LAO PDR – SCHEDULE OF SPECIFIC COMMITMENTS
For the 9th Package of Commitments under ASEAN Framework Agreement on Services
Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation onMarket Access |
Limitation onNational Treatment |
AdditionalCommitments |
1.BUSINESS SERVICESA. Professional Services |
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Legal services, excluding:
certification services of the laws of Lao PDR (part of CPC 861) |
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3. None Unbound |
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(b) Accounting, auditing and bookkeeping services (CPC 862) |
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1. None
2. None
3. The majority of directors must be certified accountants who are Lao nationals. |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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3. Complete a training program and aptitude test on related regulation of Lao PDR, code of ethics and national financial reporting standards co-organised by the Ministry of Finance and the Lao Institute of Certified Public Accountants (LICPA).
After 2 February 2020: None except a joint venture with a Lao PDR national accountant who is a full member of the Lao Institute of Certified Public Accountants (LICPA) is required. |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
(c) Taxation consulting services (CPC 863) |
(1) None (2) None (3) None |
(1) None (2) None (3) None |
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(d) Architectural services (CPC 8671) |
(1) None (2) None (3) None |
(1) None (2) None (3) None |
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(e) Engineering services (CPC 8672) |
(1) None (2) None (3) None |
(1) None (2) None (3) None |
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(f) Integrated engineering services -(CPC 8673) |
(1) None (2) None (3) Joint venture with Lao services suppliers is required and foreign equity participation limited to 2/3. After 2 February 2018: None. |
(1) None (2) None (3) None |
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(g) Urban planning and landscape - (CPC 8674) |
(1) None (2) None (3) None |
(1) None (2) None (3) None |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
B. Computer and Related services Consultancy services related to the installation of computer hardware (CPC 841) Software implementation service (CPC 842) Data base services (CPC 844) Data processing services, excluded sensitive data and for non- commercial purpose (CPC 843) Other: Maintenance and repair services of computer (Part of CPC 84500) |
(1) None
(2) None
(3) None |
(1) None
(2) None
(3) None |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
C.Research and Development Services
(CPC 851)
(CPC 852)
(CPC 853) |
(1) None
(2) None
(3) None |
(1) None
(2) None
(3) None |
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E.Rental/Leasing Services withoutOperators
(CPC 83103)
(CPC 83107)
(CPC 83106-83109) |
(1) None
(2) None
(3) None |
(1) None
(2) None
(3) None |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
F. Other Business Services a. Advertising Services (CPC 871) |
(1) None
(2) None
(3) None1 |
(1) None
(2) None
(3) None |
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(CPC 86501)
(CPC 86503) |
(1) None
(2) None
(3) None2
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(1) None
(2) None
(3) None |
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e. Technical testing and analysis (CPC 8676) |
(1) None
(2) None
(3) Joint Venture only, with foreign equity limited to 51%. After 2 February 2018, foreign equity participation limited to 70% |
(1) None
(2) None
(3) None |
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1Approval shall be also in accordance with sectoral laws and regulations and Contents shall be approved by the Ministry of Information and Culture of Lao PDR.
2Approval shall be also in accordance with sectoral laws and regulations.
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
(CPC 86751)
(CPC 86752) |
(1) None
(2) None
(3) As indicated in the horizontal section3 |
(1) None
(2) None
(3) Unbound |
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n. Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) (CPC 633+8861-8866) |
(1) Unbound, due to lack of technical feasibility 2) None
(3) None, shall be joined with local partner |
(1) Unbound, due to lack of technical feasibility (2) None
(3) None |
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o. Building-cleaning services (CPC 874) |
(1) None
(2) None
(3 None |
(1) None
(2) None
(3) Unbound |
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3 Approval shall be also in accordance with sectoral laws and regulations
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
p. Photographic services (CPC 875) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3) None |
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q. Packaging services (CPC 876) |
(1) None
(2) None
(3) Joint venture with Lao services suppliers is required. |
(1) None
(2) None
(3) Unbound |
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r. Printing and Publishing (CPC 88442) |
(1) None
(2) None
(3 )Joint venture, with minimum 49% foreign equity share |
(1) None
(2) None
(3) Unbound, except as indicated in the horizontal commitment |
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o. Specialty design services (CPC 87907) |
(1) None
(2) None
(3)Until 2 February 2018, foreign equity participation is limited to 49%. Thereafter: foreign equity participation limited to 51%. |
(1) None
(2) None
(3 )None |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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2. COMMUNICATIONS SERVICES |
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A. Postal services (CPC 7511) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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B. Courier Services Multi-modal courier services (CPC 75121) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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C. Telecommunication Services The following services can be supplied only on a facilities basis, for public use, with regard to local and national long-distance services. (a) Voice telephone service (CPC 7521) (b) Packet-switched data transmission services (CPC7523**) (Electronic message and information services (CPC 75232)) (c) Circuit-switched data transmission services (CPC7523**) (Data and message transmission services(CPC 7523) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
