Requirement for threshold to be met to recognise digital certificate | Other measures | Ministry of Science and Technology | Decree and Law on Electronic Transaction No. 20/NA, dated 7 December 2012 | 31-12-9999 |
Requirements for Input Deductible Value Added Tax | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Lease or Purchase of Booths in accordance with Decision On Wholes and Retail Trade Businesses, No. 1005/IC.ITD | 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 |
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 |
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 |
Obligation to issue Invoices if under the Value Added Tax System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Obligation to pay Value Added Tax | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 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 |
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 |
Operating a Goods Import Business for wholesalers to retailers | 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 |
Payment of Excise Tax by Businesses in more than one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Requirement to use secure digital signature according to rules | Other measures | Ministry of Science and Technology | Decree and Law on Electronic Transaction No. 20/NA, dated 7 December 2012 | 31-12-9999 |
Payment of Income Tax by individuals working in Businesses in more than one location | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Payment of Other Taxes | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Payment of Outstanding Taxes upon a change, cessation, sale or transfer of a business by a Business Owner | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |