Refer to General Provisions Of Tax Law

    Taxes are monetary obligations to be fulfilled by natural persons, legal entities or organizations whose earnings are from occupational practice, business operations, consumption of goods and services in Lao PDR and abroad that shall pay taxes at different rates as specified in this Law.

Definitions (Article 3)

Terms used in this Law shall have the following meanings:

  1. Taxpayer refers to natural persons, legal entities and organizations including Lao, alien, foreigner, non-resident who operate businesses or make a living permanently or temporary or persons who have residence or business premises in the Lao PDR, operate businesses in abroad that are obliged to pay tax obligations to the state according to the laws and regulations;
  2. Alien refers to a person who holds other nationality that settles and resides in the Lao PDR for a long time, holds alien identification card, holds alien family registration book and the government of such alien still recognizes him/her. Aliens are under the management of the Ministry of Public Security and other relevant sectors;
  3. Foreigner refers to a person who holds other nationality who stays for a short or long time in the Lao PDR to carry out certain duties and when the mission is accomplished he/she will return back to his/her own country. Such person is under the management of the Ministry of Foreign Affairs and other relevant sectors;
  4. Non-resident refers to a person who resides in the territory of the Lao PDR that is not a Lao citizen and holds no documents to certify which nationality he/she is. Such person is under the management of the Ministry of Public Security and other relevant sectors;
  5. Freelance refers to the provision of a professional service or certain activity that is independent in terms of self-labor, body and brain without relying on others and mainly use his/her intelligence. This includes the activities involved scientific, cultural, artistic, education, public health such as teacher, scientist, lawyer, engineer, medical doctor, nurse, accountant and accounting expert;
  6. Depreciation refers to the calculation of the value of fixed asset which indicates the decrease value based on its useful life;
  7. Assets at net book value (Assets with remaining value) refers to value in the asset accounts minus depreciation and loss on asset value;
  8. Tax officer refers to official that is appointed to implement and operate its roles at the specific location or activity;
  9. Individual enterprise refers to a form of enterprise that is owned by sole proprietor. An individual enterprise operates as a private business of the enterprise owner which has unlimited responsibility for all debts of the business;
  10. Legal entity refers to organization or agency which has enterprise registration that has its own name, location of the office, assets, rights and obligations as determined in the law such as partnership enterprise, state owned enterprise, limited company, public company;
  11. All citizens refers to Lao, alien, foreigner, non-resident who reside in the Lao PDR;
  12. Business operation refers to a business that is associated with production/manufacturing, trade and services;
  13. Total business turnover refers to all incomes generated from business operations of the enterprise;
  14. Right to operate trading activities refers to the cost of capital for taking over the business from previous owner based on the legal document or recorded value approved by relevant authority, if it is a state capitalization;
  15. Vehicle refers to mini-bus, bus, truck, soft-roof jeep, hard-roof jeep, sedan and pick up.
State Policies on taxation (Article 4)
Principles of Taxation (Article 5)
Exemption and Deduction of Tax Obligations (Article 7)
Special Promotion Policies (Article 8)
Scope of Application (Article 9)

ໝາຍເຫດ: ລາຍລະອຽດເພີ່ມຕື່ມກະລຸນາເດົາໂລດ ກົດໝາຍວ່າດ້ວຍສ່ວຍສາອາກອນ(ສະບັບປັບປຸ່ງ) ປີ 2012

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