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Measures Applicable at this Level Level 0 Measures Also Applicable
Showing 121 - 140 of 346 items
NameTypeAgencyLawValidity
    
Requirement to seek permission to buy foreign currencyAuthorization / permit requirements Bank of the Lao PDRAdditional Instruction for Implementation of Some Articles of The Instruction No. 01/BOL, dated 05 Feb 200431-12-9999
Requirements governing Cancellation of NameAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Requirements governing the drafting of Partnership ContractAdministrative RequirementsEnterprise Management and Inspection AuthorityLaw on Enterprises No. 46/NA, dated 23 December 201331-12-9999
Rules for Establishing Enterprises and Approval Procedures for Foreign InvestmentAdministrative RequirementsMinistry of Planning and InvestmentDecree 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 200131-12-9999
Accounts Keeping for entities under the Value Added SystemOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Adherence to Accounting and Invoicing StandardsPerformance requirements (mandatory)Ministry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Application for Tax Identification NumberAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Availability and accessibility of documentsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Business Owner to notify Tax division of reason for temporary cessationAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Business Owner to return Certificate of Tax Identification Number in instances of permanent Business cessationOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Content of Financial Report to be submitted for the Issuance of Tax Payment License/CertificateAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Date of Payment of Value Added Tax for Domestic OperatorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documentation to be accompanied with Value Added Tax Refund Request in cases of errorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators under the Value Added Tax SystemOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businessesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Documents to be submitted by Businesses for Input Value Added Tax DeductionOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duration for Payment of Value Added Tax System for Non-resident in Lao PDROther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duty of Value Added Tax Payers to file and pay Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duty of Value Added Tax Payers to disclose banking and financial information to the tax authorityOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Duty of Value Added Tax Payers to implement decisions and other legislative instruments of the Tax AdministrationOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
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