老挝税法英文.docx

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老挝税法英文

老挝税法

LaoPeople'sDemocraticRepublic

PeaceIndependenceDemocracyUnityProsperity

TAXLAW

PARTI

GENERALPROVISIONS

Article1:

TasksoftheTaxLaw

Thepresentlawisproposedtodeterminethetaxsystemaimedatfacilitatingall

economicsectors,socialandpublicorganizations,Laocitizens,immigrants,foreigners,

non-citizenshippersonswhohavebusinessesorearntheirlivingintheLaoPDR,to

contributetotheimplementationofthenationaltasks,andpromotebusinessactivitiesin

everyeconomicsectorandacceleratethecirculation/distributionofgoods,stabilizethe

currenciesandmarketprices,rationalizefairlytheincomesbetweenvariousstrataofthe

society,ensureacquiringincomestothestatebudgetandthedevelopingthenational

economycontinuously.

Article2:

Tax

Taxisadutyofeverypersonwhodealsinbusinessactivitiesorearnstheirlivinginthe

LaoPDR.tocontributetothedefeneeanddevelopmentofthecountry.

Article3:

Taxsystem

ThetaxsystemoftheLaoP.D.Rconsistsofdirectandindirecttax.Theindirecttax:

-Turnovertax

-Excisetax

Thedirecttax:

-Profittax

-Incometax

-Minimumtax

-Fees/charges

Article4:

UtilizationoftheTaxLaw

TheTaxLawshall,beappliedtoindividualsorentitieswhoconsumegoodsorservices,

andhaveabusiness,orliberalprofessionsandgeneratingincomeswithintheLaoPDR

territory

CHAPTERI

TurnoverTaxRegulations

Article5:

Turnovertax

Theturnovertax

isanindirecttaxtobepaidbyconsumersofgoodsandservices

law.

throughbusinessconductorsasstatedintheArticle7ofthepresent

Article6:

Territoryofturnovertax

Theturnovertaxiscollectedfromimports,salesofgoodsandgeneralserviceswhich

takeplaceintheLaoPDR.

Theworkactivitiessubjecttoturnovertaxpaymentareasfollows:

1.ImportofgoodstotheLaoPDR;

2.Thefirst-timesaleofimportgoodsordomesticproductsbyimportersor

domesticmanufacturersisthefirst-timetransferofthepropertytootherpeopleby

importersordomesticproducerswhowill,inreturn,receivecompensationin

moneyorothertypesofbenefits,andsuchdealshallbemadeinamannerof

wholesaleofretailsales,incashorbycredit,oncommissionorcommodity

exchange.

3.Thegeneralserviceisaneconomicactivitywhichdealswithsuppliesoflabor

powertootherpeoplebutnotimport,productionorsalesofgoods,andshallbe

compensatedinamannerofservicechanges.Thegeneralserviceincludes:

transport,post,communications,construction,repair,marketmanagementby

subcontract,landdevelopmentandleasingactivities,hotelandtouristbusinesses,

drinkingbars,concerts,sportandotherentertainmentactivities,medicalservice,

agent/commissionordealers'activitiesandsoon.

Article8:

Personswhoshallpayturnovertax

IndividualsorentitiesprovidingactivitiesasstatedintheArticleNo7ofthepresentlaw,

shallpayturnovertaxdespiteofthat,theiractivitieswouldbeeitheroncontinualor

interval,commercialornon-commercialbasis.

Theactivitieswhichshallbeexemptedfromturnovertaxinclude:

*Importofmaterials,instrumentsandchemicalcomponentsforresearch

purposes;

*Importofgoldforthenotesissuinginstitution;

*Importofbanknotesorcoins;

*Importoractivityrelatingtotaxorpoststamps;

*Importplanesandinstrumentsforinternationalairtransportation;

*Importofgoodsoraccessoriesforcomponentsofinternationalairtransportation;

«Importofgoodsforsellingtodiplomatsandinternationalorganizationsinthe

LaoPDRaccordingtopermissionsofMinistryofForeignAffairs;

Importofgoodswithtaxexemptionortemporaryimport;

«Importandsalesofanimaltreatingmedicines;

«Salesofself-producedagriculturalproductsbypeasants;

«Forestationactivities,industrialtreesandfruitsplanting;

«SalesofagriculturalandhandicraftproductsbyGovernmentemployeesor

cooperativemembersonafamilybasisorlimit;

«Exportofgoodsandservices;

«Salesofallowedtextbooks,newspapersandmagazines;

«Internationaltransportationandrelevantservices;（International

transportation-transportationofpassengersorcargosfromabroadortoabroadby

land,airandsea/river）;

«Transportationbymanpower,animalsandboatswithoutengines;

*Provisionofleasingimmovableproperties,suchasland,housesandothersby

personswhodonothavebusinessactivities;

*Exportservices;

*Independentjob-occupationbyone'sownlabor;

*Educationalactivities:

childschools,primaryschools,secondaryandhigh

schools,universitiesandprofessionaltechnicalschools;

*ActivitiesforpublicbenefitsheldbyGovernmentauthoritiesandInternational

Organizations;

*Bankingandinsuraneeactivities.