(d) Telexservices (CPC 7523**) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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(e) Telegraph services (CPC 7522) (f) Facsimile services (CPC 7529) (g) Private leased circuit services (CPC 7522**+7523**) Other: Paging services(CPC 75291) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
(CPC 7523**)
(CPC 7523**)
(CPC 843**) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
Telecommunication consulting |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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Audiovisual Services
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(1) None
(2)None
(3)Joint venture, with minimum 49% foreign equity share |
(1) None
(2)None
(3)Unbound, except as indicate in the horizontal commitment |
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Radio and Television Services (CPC 9613)
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(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )Unbound, except as indicate in the horizontal commitment |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES |
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Construction Work for Buildings (CPC 512) Construction Work for Civil Engineering (CPC 513) Assembly and Erection of Prefabricated Constructions (CPC 514) Installation Work (CPC 516) Building Completion and Finishing Work (CPC 517) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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Pre-erection Work at Construction site (CPC 511) Special Trade Construction (CPC515) Rental services related to equipment for construction or demolition of buildings works with operator (CPC 518) |
None |
None |
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Sector or Subsector |
Limitation on Market Access |
National Treatment |
Additional Commitments |
4. DISTRIBUTION SERVICES |
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A. Commission agents’ services
D. Franchising included only for textiles, clothing and footwear (Part of CPC 8929) |
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1.None
2.None
3.Foreigners need to use a local agent for distribution. |
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B. Wholesale trade services - Wholesale trade services on a fee or contract basis of textiles, clothing and footwear (Part of CPC 622) |
test4. |
1.None
2.None
3.Unbound |
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4The main criteria include the number of existing service suppliers in a particular geographical area, the stability of market and geographical scale.
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
5. EDUCATION SERVICES |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
training (Part of CPC 929) |
(1)None
(2)None
(3)None. Subject to economic need tests5. |
(1)None
(2)None
(3)None. May be subject to economic need test. |
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5The main criteria include the number of existing service suppliers in a particular geographical area, the stability of market and geographical scale.
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
6. ENVIRONMENT SERVICES The scope of commitments extended to services in Vientiane Capital only. Publicly funded services are excluded. |
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Sewage Services (CPC 9401) Refuse Disposal Services (CPC 9402) Sanitation and Similar Services (CPC 9403) Cleaning of exhaust gases (Part of CPC 9404) Noise abatement services (Part of CPC 9405) Nature and Landscape Protection Services (CPC 9406) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
8. HEALTH RELATED AND SOCIAL SERVICES |
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Medical and Dental services (CPC 9312)
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(1)None (2)None (3)None, except clinics6, with foreign equity participation limited to 49% foreign equity share |
(1) None
(2) None
(3 )None |
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Private hospital services (Hospital with more than 100 beds and modern facilities only) (Part of CPC 93110) |
(1) None
(2) None
(3 )None |
(1) None
(2) None
(3 )None |
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6Medical service consisting in the prevention, diagnosis and treatment by doctors of medicine of physical and/or mental diseases of a general nature, such as consultations, injections (limited and/or periodical), physical check-ups, etc, and small private hospital with less than 100 patient bed.
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
9. TOURISM AND TRAVEL RELATED SERVICES |
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Hotel lodging services, with 3 stars or more (Part of CPC 641)
Meal serving services with full restaurant service (CPC 64210)
Beverage serving services without entertainment (CPC 64310) |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
B. Travel agencies and tour operators services (CPC 7471) Travel agencies services, in-bound services only (Part of CPC 74710) |
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Other: Tourism consulting services |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
11. TRANSPORT SERVICES |
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A. Maritime Transport Services Passenger transportation (CPC 7211) Freight transportation (CPC 7212) Rental of vessels with crew (CPC 7213) Pushing and towing services (CPC 7214) Maintenance and repair of vessels (CPC 8868) Vessels salvage and re-floating services (not applicable in harbor) (CPC 7454) B. Internal Waterway Transport Services Passenger transportation (CPC 7221) Freight transportation (CPC 7222) Rental of vessels with crew Maintenance and repair of vessels (CPC 8868** ) |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
E. Rail Transport Services Passenger transportation (CPC 7111) Freight transportation (CPC 7112) Pushing and towing services (CPC 7113) Maintenance and repair of rail transport equipment (CPC 8868**) Supporting services for rail transport services (CPC 743) |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
F. Road Transport Services Freight transportation (CPC 7123) |
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Rental of commercial vehicles with operator ( CPC 7124 )
Supporting services for road transport services ( CPC 744) |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
Maintenance and repair of road transport equipment (CPC 6112+8867) |
(4) Unbound, except as indicated in the Horizontal Section |
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H. Services auxiliary to all modes of transport7 Storage and warehousing services (CPC 742) |
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7The AFAS Logistics Priorities include:
delivery.]
maintaining control of these items throughout the supply of this service’. This is distinct from Postal services.]
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
Freight agency services (CPC 748) |
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Maritime cargo handling (CPC 741) Other auxiliary services (CPC 749 |
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Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
OTHER SERVICES NOT INCLUDED ELSEWHERE |
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Skill training services(CPC 97090) |
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ASEAN FRAMEWORK AGREEMENT ON SERVICES
For the 9th Package of Commitments under ASEAN Framework Agreement on Services
Modes of Supply: | (1) Cross-border supply | (2) Consumption abroad | (3) Commercial presence |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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I. HORIZONTAL COMMITMENTS | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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LAO PDR - LIST OF MFN EXEMPTIONS
For the 9th Package of Commitments under ASEAN Framework Agreement on Services
Sector or sub sector |
Description of measure indicating its inconsistency with Article II |
Countries to which the measure applies |
Intended duration |
Conditions creating the need for the exemption |
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Computer Reservation Systems |
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Auditing Services |
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Countries in which related services can be supplied by Lao nationals. |
Indefinite | Reciprocal basis | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Publishing Newspaper |
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Indefinite | Reciprocal basis |
LAO PDR - LIST OF MFN EXEMPTIONS
For the 9th Package of Commitments under ASEAN Framework Agreement on Services
Sector or sub sector |
Description of measure indicating its inconsistency with Article II |
Countries to which the measure applies |
Intended duration |
Conditions creating the need for the exemption |
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Legal services | All countries | Indefinite |
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All countries | Indefinite |
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Agreement Establishing the ASEAN–Australia–New Zealand Free Trade Area
LAO PDR’S SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
HORIZONTAL SECTION ALL SECTORS INCLUDED IN THIS SCHEDULE |
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Limitations on market access |
Limitations on national treatment |
Additional commitments |
Land ownership |
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3) Non-Lao natural and juridical persons are not allowed to own land but may own premises and lease land up to 75 years. |
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Subsidies and investment incentives |
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1), 2), 3) Unbound with respect to subsidies, investment incentives and other state support measures, eligibility for which may be limited to particular regions, categories of persons, or enterprises. |
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Commercial presence |
3) Unless otherwise specified in each specific sector or sub-sector of this Schedule, foreign enterprises are allow to establish commercial presence in the Lao PDR in the form of business co-operation by contract, joint venture enterprises, 100% foreign-invested enterprises.
A foreign juristic entity incorporated under the law of other countries may establish Representative Offices in the Lao PDR to collect information, |
3) Foreign investors shall have an obligation to provide training, upgrade professional skills and transfer of technology, as well as to promote Lao nationals to higher skilled and specialized positions, including managerial.
3) Tax measures, generally pertaining to small and medium enterprises may result in a difference of treatment in favour of Lao services and service suppliers. |
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
HORIZONTAL SECTION ALL SECTORS INCLUDED IN THIS SCHEDULE |
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Limitations on market access |
Limitations on national treatment |
Additional commitments |
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study the feasibility of investment and coordinate for the purpose of applying for investment
3) Unbound for measures related to publicly funded services including with respect to national treatment. |
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
SECTOR-SPECIFIC COMMITMENTS |
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BUSINESS SERVICES
Professional Services |
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Accounting, Auditing and Bookkeeping Services (CPC 862) |
Nevertheless, on a temporary basis, the Professional Accountants Body can authorize foreigners to practice as Certified Public Accountants or Accounting Consultants if they belong to countries, which are members of the International Accounting Standards Committee. |
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Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
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To apply for a license in the Lao PDR, foreign professional accountants shall acquire certification based on the following conditions:
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
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by staff of Lao nationality.
In addition foreigners shall implement rights and obligations similarly to members of the Professional Accountant's Body, but they may not become members of such body.
