老挝税法英文.docx

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

Thepresentlawisproposedtodeterminethetaxsystemaimedatfacilitatingalleconomicsectors,socialandpublicorganizations,Laocitizens,immigrants,foreigners,non-citizenshippersonswhohavebusinessesorearntheirlivingintheLaoPDR,tocontributetotheimplementationofthenationaltasks,andpromotebusinessactivitiesineveryeconomicsectorandacceleratethecirculation/distributionofgoods,stabilizethecurrenciesandmarketprices,rationalizefairlytheincomesbetweenvariousstrataofthesociety,ensureacquiringincomestothestatebudgetandthedevelopingthenationaleconomycontinuously.

Article2:

Tax

TaxisadutyofeverypersonwhodealsinbusinessactivitiesorearnstheirlivingintheLaoPDR.tocontributetothedefenceanddevelopmentofthecountry.

Article3:

Taxsystem

ThetaxsystemoftheLaoP.D.Rconsistsofdirectandindirecttax.Theindirecttax:

-Turnovertax

-Excisetax

Thedirecttax:

-Profittax

-Incometax

-Minimumtax

-Fees/charges

Article4:

UtilizationoftheTaxLaw

TheTaxLawshall,beappliedtoindividualsorentitieswhoconsumegoodsorservices,andhaveabusiness,orliberalprofessionsandgeneratingincomeswithintheLaoPDRterritory

PARTII-TURNOVERTAX

CHAPTERI

TurnoverTaxRegulations

Article5:

Turnovertax

TheturnovertaxisanindirecttaxtobepaidbyconsumersofgoodsandservicesthroughbusinessconductorsasstatedintheArticle7ofthepresentlaw.

Article6:

Territoryofturnovertax

Theturnovertaxiscollectedfromimports,salesofgoodsandgeneralserviceswhichtakeplaceintheLaoPDR.

Article7:

Work-activitiessubjecttoturnovertaxpayments

Theworkactivitiessubjecttoturnovertaxpaymentareasfollows:

1.ImportofgoodstotheLaoPDR;

2.Thefirst-timesaleofimportgoodsordomesticproductsbyimportersordomesticmanufacturersisthefirst-timetransferofthepropertytootherpeoplebyimportersordomesticproducerswhowill,inreturn,receivecompensationinmoneyorothertypesofbenefits,andsuchdealshallbemadeinamannerofwholesaleofretailsales,incashorbycredit,oncommissionorcommodityexchange.

3.Thegeneralserviceisaneconomicactivitywhichdealswithsuppliesoflaborpowertootherpeoplebutnotimport,productionorsalesofgoods,andshallbecompensatedinamannerofservicechanges.Thegeneralserviceincludes:

transport,post,communications,construction,repair,marketmanagementbysubcontract,landdevelopmentandleasingactivities,hotelandtouristbusinesses,drinkingbars,concerts,sportandotherentertainmentactivities,medicalservice,agent/commissionordealers'activitiesandsoon.

Article8:

Personswhoshallpayturnovertax

IndividualsorentitiesprovidingactivitiesasstatedintheArticleNo7ofthepresentlaw,shallpayturnovertaxdespiteofthat,theiractivitieswouldbeeitheroncontinualorinterval,commercialornon-commercialbasis.

Article9:

Activitiesexemptedfromturnovertax

Theactivitieswhichshallbeexemptedfromturnovertaxinclude:

∙Importofmaterials,instrumentsandchemicalcomponentsforresearchpurposes;

∙Importofgoldforthenotesissuinginstitution;

∙Importofbanknotesorcoins;

∙Importoractivityrelatingtotaxorpoststamps;

∙Importplanesandinstrumentsforinternationalairtransportation;

∙Importofgoodsoraccessoriesforcomponentsofinternationalairtransportation;

∙ImportofgoodsforsellingtodiplomatsandinternationalorganizationsintheLaoPDRaccordingtopermissionsofMinistryofForeignAffairs;

Importofgoodswithtaxexemptionortemporaryimport;

∙Importandsalesofanimaltreatingmedicines;

∙Salesofself-producedagriculturalproductsbypeasants;

∙Forestationactivities,industrialtreesandfruitsplanting;

∙SalesofagriculturalandhandicraftproductsbyGovernmentemployeesorcooperativemembersonafamilybasisorlimit;

∙Exportofgoodsandservices;

∙Salesofallowedtextbooks,newspapersandmagazines;

∙Internationaltransportationandrelevantservices;（Internationaltransportation-transportationofpassengersorcargosfromabroadortoabroadbyland,airandsea/river）;

∙Transportationbymanpower,animalsandboatswithoutengines;

∙Provisionofleasingimmovableproperties,suchasland,housesandothersbypersonswhodonothavebusinessactivities;

∙Exportservices;

∙Independentjob-occupationbyone'sownlabor;

∙Educationalactivities:

childschools,primaryschools,secondaryandhighschools,universitiesandprofessionaltechnicalschools;

∙ActivitiesforpublicbenefitsheldbyGovernmentauthoritiesandInternationalOrganizations;

∙Bankingandinsuranceactivities.

CHAPTERII

Timeandbasisforcalculationandcollectionofturnovertax

Article10:

Timeandbasisforturnovertaxcalculation

Thetaxcalculationtimeandprincipleshavebeendeterminedasfollows:

1.Thetaxonimportgoodsshallbecalculatedduringdeclarationsandpaymentsforcustomsduty.Thecalculationshallbebasedonthedeclaredamountofimportgoodspluscustomsdutyexcisetax（ifexist）andotherfees;Thedeclaredamountshallincludecostofgoods,insuranceandfreighttothedestinedimportborder.

2.Incaseofthefirst-timesalesofgoodsimportedormanufacturedinsidethecountry,thetaxshallbecalculatedduringitssellingordeliverybyimportersordomesticmanufacturers.Thecalculationshallbebasedontheactualsalesamountswithoutturnovertax;

3.Thetaxonservicesshallbecalculatedafterfullorpartialcompletionofthework.Thecalculationshallbebasedontheactualservicechargeswithoutturnovertax.

Article11:

Self-utilizationandtemporaryimport

Goodsimportedorproducedinsidethecountry,anyofconstructedorservicesusedbybusinessmenthemselves,shallbeimposedtoturnovertaxaccordingtothegeneralprinciplesexceptthosestatedinArticle9ofthepresentlaw.Thecalculationshallbebasedontheactualpricesofgoodsorservicesappliedthereinandatthattime.Importgoodsexemptedfromimportdutiesshallbeleviedonturnovertaxduringitsselling.Thecalculationshallbebasedontheactualsalesprices.

CHAPTERIII

RatesofTurnoverTax

Article12:

Ratesofturnovertax

Theratesofturnovertaxshallbeasfollows:

a）Therateof3%for

1:

Importorsalesof:

∙Agriculturalproducts:

rice,bran,riceflour,maniocandmaizeflour;

∙Foodstuff;

∙Rawmaterials,semi-products,chemicalproductsforagricultural,industrialandhandicraftproduction;

∙Fertilizer,animalfoods;

∙Machines,toolsandinstrumentsforcultivation,cattle-breedingandproduction（industrial,agriculturalandcraft）;

∙Machinesorvehiclesforlanddevelopment,transport,miningincludingpetroleumandgas,constructionofinfrastructure（bridges-roads,railway,irrigation,dams,portsandairports）andspareparts;

∙Ore:

iron,tin,zinc,redcopperandothers;

∙Glue-stone,lignite,coal,gasandothers;

∙Watersupply;

∙Medicaments,medicalinstrumentsandeducationmaterials;

∙Ambulance,fire-fightingvehiclesandotherspecialservicecars;

∙Bicycleandtricycle;

∙Cottonthread,silkthreadandotheryam;

∙Artandcraftproducts

∙Toysandotherplay-gamesforchildren;

∙Instrumentsforsportandphysicaltraining.

2:

Services:

∙Agriculturalserviceswithmachines;

∙Analysisofagricultural,forestandconstructionsoils,andores;

∙Municipalsanitation;

∙Slaughter-houseandgeneralanimalkillings;

∙Hairdressingsalon（barber'sshop）;

∙Medicaltreatmentforhumanandanimal;

∙Concert,artplay,opera,sport（football,volleyball,basketball,boxing,tennisandphysicaltraining;

∙Massage（treatment）activity;

∙Goldenandsilverhand-madeproductsmaking;

∙Diamond,jewelandglassprocessing;

b）Therateof5%for:

1:

Importorsalesof:

∙Electricpower,electricaltoolsandinstruments;

∙anytypeoffuel;

∙Woodencoalandfire-wood;

∙Generalconstructionmaterialsandinstrumentsincludinggravelandsand;

∙Woodandrattanproducts;

∙Teaandcoffeeproducts;

∙Purewater,lump-ice,ice-cream;

∙Soft-drinksandothernon-alcoholicdrinks;

∙Generalofficesupplies:

typewriter,duplicatingmachine,photocopier,calculator,computerandothersincludinginstruments;

∙Communicationsinstruments;

∙Housefurniture:

sofa,table,chair,shelf,bed,mattress,pillowandothers;

∙Electricalproducts:

fridge,electriccooker,electricaliron,water-cooler,rice-cooker,kettle,fen,radio,vacuumcleaner,washingmachine,meatandfruitsscrapingmachineandothers;

∙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-boatfordomestictransportationincludingsparepartsandaccessories;

∙Sportmotor-boat;

∙Planefordomestictransportationincludingtoolsandspareparts;

∙Productforbodycleansing;

∙Perfumeandcosmetics;

∙Preciousmetalandglass:

silver,gold,diamond,jewelandothersimilarproducts;

∙Air-pressuredgun;

∙Unrecordedcassette;

∙RecordedcassettewithLaosongs;

∙Musicalinstrumentsandaccessories;

∙Otheritemsexcludedinthe3,10and15percentrates;

2:

Services:

∙Soilandsandloadi