have a certificate and work experienceLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
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
Requirement for business operations to be in local language and currencyAdministrative RequirementsMinistry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
Requirement for chief accountant to have certificate and experienceLicensing (based on experience, track record, technical requirements, and/or other)Ministry of FinanceAmended Accounting Law No. 47/NA, dated 26 December 201331-12-9999
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
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 141 - 160 of 370 items
NameTypeAgencyLawValidity
    
Payment Periods for Profit TaxOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Performance Requirements of Foreign EnterprisesAdministrative RequirementsMinistry of Industry and CommerceGuidelines for Establishment of Foreign Enterprise Branch (Legal Entity) in Lao PDR No. 1619/MOIC.ERM, dated 28 August 201331-12-9999
Period for the Commencement of Business OperationAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Period of Document retentionOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Period of time for presenting documents for registrationAdministrative RequirementsMinistry of FinanceDECREE on Document Registration No. 52/PM, dated 13 March 199331-12-9999
Period of time within which a Value Added Tax Refund shall be requested by Business OperatorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Period of time within which a Value Added Tax Refund shall be requested by Merged, Separated, Terminated or Bankrupted BusinessesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Periodic Declaration of taxes by Tax PayersOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Persons entitled to levying Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Place of Payment of Value Added Tax for Imported GoodsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Postponing transactionsAdministrative RequirementsBank of the Lao PDRLaw on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 201431-12-9999
Preparation of annual financial report in accordance with Article 5 of the Ministerial Instruction On Tax Revenue Collection Management No: 3281/MoFOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
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 the enterprise applicants to Intentionally falsifying documents or informationProhibitionMinistry of Industry and CommerceDecision on Enterprise Registration no. 0023/MOIC.ERM, dated 09 January 201912-05-9999
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, 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 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 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 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
Related Procedures