Prohibition on harming Tax Authority Staff or Tax Payers | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Forms of Establishment | Form of establishment | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
Prohibition on humiliating, threating and using violence against customs authorities | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Forms of Establishment of Enterprises for a Foreign Investor | Form of establishment | 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 |
Prohibition on Investors regarding delayed commencement of construction in excess of 2 years from receiving authorization | Prohibition | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Forms of Investments for Foreign Investors | Form of establishment | 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 |
Prohibition on Investors regarding leasing and/or sales services with unregistered businesses | Prohibition | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Investment Approval Procedures | Authorization / permit requirements | Ministry of Planning and Investment | Law on Investment Promotion No. 02/NA, dated 8 July 2009 | 31-12-9999 |
Licensing Requirements for Foreign Investment and Joint Ventures | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Industry and Commerce | Instruction of the Minister of Industry and Commerce regarding the Declaration for Enterprise Registration in accordance with the Enterprise Law No. 0995/MOIC, dated 19 June 2008 | 31-12-9999 |
Prohibition on Investors regarding transferring ownership without authorization of the Shopping Center and Department Store Management Authority | Authorization / permit requirements | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Limitation on Entities and branches to be established by Foreign Investors | Form of establishment | 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 |
Limitation placed on duration of land lease for foreigners | Numerical restrictions (duration license) | Land inspection Authority | Law on Land No. 04/NA, dated 21 October 2003 | 31-12-9999 |
Minimum capital requirement for foreign investment enterprises | Minimum capital 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 |
Minimum capital requirement for Foreign Investors engaging in joint ventures | Minimum capital 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 |
Modification of Contents in Enterprise Registration | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
Notification Requirement of Debtors and Creditors regarding the transfer of Enterprise Names | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
Prohibition of sending Lao labor overseas in dangerous work conditions | Prohibition | Ministry of Labour and Social Welfare | Amended Labour Law No. 43/NA, dated 24 December 2013 | 31-12-9999 |
Notification Requirement of the establishment of branches by parent enterprises | Administrative Requirements | Ministry of Industry and Commerce | Guidelines for Establishment of Foreign Enterprise Branch (Legal Entity) in Lao PDR No. 1619/MOIC.ERM, dated 28 August 2013 | 31-12-9999 |
Period of time for presenting documents for registration | Administrative Requirements | Ministry of Finance | DECREE on Document Registration No. 52/PM, dated 13 March 1993 | 31-12-9999 |
Obligatory Performance Requirements for Foreign Investors | Restrictions to foreign employment (e.g labour market test) | 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 |