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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
    
Prohibition on Auditors 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 Auditors from practicing at two or more accounting or audit firms, or practicing another profession besides the accounting and audit professionProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from requesting, claiming or receiving bribes, and colluding with auditeeProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from selling and buying shares, bonds or other assets to and from auditee when performing audit workProhibitionMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Prohibition on Auditors from working at two or more entities while having full-time work with one of those entities 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 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
Auditees to avoid any action that impedes the work of the auditorsProhibitionMinistry 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
Audit firm to be a member of a professional networkRequirement to subscribe to associationMinistry of FinanceLaw on Independent Audit No. 51/NA, dated 22 July 201431-12-9999
Audit firm to be a member of the Chamber of Professional Accountants and Auditors to obtain audit practising licenseRequirement to subscribe to associationMinistry 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
    
Type 2 of Representative office is valid for 1 year Numerical restrictions (duration license)Ministry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
Type 1 of Representative office is valid for 1 year and can be extended for 3 times (1 time/1 year)Numerical restrictions (duration license)Ministry of Planning and InvestmentDecision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 201816-09-9999
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
Requirement for terms of concession investment not to exceed 99 yearsNumerical restrictions (duration license)Ministry of Planning and InvestmentLaw on Investment Promotion No. 02/NA, dated 8 July 200931-12-9999
Business operating license, which is not required the technical monitoring and the assessment of periodic movements, shall be issued wihout expiration dateNumerical restrictions (duration license)Ministry of Industry and CommerceInstruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 201923-09-9999
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
Requirement for maximum time in which foreign labor can be employedNumerical restrictions (other)Ministry of Labour and Social WelfareAmended Labour Law No. 43/NA, dated 24 December 201331-12-9999
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
Prohibition on using certain Enterprise NamesOther measuresEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Requirement for a Tax Identification NumberOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Requirement for exempted residents to open bank account abroad.Other measuresBank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirement for notification of use of foreign bank accountsOther measuresBank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirement to declare foreign currencyOther measuresBank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirement to repatriate foreign currency incomeOther measuresBank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirement for Import of Foreign Investment CapitalOther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 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
Requirement for moving cash currencyOther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 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
Business Owner to return Certificate of Tax Identification Number in instances of permanent Business cessationOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Requirement for use of foreign currency within the Lao PDROther measuresBank of the Lao PDRLaw on the Management of Foreign Currency No. 55/NA, dated 22 December 201431-12-9999
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