老挝税法(英文).doc

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老挝税法

Lao People's Democratic Republic
Peace Independence Democracy Unity Prosperity

TAX LAW
PART I
GENERAL PROVISIONS
Article 1 : Tasks of the Tax Law
The present law is proposed to determine the tax system aimed at facilitating all economic sectors, social and public organizations, Lao citizens, immigrants, foreigners, non-citizenship persons who have businesses or earn their living in the Lao PDR, to contribute to the implementation of the national tasks, and promote business activities in every economic sector and accelerate the circulation/distribution of goods, stabilize the currencies and market prices, rationalize fairly the ines between various strata of the society, ensure acquiring ines to the state budget and the developing the national economy continuously.
Article 2 : Tax
Tax is a duty of every person who deals in business activities or earns their living in the Lao PDR. to contribute to the defence and development of the country.
Article 3 : Tax system
The tax system of the Lao consists of direct and indirect indirect tax :
- Turnover tax
- Excise tax
The direct tax:
- Profit tax
- Ine tax
- Minimum tax
- Fees/charges
Article 4 : Utilization of the Tax Law
The Tax Law shall, be applied to individuals or entities who consume goods or services, and have a business, or liberal professions and generating ines within the Lao PDR territory
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PART II - TURNOVER TAX
CHAPTER I
Turnover Tax Regulations
Article 5 : Turnover tax
The turnover tax is an indirect tax to be paid by consumers of goods and services through business conductors as stated in the Article 7 of the present law.
Article 6 : Territory of turnover tax
The turnover tax is collected from imports, sales of goods and general services which take place in the Lao PDR.
Article 7 :