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Landscape architectural services (CPC 86742) |
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Integrated engineering and project management services (CPC 86732) |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
Integrated engineering services for the construction of manufacturing turnkey projects (CPC 86733) |
3. Must joint with Lao domestic investors. The Lao investor must have at least 30% of the total investment shares. |
3. None |
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Computer and Related Services |
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Consultancy services related to the installation of computer hardware (CPC 841) |
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Software implementation services (CPC 842) |
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Data base services (CPC 844)
Other maintenance and repaired services of computer (CPC 845)
Other (CPC 846+847) |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
COMMUNICATION SERVICES
Telecommunication Services |
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(a) Voice telephone service (CPC 7521)
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(d) Telex services (CPC 7523**)
(CPC 7523**)
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
Public pay phone services (CPC 75211)
Electronic message and information services (CPC 75232) |
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Paging services (CPC 75291) |
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Data and message transmission services (CPC 7523) |
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CONSTRUCTION SERVICES |
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Construction work for buildings (CPC 512)
Construction work for civil engineering (CPC 513) |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
Assembly and erection of prefabricated construction (CPC 514) Installation work(CPC 516) Building completion and finishing work (CPC 517)
Rental services related to equipment for construction or demolition of buildings works with operator (CPC 518) |
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OTHER Pre-erection work at construction site (CPC 511) Special trade construction (CPC 515) |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
EDUCATIONAL SERVICES PRIVATE EDUCATIONAL SERVICES |
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(a) secondary education Services** - Technical and Vocational training (Part of CPC 922) |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
ENVIRONMENT SERVICES |
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Sewage Services (CPC 9401)
Refuse Disposal Services (CPC 9402)
Sanitation and Similar Services (CPC 9403)
Nature and Landscape Protection Services (CPC 9406) |
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(Urban area only)
Cleaning of exhaust gases (CPC 9404)
Noise abatement services (CPC 9405) |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
FINANCIAL SERVICES |
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a. Acceptance of deposits and other repayable funds from the public (CPC 81115 -81119). |
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b. Lending of all types, incl. consumer credit, mortgage credit, factoring and financing of commercial transaction (CPC 8113). |
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e. Guarantees and commitments (CPC 81199**). |
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c. Financial leasing (CPC 8112). |
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d. All payment and money transmission services, incl. |
1. None |
1. None |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
credit, charge and debit cards, travellers cheques, and bankers drafts (CPC 81339**). |
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TOURISM |
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Hotel and other Lodging Services (CPC 64110)
Beverage Serving Services Without Entertainment (CPC 64310) |
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LAO PDR – SCHEDULE OF SPECIFIC SERVICES COMMITMENTS
Modes of supply: 1) Cross-border supply 2) Consumption abroad 3) Commercial presence
Sector or Sub sector |
Limitations on market access |
Limitations on national treatment |
Additional commitments |
Travel agencies and tour operators services (Part of CPC 7471) |
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Meal Serving Services with Full restaurant Services (CPC 64210) |
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ASEAN-CHINA AGREEMENT ON TRADE IN SERVICES ANNEX 2/SC3
LAO PDR
Schedule of Specific Commitments
Modes of Supply: (1) Cross-border supply |
(2) Consumption aboard |
(3) Commercial presence |
4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
I. HORIZONTAL COMMITMENTS |
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ALL SECTORS INCLUDED IN THIS SCHEDULE |
by the Bank of the Lao PDR.
Bringing out of the Lao PDR the foreign currency more than 2,000 US$ shall be approved by the Bank of the Lao PDR.
The commercial presence of foreign service supplier shall be subject to approval of the concerned competent authority and of licensing by the Foreign Investment |
Foreign enterprises subject to the Law on Promotion and Management of Foreign Investment in the Lao PDR shall pay an annual profit tax, calculated in accordance with the |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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Management committee of the Lao PDR.
The joint venture is established and registered under the laws and regulations of the Lao PDR. It is jointly owned and operated by one or more legal foreign investors/service suppliers and by one or more legal domestic Lao investors.
The activities and relationship of its parties shall be governed by the contract between its parties and the Joint Venture’s Articles of Association, in accordance with the laws and regulations of the Lao PDR.
Foreign investors/service suppliers in a joint venture must contribute a minimum portion 30% of the total equity investment in that venture. The wholly foreign-owned enterprise is a foreign investment/service supplier registered under the laws and regulations of the Lao PDR. By one or more legal foreign investors without the participation of legal domestic Lao investors. The enterprise established in the Lao PDR may be either a new company or a branch or representative office |
provisions of the applicable laws and regulations of the Lao PDR.
Other Lao taxes, duties and fees shall also be payable in accordance with the applicable laws and regulations of the Lao PDR |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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of a foreign company. The incorporation and registration of a foreign investment shall be in conformity with the Enterprise/Business Law of the Lao PDR. The terms of operations of an enterprise with foreign owned capital and of a business cooperation contract shall be specified in the investment license of each project in accordance with the laws and regulations of the Lao PDR.
The branch or representative office of a foreign company shall have articles of Association which shall be consistent with the laws and regulations and the Business Law of the Lao PDR and subject to the approval of the Foreign Investment Management Committee of the Lao PDR. (4) Foreigners who work in Lao PDR shall be subject to the law on Promotion and Management of Foreign Investment in the Lao PDR and the regulations on immigration.
However, foreign enterprises have the right to employ skilled and expert foreign personnel when necessary and with the approval of the competent authority of the Government of the Lao PDR. |
(4) Foreign service suppliers and their foreign personnel working within the Lao PDR shall pay to the Lao Government personal income tax, which subject to a uniformed progressive income tax rates as indicated in the amended Tax Law No. 05/NA year 2012. |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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Facilitation for the entry into, travel within, stay within, and exit from the Lao territory of foreign investors/service suppliers, their foreign personnel, and the immediate family members of those investors, service suppliers and those personnel will be granted by the Government of the Lao PDR. All such persons are subject to and must obey the above mentioned laws and related regulations while they are on the Lao territory. Foreign investors/service supplies have an obligation to upgrade the skills of their Lao employees, through such techniques as training in the Lao PDR or abroad |
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II. SECTOR-SPECIFIC COMMITMENTS |
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1. BUSINESS SERVICES |
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A. Professional Services
(b) Architectural Services (CPC 8671) |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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b) Not applied for public funded and foreign granted project
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
(e) Urban Planning and landscape Architectural services
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b) Not applied for public funded and foreign granted project
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(f) Computer and related services
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Excluded sensitive data and for non-commercial purpose (CPC 843)
Maintenance and repair services of Computer (Part of CPC 84500) |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
(h) Research and development services
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES |
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(CPC 512)
(CPC 513)
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
5. PRIVATE EDUCATIONAL SERVICES The education curriculum and contents must be approved by the Ministry of Education of Lao PDR |
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- Short term foreign language training only (part of CPC 929) |
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6. ENVIRONMENTAL SERVICES3 Services considered as public utilities at a national or local level may be subject to public monopolies or to exclusive rights granted to private operators |
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2The commitments cover only technical, natural sciences and technology, business administration and business studies, economics, accounting, international law and language training fields
3Environmental services exclude the provision of water for human use, including water collection, purification and distribution through mains
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
7. FINANCIAL SERVICES |
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A. Insurance (life and non-life insurance services) including reinsurance and retrocession, (Excluding pension fund, broking and agency service) |
and residing, on risks or goods/assets located and registered in Lao PDR shall be established only with authorized insurance companies in Lao PDR in accordance with Insurance Law of Lao PDR No.11/90.NA, dated 29 November 1990
The authorized insurance companies in Lao PDR must have a legal entity operating in insurance business under a company forms: state enterprise, joint-venture company or private company (public company or limited company) and branches of foreign insurance companies in accordance with Insurance Law of Lao PDR No. 11/90.NA, dated 29 November 1990 and Decree of the Prime Minister No. 01/PM, dated 23 January 1992 regarding implementation of Insurance Law of Lao PDR. State enterprise, joint-venture company or private company (public company or limited company) and |
Market Access
Market Access |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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branches of foreign insurance companies are required to acquire business and investment licenses from relevant authorities of Lao PDR(Ministry of Finance, Committee of Planning and Investment, Bank of Lao PDR) in accordance with relevant applicable law and regulations of Lao PDR.
During the operation, the authorized insurance companies must comply with the relevant laws and regulations of Lao PDR.
The authorized insurance companies must have a minimum registered capital and a guarantee in accordance with Decree of the Prime Minister No. 01/PM, dated 23 January 1992 regarding implementation of Insurance Law of Lao PDR. The guarantee must be deposited with the banks resided in Lao PDR in accordance with Decree of the Prime Minister No. 01/PM, dated 23 January 1992 regarding implementation of Insurance Law of Lao PDR.
