Requirement for representative offices of foregn busininess to be registered, with prohibition on conducting business in Lao PDR | Form of establishment | Ministry of Planning and Investment | Law on Investment Promotion No. 02/NA, dated 8 July 2009 | 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 |
Requirement for science and technology projects to be registered | Authorization / permit requirements | Ministry of Science and Technology | Law on Science and Technology No. 30/NA, dated 19 July 2013 | 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 |
Requirement for short term lease to be maximum of 5 years | 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 |
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 |
Requirement for suppliers to comply with law | Performance requirements (mandatory) | Ministry of Industry and Commerce | Consumer Protection Law No. 02/NA, dated 30 June 2010 | 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 |
Requirement for suppliers to refrain from harmful conduct | Prohibition | Ministry of Industry and Commerce | Consumer Protection Law No. 02/NA, dated 30 June 2010 | 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 |
Requirement for terms of concession investment not to exceed 99 years | Numerical restrictions (duration license) | Ministry of Planning and Investment | Law on Investment Promotion No. 02/NA, dated 8 July 2009 | 31-12-9999 |
Requirement for threshold to be met to recognise digital certificate | Other measures | Ministry of Science and Technology | Decree and Law on Electronic Transaction No. 20/NA, dated 7 December 2012 | 31-12-9999 |
Requirement for trademark assignees to register it in Lao PDR | Administrative Requirements | Science Technology and Environment Agency | Decree on Trademarks No. 06/PM, dated 18 January 1995 | 31-12-9999 |
Requirement for use of each category of land to be conducted according to sectoral law | Performance requirements (mandatory) | Land inspection Authority | Prime Ministerial Decree on the Implementation of the Land Law No. 88/PM, dated 3 June 2008 | 31-12-9999 |
Requirement for use of foreign labor to be subject to numerical restrictions | Restrictions to foreign employment (e.g labour market test) | Ministry of Labour and Social Welfare | Amended Labour Law No. 43/NA, dated 24 December 2013 | 31-12-9999 |