Income Tax, Article 43 - Article 53, Tax Law 2012

     Income Tax is a direct tax that is collected from the income of natural persons, legal entities that earn income in Lao PDR as stipulated in this Law. (Article 43)

Scope and Obligations of Paying Income Tax (Article 44)

     All citizens who earn income in the Lao PDR as specified in Article 45 of this Law are liable to pay Income Tax.

     Persons who reside in the Lao PDR but have worked and earned incomes in abroad shall file their income tax returns in the Lao PDR, if they are exempted from Income Tax in abroad.

     Lao officials working at the embassies, consulates or international organizations in abroad and earn incomes in the Lao PDR shall file their income tax returns in the Lao PDR.

     Foreigners working in the Lao PDR and earning salaries in the Lao PDR or abroad shall pay income tax in the Lao PDR, except there is a specific agreement on double taxation and anti-income tax evasion between countries and investment agreement between the government and investors that are approved by the National Assembly.

Taxable Income (Article 45)
Non-Taxable Income (Article 46)
Income Tax Rate (Article 47)
Basis of Income Tax calculation (Article 48)
Calculation of Income Tax (Article 49)
Filing Income from Salaries (Article 50)
Filing Income Tax from Leasing (Article 51)
Filing Income Tax from Other Sources (Article 52)
Payment through the Bank (Article 53)

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