Other than provided above, other requirements shall be applied in accordance with relevant laws and regulation of the Lao PDR. |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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(4) Unbound, except Specified in the Limitation on Market Access. Foreign service suppliers and their foreign personnel working within the Lao PDR shall pay to the Lao Government the personal income tax, calculated in accordance with the provisions of the applicable Laws and regulations of the Lao PDR. |
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B. Banking and other financial services
c. Financial leasing (CPC 8112) |
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d. All payment and money transmission services (CPC 81339**) |
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f. trading for own account or for account of customers, whether on an exchange, in an over-the- counter market or otherwise, the |
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Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
following:
(CPC 81339**)
such as swaps, forward rate agreements, etc. (CPC 81339**)
financial assets. Incl. bullion (CPC 81339**) |
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LAO PDR – SCHEDULE OF SPECIFIC COMMITMENTS
For the 1st Package of Commitments under ASEAN – India Agreement on Trade in Services
Modes of Supply: | 1) Cross-border supply | 2) Consumption aboard | 3) Commercial presence | 4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
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ALL SECTORS INCLUDED IN THIS SCHEDULE |
(3).Commercial presence of foreign service suppliers can be in the following form: - A joint venture with one or more domestic Lao investors, - A wholly foreign-owned enterprise1 - A branch or representative office The commercial presence of foreign service supplier shall be subject to approval of the concerned competent authority and of licensing by the Foreign Investment Management committee of the Lao PDR. The joint venture is established and registered under the laws and regulations of the Lao PDR. It is jointly owned and operated by one or more legal foreign investors/service suppliers and by one or more legal domestic Lao investors. The activities and relationship of its parties shall be governed by the contract between its parties and the Joint Venture’s Articles of Association, in accordance with the laws and regulations of the Lao PDR. Foreign investors/service suppliers in a joint venture must contribute a minimum portion 30% of the total equity investment in that venture. The wholly foreign-owned enterprise is a foreign investment/service supplier registered under the laws and regulations of the Lao PDR. By one or more legal foreign investors without the participation of legal domestic Lao investors. The enterprise established in the Lao PDR may be either a new company or a branch or representative office of a foreign company. The incorporation and registration of a foreign investment shall be in conformity with the Enterprise/Business Law of the Lao PDR. The terms of operations of an enterprise with foreign owned capital and of a business cooperation contract shall be specified in the investment license of each project in accordance with the laws and regulations of the Lao PDR. The branch or representative office of a foreign company shall have articles of Association which shall be consistent with the laws and regulations and the Business Law of the Lao PDR and subject to the approval of the Foreign Investment Management Committee of the Lao PDR. (4). Foreigners who work in Lao PDR shall be subject to the law on Promotion and Management of Foreign Investment in the Lao PDR and the regulations on immigration. However, foreign enterprises have the right to employ skilled and expert foreign personnel when necessary and with the approval of the competent authority of the Government of the Lao PDR. Facilitation for the entry into, travel within, stay within, and exit from the Lao territory of foreign investors/service suppliers, their foreign personnel, and the immediate family members of those investors, service suppliers and those personnel will be granted by the Government of the Lao PDR. All such persons are subject to and must obey the above mentioned laws and related regulations while they are on the Lao territory. Foreign investors/service supplies have an obligation to upgrade the skills of their Lao employees, through such techniques as training in the Lao PDR or abroad. |
1. Foreign service suppliers in the Lao PDR may lease land within the Lao PDR and transfer their leasehold interest; and they may own improvements on land and other moveable property and transfer those ownership interest. Foreign enterprises subject to the Law on Promotionand Management of Foreign Investment in the Lao PDRshall pay an annual profit tax, calculated in accordance with the provisions of the applicable laws and regulations of the Lao PDR. Other Lao taxes, duties and fees shall also be payable in accordance with the applicable laws and regulations of the Lao PDR. 4. Foreign service suppliers and their foreign personnel working within the Lao PDR shall pay to the Lao Government personal income tax, at a flat rate of ten percent (10%) of their income earned in the Lao PDR.
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LAO PDR – SCHEDULE OF SPECIFIC COMMITMENTS
For the 1st Package of Commitments under ASEAN – India Agreement on Trade in Services
Modes of Supply: | 1) Cross-border supply | 2) Consumption aboard | 3) Commercial presence | 4) Presence of natural persons |
Sector or Subsector |
Limitation on Market Access |
Limitation on National Treatment |
Additional Commitments |
II. SPECIFIC COMMITMENTS |
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1. BUSINESS SERVICES |
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A. Professional services |
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Accounting, auditing and bookkeeping services (CPC 862) |
(1) Unbound (2) None (3) Foreign service suppliers may acquire a license to practice as Certified Public Accountants or Accounting Consultants in Lao PDR provided that an agreement or contract is signed with their countries on such issue Nevertheless, on a temporary basis, the Professional Accountants Body can authorise foreigners to practice as Certified Public Accountants or Accounting Consultants if they belong to countries, which are members of the International Accounting Standards Committee. To apply for licence in Lao PDR foreign professional accountants shall acquire certification based on the following conditions: a) Equivalence of diploma as provided for Lao professional accountants. Such certificates shall be issued with the approval of the equivalence Qualification Commission. (b) Employment of assistants of Lao nationality in percentage not less than the one provided by the professional sector. (c) Commitment to provide necessary and continuous training to employees of Lao nationality. (d) Morality conditions required by the professional accountant’s body board. (e) Certification of financial statements by staff of Lao nationality. In addition foreign service suppliers shall implement rights and obligations similarly to members of the professional accountant’s body, but they may not become members of such body.
