Payment of Profit Tax from Rent | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Payment of Profit Tax resulting from shareholding profit | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Payment of Taxes of Tax Payers not residing in the Lao PDR | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Payment of Value Added 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 |
Payment of Value Added Tax for persons who but services from non residents | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Payment of Value Added Tax in foreign currency for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Payment of Value Added Tax in Kip for receipt of services from non resident businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Payment Periods for Profit Tax | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Conditions for Overseas Investment by Domestic Investors | Other measures | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Period of Document retention | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Period of time within which a Value Added Tax Refund shall be requested by Business Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Period of time within which a Value Added Tax Refund shall be requested by Merged, Separated, Terminated or Bankrupted Businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Periodic Declaration of taxes by Tax Payers | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Persons entitled to levying 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 |
Place of Payment of Value Added Tax for Imported Goods | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Preparation of annual financial report in accordance with Article 5 of the Ministerial Instruction
On Tax Revenue Collection Management No: 3281/MoF | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Obligatory Performance Requirements for Foreign Investors | Performance requirements (mandatory) | 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 |
Obligatory Performance Requirements for Foreign Investors | Performance requirements (mandatory) | 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 the Fixing of Market Shares and Sharing/Dividing Markets | Performance requirements (mandatory) | Business competition commission | Law on Business Competition No. 60/NA, dated 14 July 2015 | 31-12-9999 |
Reporting obligations for Foreign Investors | Performance requirements (mandatory) | 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 |