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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 101 - 120 of 370 items
NameTypeAgencyLawValidity
    
Rates of Value Added Tax to be leviedOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Registration in the Value Added Tax SystemAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Accounts Keeping for entities under the Value Added SystemOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Adherence to Accounting and Invoicing StandardsPerformance requirements (mandatory)Ministry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Availability and accessibility of documentsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Date of Payment of Value Added Tax for Domestic OperatorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documentation to be accompanied with Value Added Tax Refund Request in cases of errorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators under the Value Added Tax SystemOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businessesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documents to be submitted by Businesses for Input Value Added Tax DeductionOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duration for Payment of Value Added Tax System for Non-resident in Lao PDROther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duty of Value Added Tax Payers to file and pay Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duty of Value Added Tax Payers to disclose banking and financial information to the tax authorityOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duty of Value Added Tax Payers to implement decisions and other legislative instruments of the Tax AdministrationOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Eligibility for Value Added Tax Refunds for Businesses which have been terminatedOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Eligibility for Value Added Tax Refunds for exporting Business OperatorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Eligibility for Value Added Tax Refunds for Merged BusinessesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Filing of Value Added Tax ReturnAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Filing of Value Added Tax Return on Imported GodsAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Requirements for Input Deductible Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Related Procedures