suppliers may audit only private enterprises All accounting and bookkeeping must be done by Lao national certified accountant. (4) Unbound |
(4) Unbound | |
(b) Engineering Services (CPC 8672) (c) Integrated engineering services -Integrated engineeringservices forTransportation infrastructure turnkey Projects CPC 86731) -Integration engineering and project management services (CPC 86732) |
(1) None (2) None (3) a) As specified in the horizontal section b) not applied for public funded and foreign granted projects. (4) Unbound except as indicated in the horizontal section |
(1) None (2) None (3) Unbound
(4) Unbound except as indicated in the horizontal section |
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- Integrated engineering services for the construction services of manufacturing turnkey projects(CPC 86733) |
(1) None (2) None (3) Joint venture with Lao services suppliers is required and foreign equity participation is limited to 2/3 (4) Unbound except as indicated in the horizontal section |
(1) None (2) None (3) As indicated in the horizontal section (4) As indicated in the horizontal section |
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B. Computer and Related Services Consultancy services related to the installation of computer hardware (CPC 841) Software implementation services (CPC 842) Data base services (CPC 844) |
(1) None (2) None (3)As per specified in the horizontal commitments (4) This has to be inconsistence with the Labour Law and Law on the Promotion and Management or Foreign Investment |
(1) None (2) None (3)Same as mentioned in Market Access (4) Same as mentioned in Market Access and in Law on Taxation |
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Data processing services, included sensitive data and for non- commercial purpose(CPC 843) Maintenance and repair services ofcomputer(Part of CPC 84500) |
(1) None (2) None (3) Joint venture with Lao services suppliers is required and foreign equity participation is limited to 2/3 (4) Unbound except as indicated in the horizontal section |
(1) None (2) None (3) Joint venture with Lao services suppliers is required and foreign equity participation is limited to 2/3 (4) Unbound except as indicated in the horizontal section |
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2. COMMUNICATION SERVICES | |||
C. Telecommunication Services The following services can be supplied only on a facilities basis, for public use, with regard to local and national long-distance services (a) Voice telecom services(CPC 7521) (e) Telegraph services(CPC 7522) (f) Facsimile services (CPC 7529) |
(1) None (2) None (3)As per specified in the horizontal commitments (4) This has to be inconsistence with the Labour Law and Law on the Promotion and Management or Foreign Investment |
(1) None (2) None (3)Same as mentioned in Market Access (4) Same as mentioned in Market Access and in Law on Taxation |
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(d) Telex services(CPC 75233**) (h) Electronic-mail(CPC 75233**) (i) Voice mail(CPC 7523**) (J) Online information and data base retrieval(CPC 7523**) |
(1) None (2) None (3) Joint venture with Lao services suppliers is required and foreign equity participation is limited to 2/3 (4) Unbound except as indicated in the horizontal section |
(1) None (2) None (3) Unbound, except as indicated in the horizontal section (4) Unbound except as indicated in the horizontal section |
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Public pay phone services(CPC 75211) Electronic message and information services (CPC 75232) |
(1) None (2) None (3) Joint venture with Lao services suppliers is required and foreign equity participation is limited to 2/3 (4) Unbound except as indicated in the horizontal section |
(1) None (2) None (3) Unbound
(4) Unbound except as indicated in the horizontal section |
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3. CONSTRUCTION AND RELATED ENGINEERING SERVICES | |||
Construction Work for Buildings(CPC 512) Construction Work for Civil Engineering (CPC 513) Assembly and Erection of Prefabricated Constructions(CPC 514) Installation Work (CPC 516) Building Completion and Finishing Work (CPC 517) |
(1) None (2) None (3) As per specified in the horizontal commitments (4).This has to be in consistence with the Labour Law and Law on the Promotion and management of the Foreign Investment. |
(1) None (2) None (3) Same as mentioned in Market Access (4) Same as mentioned in Market Access and in Law on Taxation |
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Pre-erection Work at ConstructionSite(CPC 511) Special Trade Construction(CPC 515) Renting Services Related Equipment for Construction or Demolition of Building or Civil Engineering Works with Operator(CPC 518) |
(1) None (2) None (3) As per specified in the horizontal commitments (4).Unbound, except intra cooperate transfer and as per conditions in the horizontal sector |
(1) None (2) None (3) Same as mentioned in Market Access (4) Same as mentioned in Market Access and in Law on Taxation |
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4. EDUCATION SERVICES | |||