CHAPTERII

Timeandbasisforcalculationandcollectionofturnovertax

Article10:

Timeandbasisforturnovertaxcalculation

Thetaxcalculationtimeandprincipleshavebeendeterminedasfollows:

1.Thetaxon

importgoodsshallbecalculatedduringdeclarationsandpaymentsfor

ofimport

customsduty.Thecalculationshallbebasedonthedeclaredamount

goodspluscustomsdutyexcisetax（ifexist）andotherfees;Thedeclared

amountshallincludecostofgoods,insuraneeandfreighttothedestinedimportborder.

2.Incaseofthe

first-timesalesofgoodsimportedormanufactured

insidethe

country,thetaxshallbecalculatedduringitssellingordeliverybydomesticmanufacturers.Thecalculationshallbebasedontheamountswithoutturnovertax;

Thecalculationshallbebasedontheactualservicechargeswithout

Self-utilizationandtemporaryimport

general

calculationshallbebased

businessmenthemselves,shallbeimposedtoturnovertaxaccordingtothe

principlesexceptthosestatedinArticle9ofthepresentlaw.The

ontheactualpricesofgoodsorservicesappliedthereinandatthattime.Importgoods

exemptedfromimportdutiesshallbeleviedonturnovertaxduringitscalculationshallbebasedontheactualsalesprices.

selling.The

Article12:

Ratesofturnovertax

Theratesof

CHAPTERIII

RatesofTurnoverTax

turnovertaxshallbeasfollows:

a）Therateof3%for

1:

Importorsalesof:

products:

rice,bran,riceflour,maniocandmaizeflour;

«Agricultural

*Foodstuff;

*Rawmaterials,semi-products,chemicalproductsforagricultural,

handicraftproduction;

industrialand

Fertilizer,animalfoods;

Machines,toolsandinstrumentsforcultivation,cattle-breedingand

（industrial,agriculturalandcraft）;

production

Machinesor

vehiclesforlanddevelopment,transport,miningincludingpetroleumandgas,constructionofinfrastructure（bridges-roads,

railway,

irrigation,dams,portsandairports）andspareOre:

iron,tin,zinc,redcopperandothers;Glue-stone,lignite,coal,gasandothers;

Watersupply;

Medicaments,

parts;

medicalinstrumentsandeducationmaterials;

Ambulanee.

Bicycleand

Cottonthread,

fire-fightingvehiclesandotherspecialservicecars;tricycle;

Artandcraft

Toysandother

silkthreadandotheryam;products

play-gamesforchildren;

Instruments

forsportandphysicaltraining.

2:

Services:

Agricultural

Analysisof

serviceswithmachines;

agricultural,forestandconstructionsoils,andores;

Municipal

Slaughter-house

sanitation;

andgeneralanimalkillings;

Hairdressing

salon（barber'sshop）;

«Medicaltreatmentforhumanandanimal;

«Concert,artplay,opera,sport（football,volleyball,basketball,boxing,tennis

andphysicaltraining;

«Massage（treatment）activity;

«Goldenandsilverhand-madeproductsmaking;

«Diamond,jewelandglassprocessing;

b）Therateof5%for:

1:

Importorsalesof:

Electricpower,electricaltoolsandinstruments;

anytypeoffuel;

Woodencoalandfire-wood;

Generalconstructionmaterialsandinstrumentsincludinggravelandsand;

Woodandrattanproducts;

Teaandcoffee

Purewater,

Soft-drinks

Generaloffice

products;

lump-ice,ice-cream;

andothernon-alcoholicdrinks;

supplies:

typewriter,duplicatingmachine,photocopier,

calculator,

computerandothersincludinginstruments;

Communicationsinstruments;

Housefurniture:

sofa,table,chair,shelf,bed,mattress,pillowand

Electricalproducts:

fridge,electriccooker,electricaliron,water-cooler,

rice-cooker,kettle,fen,radio,vacuumcleaner,washingmachine,

others;

meatandfruits

scrapingmachineandothers;

Fabrics,clothes,hat,shoes,beltandumbrella;

Suitcase,travelbags,handbagandothersimilarproducts;

Watch,glasses;

Generalsewingmachines;

Motorcycle,took-tookandjumbo,passengertruck,transporttruck,bus,mini-bus,fuel-tanktruck;

Anycarinstruments,sparepartsandbatteries;

Fishingtoolsandinstruments;

Shipandmotor-boatfordomestictransportationincludingsparepartsand

accessories;

Sportmotor-boat;

Planefor

Productfor

Perfumeand

domestictransportationincludingtoolsandspareparts;bodycleansing;

cosmetics;

Preciousmetalproducts;Air-pressuredUnrecorded

andglass:

silver,gold,diamond,jewelandothersimilar

gun;

cassette;

Recorded

cassettewithLaosongs;

«Musical

instrumentsandaccessories;

«Otheritems

2:

Services:

excludedinthe3,10and15percentrates;

Soilandsandloadingservices,developmentoflandforcultivation,

cattle-breadingandconstructionpurpose;

Post,tel