Rates of Value Added Tax to be levied | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Registration in the Value Added Tax System | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Accounts Keeping for entities under the Value Added System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Adherence to Accounting and Invoicing Standards | Performance requirements (mandatory) | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Availability and accessibility of documents | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Date of Payment of Value Added Tax for Domestic Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request in cases of errors | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators under the Value Added Tax System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
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 |
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 |
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 |
Requirements for Input Deductible 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 |