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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
    
Auditees to provide accurate informationAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to strictly implement the audit engagementAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Auditees to submit auditors reportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Break down of Audit Firm FeesFeeMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public accountants to act within their competenceAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified public accountants to ensure accuracy and compliance with financial reporting standardsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to maintain the reputation of the professionAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to practce their profession in keeping with the Code of Ethics for professional accountantsAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Certified Public Accountants to practice their profession accurately, impartially and independentlyAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Contents of Audit Conclusion/Activities ReportAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Criteria for becoming a statutory auditorLicensing (based on qualifications / education)Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Disclosure of Audit Firm FeesFeeMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Establishment of Accounting and Audit FirmsAuthorization / permit requirements Ministry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be annually disclosedAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be disucssed with the audit teamAdministrative RequirementsMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Independence of the Statutory Auditor to be evidenced by written confirmationAdministrative 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 81 - 100 of 370 items
NameTypeAgencyLawValidity
    
Requirement for use of each category of land to be conducted according to sectoral lawPerformance requirements (mandatory)Land inspection AuthorityPrime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 200831-12-9999
Requirement to apply to receive authorisation for land use rights or land utilisation rightsAuthorization / permit requirements Land inspection AuthorityPrime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 200831-12-9999
Duration for Business Establishment or Project OperationNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for approval to grant lease or concession of State land which must specify land use objctivesAdministrative RequirementsLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for lease or concession of state land to be according to zoned areasZoning restrictionsLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for long-term lease or concession to be for more than 15 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for medium term lease of State land to be for maximum of 15 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for nationals and foreigners who lease land or have land concession to meet criteria.FeeLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for periodic increase of fees for lease or concession of landFeeLand inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Requirement for short term lease to be maximum of 5 yearsNumerical restrictions (duration license)Land inspection AuthorityPrime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 200931-12-9999
Approved lease or concession of state owned land is zonedZoning restrictionsLand inspection AuthorityInstruction As regards the implementation of decree on state-owned land approval for lease or concession No. 20/PMO.NLMA, dated 9 April 201031-12-9999
Requirement for approval for lease or concession of state owned landAuthorization / permit requirements Land inspection AuthorityInstruction As regards the implementation of decree on state-owned land approval for lease or concession No. 20/PMO.NLMA, dated 9 April 201031-12-9999
Prohibition on harming Tax Authority Staff or Tax PayersProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Refusal to provide informationProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to violate laws and regulationsProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to destroy information and provide partial or inaccurate documents and informationProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to falsify documents related to Value Added TaxProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to issue bribes or collude defrauding the StateProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to slander, threaten or harm Tax Authorities and OfficerProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Prohibition on Value Added Tax Payers to use unsanctioned invoicesProhibitionMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
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