Lump-sum Tax, Article 54 - Article 56, Tax Law 2012

     Lump-sum tax is a direct tax levied on individuals, legal entities operating small and medium enterprises that are not under value-added tax system who pay taxes according to contracts made between the Tax Administration Office and taxpayers excluding income tax as determined in Article 45 of this Law. (Article 54)

Calculation of Lump-Sum Tax (Article 55)

     The calculation of lump-sum tax shall take business turnover within a year multiplied with lump-sum tax rate. Before calculating lump-sum tax, the business operators shall summarize their business turnover of previous year and make estimation for the current year for the basis of the calculation. If it is considered that, such information is inconsistent with the facts, the Tax Administration Office shall cooperate with relevant sectors to conduct an assessment of business turnover to reflect realities at the location where businesses operate.

Lump-Sum Tax Rates (Article 56)

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

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