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Legal Document
Title: Law on Consumption tax No. 68/NA, dated 19 June 2019
Type: Law
Responsible Agency: Ministry of Finance
Issuing Date: 2019-12-04
Click here to see the measures contained in this document


This law aims to define the principles, procedures, and measures of Excise tax. The Law has a purpose to control and collect income taxes as efficiently and effectively. The income will create more benefits to society by improving health care and environmental care, and contribute to developing and strengthening socio-economics, and linked all around the nation and internationals.

The Consumption Tax is the tax on the consumption of certain types of import or locally produced goods or services of individuals, legal entities or organizations in the country in accordance with the rates set in this Law. The Excise taxpayers are individuals who import goods, manufacturers, service providers and consumers of non-resident services.

Goods and services subject to consumption tax such as petroleum, motorcycles and automobiles, automotive parts, liquor, and alcoholic beverages, linear and packing cigarettes, cigars, e-cigarettes and perfumes, cosmetics, beauty and beauty products. In addition, services that are subject to excise tax such as entertainment, Dance Theater, pubs, Karaoke, bowling theater, beauty salon, telephone service, wireless television, digital television, the Internet and golf.

Goods and services that are exempt from excise taxes such as alcohol for medical purposes, cars, and stationery imported by embassies, consulates, and international organizations in Lao PDR in accordance with regulations. Furthermore, rockets, fireworks which imported by the government for celebrating official festivals. Mechanized for agricultural production such as bulldozers, trucks, tractor-tailor, motorbikes, excavators and road rollers that are used directly to the productions and fixed assets and import vehicles to operate the project under contract.





Download Lao:Law on Consumption tax No. 68/NA, dated 19 June 2019