Articles
23
Nov
2017
Cambodia Tax Booklet
Over the past two years, the General Department of Taxation (“GDT”) has eliminated the different estimated and real regime systems of taxation and moved to a single taxation regime (referred to as the self-declaration regime), which is a formalized system of taxation and incentives, with taxpayers subject to audits.
22
Nov
2017
Laos Tax Booklet
Currently, there are two tax registration systems in Laos. Enterprises having annual revenue of LAK400 million or more must be registered under the value added tax (“VAT”) system. Enterprises with annual revenue of less than LAK400 million may voluntarily be registered under the VAT system or be subject to the lump-sum tax payment regime.
20
Nov
2017
Myanmar Tax Booklet 2017 (v 2/0817)
The Ministry of Planning and Finance (“MOPF”) released Notification 51/2017 (“New Notification”) on 22 May 2017, which revokes the old Withholding Tax (“WHT”) Notification 41/2010 (“Old Notification") dated 10 March 2010, Notification 167/2011 dated 26 August 2011 of MOPF, Notification 2/2017 and Notification 31/2017.
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