The education curriculum and contents must be approved by Ministry of Education of Lao PDR With respect to B and C below, the commitment cover only in technical, natural sciences and information communication technology and computing, business administration and business studies, economics, accounting, international Law, and language training fields. The scope of private education services only fully-privately funded services. |
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Private Education Services A. Secondary education services - Technical and Vocational training (Part of CPC 922) B. Higher education services (CPC923) C. Adult education services(CPC 924) D. Other education services Short term foreign language training(Part of CPC 929) |
(1) None (2) None (3) As per specified in the horizontal section and subject to economic need tests (4).Unbound,except as indicated in the horizontal section |
(1) None (2) None (3) Unbound
(4).Unbound,except as indicated in the horizontal section |
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5. ENVIRONMENT SERVICES | |||
- The scope of commitments extended to services in Vientiane Capital only. - Publicly funded services are excluded |
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Sewage services(CPC 9401) Refuse disposal service(CPC 9402) Sanitation and similar services(CPC 9403) Cleaning of exhaust gases(Part of CPC 9404) Noise abatement services(Part of CPC 9405) Nature and Landscape Protection Services (CPC 9406) |
(1) None (2) None (3) As per specified horizontal section (4).Unbound,except as indicated in the horizontal section |
(1) None (2) None (3) Unbound,except as indicated in the horizontal section (4).Unbound,except as indicated in the horizontal section |
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6. TOURISM AND TRAVEL RELATED SERVICES | |||
(a) Hotel lodging services, with 3 starts or more(part of CPC 641) |
(1) None (2) None (3) As per specified horizontal section (4).Unbound,except for intra-cooperate transferees of managers and subject to approval of the competentauthority of Lao PDR |
(1) None (2) None (3) Unbound (4).Unbound,except as indicated in the horizontal section |
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(b) Meal serving services with full restaurant service(CPC 64210) (c) Beverage services without entertainment(CPC 64310) |
(1) None (2) None (3) As specified in the horizontal section (4).Unbound,except for intra-cooperate transferees of managers and subject to approval of the competentauthority of Lao PDR |
(1) None (2) None (3) Unbound, except as indicated in horizontal section (4).Unbound,except as indicated in horizontal section |
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(d) Travel agencies services, in- bound services only(Part of CPC 74710) |
(1) None (2) None (3) The following requirements are applied: - foreign investment shall be as a travel agency - a joint venture with one or more Lao services suppliers - foreign equity participation limited to 70%. - in compliance with the Laws and regulations of Lao PDR (4) Unbound, except for managers and subject to approval by the competent authority of Lao PDR |
(1) None (2) None (3) Unbound
(4).Unbound,except as indicated in horizontal section |
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7. FINANCIAL SERVICES, EXCLUDING INSURANCE | |||
Horizontal Commitments Applicable to the Financial Services Sector Financial institutions in Lao PDR must adopt a specific legal form. |
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B. Banking and Other FinancialServices 1. Acceptance of deposits and other repayable funds from the public(CPC 81115 – 81119) |
(1) None (2) None (3) Unbound except for commercial banks: Refer to Commercial Banks Law (4).Unbound,except as indicated in the horizontal commitments |
(1) None (2) None (3) Unbound except for Commercial Banks (4).Unbound,except as indicated in the horizontal commitments |
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2. Lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transaction (8113) |
(1) None (2) None (3) Unbound except for Commercial Banks (4) Unbound, except for the case of cooperation in line with the necessity of economy, allow for management level and expertise level to come in |
(1) None (2) None (3) Unbound except for Commercial Banks (4) Unbound, except for the case of cooperation in line with the necessity of economy, allow for management level and expertise level to come in |
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3. All payment and money transmission services (CPC81339**) |
(1) None (2) None (3) None (4) Unbound, except as indicated in the horizontal commitments |
(1) None (2) None (3) None (4) Unbound, except as indicated in the horizontal commitments |
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4. Guarantees and commitments (CPC 81199**); |
(1) None (2) Unbound unless it is approved by Bank of the Lao PDR (3) Unbound unless it is approved by Bank of the Lao PDR (4) Unbound, except the case of cooperation in line with the necessity of economy, allow for management level and expertise level to come in |
(1) None (2) Unbound unless it is approved by Bank of the Lao PDR (3) Unbound unless it is approved by Bank of the Lao PDR (4) Unbound, except the case of cooperation in line with the necessity of economy, allow for management level and expertise level to come in |
ANNEX II - SCHEDULE OF SPECIFIC COMMITMENTS FOR SERVICES - LAO PDR (RCEP)