Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documents to be submitted by Businesses for Input Value Added Tax Deduction | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documents to extend the duration of business operating license | 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 |
Domestic investors desirous of investing to report financials and operations | Administrative Requirements | Ministry of Planning and Investment | Law on Investment Promotion (Amended) No.14/NA, dated 17 November 2016 | 31-12-9999 |
Duration for Business Establishment or Project Operation | Numerical restrictions (duration license) | Land inspection Authority | Prime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 2009 | 31-12-9999 |
Duration for Payment of 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 |
Duty of Value Added Tax Payers to file and 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 |
Duty of Value Added Tax Payers to disclose banking and financial information to the tax authority | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Duty of Value Added Tax Payers to implement decisions and other legislative instruments of the Tax Administration | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Eligibility for Value Added Tax Refunds for Businesses which have been terminated | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Eligibility for Value Added Tax Refunds for exporting Business Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Eligibility for Value Added Tax Refunds for Merged Businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Environmental health | Administrative Requirements | Ministry of Health | Law on hygiene, diseasase prevention and health promotion (Amended) No. 08/NA, dated 21 December 2011 | 31-12-9999 |
Establishment of AML/CFT Programme by Reporting Entities | Administrative Requirements | Bank of the Lao PDR | Law on Anti-Money Laundering and Counter-Financing of Terrorism No. 50/NA, dated 21 July 2014 | 31-12-9999 |
Establishment of Branches or Representative Offices by a Foreign Owned Investment Enterprise | Form of establishment | 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 |
Fee and serivce cost to issue business operating license | Fee | Ministry of Public Works and Transport | Decision on Business Operating License under Public Works and Transportation Sector no. 17582/MPWT, dated 08 August 2018 | 04-09-9999 |
Fee and serivce cost to issue business operating license | Fee | Ministry of Public Works and Transport | Guideline on the Implementation of Business Operating License under Public Works and Transportation Sector no. 05949/MPWT, dated 21 March 2019 | 06-09-9999 |
Filing of Notification for Enterprise Registration | Administrative Requirements | Enterprise Management and Inspection Authority | Law on Enterprises No. 46/NA, dated 23 December 2013 | 31-12-9999 |
Filing of Value Added Tax Return | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Filing of Value Added Tax Return on Imported Gods | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |