Value Added Taxable Goods | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Value Added Tax System for Non-resident in Lao PDR | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Value Added Tax Exempt Goods and Services | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Use of Kip for payments associated with domestic goods and services | Administrative Requirements | Bank of the Lao PDR | Instruction on Implementation of Decree Law on Management of Foreign Currency and Precious Metals No. 1/PC dated 17 March 2008 No. 01/BOL, dated 2 April 2010 | 31-12-9999 |
Types of Taxes to be declared | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Types and fee schedules for document registration | Administrative Requirements | Ministry of Finance | DECREE on Document Registration No. 52/PM, dated 13 March 1993 | 31-12-9999 |
Type, form, sort and contents of the invoice | Administrative Requirements | Ministry of Finance | Decree on invoice No. 12/PM, dated 23 January 2015 | 31-12-9999 |
Type 2 of Representative office shall stop its operation after the MOU or agreemnt between parent company and the government is terminated | Administrative Requirements | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 16-09-9999 |
Type 2 of Representative office is valid for 1 year | Numerical restrictions (duration license) | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 16-09-9999 |
The Use of the Tax Identification Number of Taxpayers | Authorization / permit requirements | Ministry of Finance | Decree on the Tax Identification Number No. 354/PM, dated 05 October 2007 | 31-12-9999 |
the official launch of Representative Office must be widely announced to the public through newspaper or any other appropriate media channels | Administrative Requirements | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 18-09-9999 |
Taxpayers to submit annual financial report | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Supporting documents to be accompanies with application for Tax Identification Number | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Supporting document to apply for business operating license related to industry and commerce business | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Industry and Commerce | Instruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 2019 | 23-09-9999 |
Social Obligations of Investors | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Service charge for forwarding the application form for enterprises registering with the MOIC | Fee | Ministry of Industry and Commerce | ADDITIONAL INSTRUCTION of The Minister of Industry and Commerce on Enterprise Registration and Amendment of Enterprise Registration Certificates in accordance with Enterprise Law No. 1786/MOIC, dated 07 September 2009 | 31-12-9999 |
Service charge for forwarding the application form for enterprises registering with the MOIC | Fee | Ministry of Industry and Commerce | ADDITIONAL INSTRUCTION of The Minister of Industry and Commerce on Enterprise Registration and Amendment of Enterprise Registration Certificates in accordance with Enterprise Law No. 1786/MOIC, dated 07 September 2009 | 31-12-9999 |
Service charge for forwarding the application form for enterprises registering with the MOIC | Fee | Ministry of Industry and Commerce | ADDITIONAL INSTRUCTION of The Minister of Industry and Commerce on Enterprise Registration and Amendment of Enterprise Registration Certificates in accordance with Enterprise Law No. 1786/MOIC, dated 07 September 2009 | 31-12-9999 |
Service charge for forwarding the application form for enterprises registering with the MOIC | Fee | Ministry of Industry and Commerce | ADDITIONAL INSTRUCTION of The Minister of Industry and Commerce on Enterprise Registration and Amendment of Enterprise Registration Certificates in accordance with Enterprise Law No. 1786/MOIC, dated 07 September 2009 | 31-12-9999 |
Rules for Establishing Enterprises and Approval Procedures for Foreign Investment | Administrative Requirements | Ministry of Planning and Investment | Decree of the Prime Minister Regarding the Implementation of the Law on the Promotion and Management of Foreign Investment in the Lao People's Democratic Republic No. 46/PM, dated 23 March 2001 | 31-12-9999 |