Excise Tax, Article 16 - Article 25, Tax Law 2012

    Excise Tax is levied on consumers of certain imported goods, domestic produced goods and services within the territory of Lao PDR through business operators who charge and pay to the state budget. (Article 17)

Payment of Excise Tax (Article 18)

Goods and services that are subject to excise tax are as follows:

  1. Fuel;
  2. Compressed Natural Gas for vehicles;
  3. Liqueur, beer or alcoholic drinks;
  4. Aerated drinks including soft drinks, soda, energy drinks, mineral water;
  5. Fruit juices and similar drinks;
  6. Cigarettes including tobacco, cigarettes in packet, cigars;
  7. Crystal items or crystal adornments;
  8. All kinds of carpets;
  9. Furniture sets (sofa) with the value from 10,000,000 kip and over;
  10. Perfume, cosmetics;
  11. Playing cards and gambling materials; ;
  12. Traditional rockets, fireworks, crackers;
  13. Vehicles including motorcycles and cars;
  14. Vehicle spare parts and decoration items;
  15. Speed boats, yachts and sport motor boats including their spare parts and accessories
  16. Satellite television signal receivers, audio-video players, cameras, telephones, audio-video recorders, musical instruments including their components and accessories
  17. Air-conditioners, washing machines, vacuum cleaners;
  18. Billiard tables, snooker tables, bowling equipment, football game tables;
  19. All kinds of game-playing machines.

Services that are subject to excise tax are as follows:

  1. Entet1ainment services: night clubs, discotheques, karaoke;
  2. Bowling services;
  3. Massages, sauna, beauty services;
  4. Consumption of mobile phone, cable television, digital television and internet services;
  5. Golfing services;
  6. Lottery services;
  7. Casino services and poker machines.
Exemption of Excise Tax (Article 19)
Rates of Excise Tax (Article 20)
Basis of Excise Tax calculation (Article 21)
Basis of Excise Tax calculation for Cars (Article 22)
Filing of Excise Tax Returns (Article 23)
Filing of Excise Tax Return on Cars (Article 24)
Exemption of Excise Tax on Cars (Article 25)

ໝາຍເຫດ: 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