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 |
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 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 |
Use of Laos Sales Persons and Workers by Wholesale and Retail Business Operators, Service Providers in Shopping Centers and Department Stores | Performance requirements (mandatory) | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Use of Kip for payments associated with domestic goods and services | Administrative Requirements | Bank of the Lao PDR | Instruction on Implementation of Decree Law on Management of Foreign Currency and Precious Metals No. 1/PC dated 17 March 2008 No. 01/BOL, dated 2 April 2010 | 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 |
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 |
Types and fee schedules for document registration | Administrative Requirements | Ministry of Finance | DECREE on Document Registration No. 52/PM, dated 13 March 1993 | 31-12-9999 |
Type, form, sort and contents of the invoice | Administrative Requirements | Ministry of Finance | Decree on invoice No. 12/PM, dated 23 January 2015 | 31-12-9999 |
Type 2 of Representative office shall stop its operation after the MOU or agreemnt between parent company and the government is terminated | Administrative Requirements | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 16-09-9999 |
Type 2 of Representative office is valid for 1 year | Numerical restrictions (duration license) | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 16-09-9999 |
The Use of the Tax Identification Number of Taxpayers | Authorization / permit requirements | Ministry of Finance | Decree on the Tax Identification Number No. 354/PM, dated 05 October 2007 | 31-12-9999 |
the official launch of Representative Office must be widely announced to the public through newspaper or any other appropriate media channels | Administrative Requirements | Ministry of Planning and Investment | Decision on Establishment and Management of Representative Office for Foreign Legal Entities in Lao PDR no. 1815/MPI, dated 30 July 2018 | 18-09-9999 |
The fines shall be collected to National Treasury, managed by the financial sector, in according to the law and related regulations. | Fee | Ministry of Health | Decree on Fines and Other Measures for the Violation of the Laws and Regulations on Tobacco Control no. 52/GO, dated 21 February 2019 | 10-10-9999 |
Taxpayers to submit annual financial report | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 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 |
Supporting document to apply for business operating license related to industry and commerce business | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Industry and Commerce | Instruction on Business Operating License for Business Authorities under Industry and Commerce no. 0045/MOIC.ERM, dated 18 January 2019 | 23-09-9999 |
Submission of Sales booths and service premises sales or lease agreements to the Sales booths and service premises sales or lease agreements | Administrative Requirements | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Social Obligations of Investors | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Shareholding requirement for Foreign Investors desirous of investing in the Establishment of Shopping Centers and Department Stores by Foreign Investors worth between 80 billion to 160 Billion Kip | Form of establishment | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |