Refer to the Tax Law 2012

Rates of VAT (Article 19, The Law of VAT)

The rates of value-added tax are set as follows:(Article 19)

  1. A 10% rate is applied to imported [goods and services] and domestically produced and consumed goods and services liable to value-added tax;
  2. A zero (0%) rate is applied to goods and services for export.
Rates of Excise Tax (Article 20, TaxLaw 2012)
Rates of Profit Tax (Article 29, TaxLaw 2012)
Income Tax Rate (Article 47, TaxLaw 2012)
Lump-Sum Tax Rates (Article 56, TaxLaw 2012)

Notice: ເພື່ອເປັນການໂຄສະນາເຜີຍແຜ່ ກົດໝາຍ ວ່າດ້ວຍສ່ວຍສາອາກອນ; ຂໍ້ມູນເຫຼົ່ານີ້ ແມ່ນ ໄດ້ພີມຄືນມາຈາກ ກົດໝາຍ ວ່າດ້ວຍສ່ວຍສາອາກອນ(ສະບັບປັບປຸ່ງ) ປີ 2012; ດັ່ງນັ້ນ, ເພື່ອຄວາມຊັດເຈນ ແລະ ລະອຽດ ກະລຸນາ ອ່ານ ຫຼື ນຳໃຊ້ ສະບັບຕົ້ນ ຂອງ ກົດໝາຍວ່າດ້ວຍສ່ວຍສາອາກອນ(ສະບັບປັບປຸ່ງ) ປີ 2012

© Coppy Right 2012 Regents of the Tax Department. Tell: 021-217025, 021-242688; Fax:021-218569, 021-213804