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October 29, 2021

Lao PDR’s New E-commerce Decree – What to Look Out for?

As online sales of goods and services continue to grow in the Lao PDR, accelerated by the impact of...
September 29, 2021

The Bank of the Lao PDR Mandates Exchange Bureaus to Tie Up With Commercial Banks – What to Expect?

The Monetary Policy Department of the Bank of the Lao PDR (“BOL”) issued Instruction No. 878/MPD on 2 August...
May 25, 2021

New Policies to Reduce the Economic Impact of the COVID-19 Pandemic

In order to reduce and relieve the economic impact from the second wave of the COVID-19 pandemic in the...
May 20, 2021

Share Transfers in Cambodia, Laos, Myanmar and Vietnam: Capital Gains Tax Perils, Registration Pitfalls, and Offshore Indirect Transfers

Highlights of this note Some pitfalls in registering an offshore sale of shares in a Cambodian company Frequent disputes...
May 14, 2021

Special Permit to Travel in and out of Vientiane Capital during the Lockdown Phase

On 10 May 2021, the Division of Health of Vientiane Capital (“DH.VTE”) issued Notice No. 378/DH (the “Notice”) requiring...
March 11, 2021

Final Payment of Annual Profit Tax for FY2020

The deadline for the final annual profit tax payment is fast approaching, are you ready? Are you aware of...
March 9, 2021

Annual Audit of Personal Income Tax in the Lao PDR

Are you ready for your annual personal income tax audit, due by 31 March 2021? Did you know you...
February 18, 2021

Breaking news! Finally released, instructions on the implementation of the Income Tax Law!

On 10 February 2021, the Minister of Finance issued Instruction No. 0819/MoF (the “Instruction”) to implement the Income Tax...
January 29, 2021

老挝人民民主共和国的新民法典：主要变化安全交易法

一个国家的立法框架在监管和实施担保交易方面的效力显著影响了国内市场的信贷可及性，这是推动经济增长的重要因素。近几年，老挝人民民主共和国政府对其法律制度进行了几处修改，以促进贸易和投资增长，并提高该国的业务效率和便利性
Laos Tax Booklet 2016

KEYWORDS

Annual Profit Tax Commercial Banks Corporate Criminal Covid-19 E-Commerce Electricity Foreign ownership Foreign Trade Hydropower Income Tax Law Insurance Land law Life insurance Mineral resources Ministry of Finance Ministry of Labor and Social Welfare PIT Renewable energy Secured Transaction Law Security Law Social Security Tax Department Tax Payment Certificate Taxation the Ministry of Planning and Investment ("DIP") The Monetary Policy Department of the Bank of the Lao PDR Trade Facilitation Agreement (TFA) Value Added Tax