| Reservation on Construction projects with a value of less than 8 Billion Kip for Lao Nationals | Nationality (for services supplier) | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Retention of Accounts by Wholesale and Retail Business Operators, Service Providers in Shopping Centers and Department Stores | Other measures | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Sale of domestically manufactured goods by Wholesale and Retail Business Operators, Service Providers in Shopping Centers and Department Stores | Other measures | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Shareholding requirement for Foreign Investors desirous of investing in the Establishment of Shopping Centers and Department Stores by Foreign Investors worth 160 Billion Kip or more | Other measures | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Shareholding requirement for Foreign Investors desirous of investing in the Establishment of Shopping Centers and Department Stores by Foreign Investors worth between 8 billion to 80 Billion Kip | Form of establishment | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Shareholding requirement for Foreign Investors desirous of investing in the Establishment of Shopping Centers and Department Stores by Foreign Investors worth between 80 billion to 160 Billion Kip | Form of establishment | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Submission of Sales booths and service premises sales or lease agreements to the Sales booths and service premises sales or lease agreements | Administrative Requirements | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 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 |
| 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 |
| 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 |
| Use of 80% of finances generated from the sale of sales booths and service premises to complete construction in instances of when the construction project is incomplete | Other measures | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
| Use of Laos Sales Persons and Workers by Wholesale and Retail Business Operators, Service Providers in Shopping Centers and Department Stores | Performance requirements (mandatory) | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 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 |
| 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 Taxable Goods | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Age consideration of used imported transportation vehicles | Other measures | Ministry of Public Works and Transport | Regulation regarding the technical standard of vehicles and accessories of vehicles which will be obtained the authorization to import for registration and assemble in unit in order to use in the Lao PDR No. 4312/MCTPC, dated 11 November 2002 | 31-12-9999 |
| Authorization for the importation of accessories for all types of vehicles | Authorization / permit requirements | Ministry of Public Works and Transport | Regulation regarding the technical standard of vehicles and accessories of vehicles which will be obtained the authorization to import for registration and assemble in unit in order to use in the Lao PDR No. 4312/MCTPC, dated 11 November 2002 | 31-12-9999 |
| Authorization to be sought for importation of engine accessories by companies who intend to distribute them | Authorization / permit requirements | Ministry of Public Works and Transport | Regulation regarding the technical standard of vehicles and accessories of vehicles which will be obtained the authorization to import for registration and assemble in unit in order to use in the Lao PDR No. 4312/MCTPC, dated 11 November 2002 | 31-12-9999 |
| General conditions for importation of used transportation vehicles | Administrative Requirements | Ministry of Public Works and Transport | Regulation regarding the technical standard of vehicles and accessories of vehicles which will be obtained the authorization to import for registration and assemble in unit in order to use in the Lao PDR No. 4312/MCTPC, dated 11 November 2002 | 31-12-9999 |
| Horsepower Technical Standard of Jumbo vehicles imported into Lao | Prohibition | Ministry of Public Works and Transport | Regulation regarding the technical standard of vehicles and accessories of vehicles which will be obtained the authorization to import for registration and assemble in unit in order to use in the Lao PDR No. 4312/MCTPC, dated 11 November 2002 | 31-12-9999 |
