老挝税法LaoPeople'sDemocraticRepublicPeaceIndependenceDemocracyUnityProsperityTAXLAWPARTIGENERALPROVISIONSArticle1:hetaxsystemaimedatfacilitatingalleconomicsectors,anizations,Laocitizens,immigrants,foreigners,non-citizenshippersonswhohavebusinessesorearntheirlivingintheLaoPDR,tocontributetotheimplementationofthenationaltasks,eleratethecirculation/distributionofgoods,stabilizethecurrenciesandmarketprices,esbetweenvariousstrataofthesociety,:::-Turnovertax-ExcisetaxThedirecttax:-Profittax-etax-Minimumtax-Fees/chargesArticle4:UtilizationoftheTaxLawTheTaxLawshall,beappliedtoindividualsorentitieswhoconsumegoodsorservices,andhaveabusiness,eswithintheLaoPDRterritoryPARTII-TURNOVERTAXCHAPTERITurnoverTaxRegulationsArticle5::TerritoryofturnovertaxTheturnovertaxiscollectedfromimports,:Work-activitiessubjecttoturnovertaxpaymentsTheworkactivitiessubjecttoturnovertaxpaymentareasfollows:ImportofgoodstotheLaoPDR;Thefirst-timesaleofimportgoodsordomesticproductsbyimportersordomesticmanufacturersisthefirst-timetransferofthepropertytootherpeoplebyimportersordomesticproducerswhowill,inreturn,pensationinmoneyorothertypesofbenefits,andsuchdealshallbemadeinamannerofwholesaleofretailsales,incashorbycredit,,productionorsalesofgoods,:transport,munications,construction,repair,marketmanagementbysubcontract,landdevelopmentandleasingactiv
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