老挝税法英文.docx

1、老挝税法英文老挝税法 Lao Peoples Democratic Republic Peace Independence Democracy Unity Prosperity TAX LAW PART I GENERAL PROVISIONSArticle 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

2、, 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 currencie

3、s and market prices, rationalize fairly the incomes between various strata of the society, ensure acquiring incomes 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

4、 PDR. to contribute to the defence and development of the country.Article 3 : Tax systemThe tax system of the Lao P.D.R consists of direct and indirect tax.The indirect tax :- Turnover tax- Excise taxThe direct tax:- Profit tax- Income tax- Minimum tax- Fees/chargesArticle 4 : Utilization of the Tax

5、 LawThe Tax Law shall, be applied to individuals or entities who consume goods or services, and have a business, or liberal professions and generating incomes within the Lao PDR territoryPART II - TURNOVER TAX CHAPTER ITurnover Tax RegulationsArticle 5 : Turnover taxThe turnover tax is an indirect t

6、ax 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 taxThe turnover tax is collected from imports, sales of goods and general services which take place in the Lao PDR.Article 7 : Work - activitie

7、s subject to turnover tax paymentsThe work activities subject to turnover tax payment are as follows: 1. Import of goods to the Lao PDR; 2. The first-time sale of import goods or domestic products by importers or domestic manufacturers is the first-time transfer of the property to other people by im

8、porters or domestic producers who will, in return, receive compensation in money or other types of benefits, and such deal shall be made in a manner of wholesale of retail sales, in cash or by credit, on commission or commodity exchange. 3. The general service is an economic activity which deals wit

9、h supplies of labor power to other people but not import, production or sales of goods, and shall be compensated in a manner of service changes. The general service includes : transport, post, communications, construction, repair, market management by subcontract, land development and leasing activi

10、ties, hotel and tourist businesses, drinking bars, concerts, sport and other entertainment activities, medical service, agent/commission or dealers activities and so on.Article 8 : Persons who shall pay turnover taxIndividuals or entities providing activities as stated in the Article No 7 of the pre

11、sent law, shall pay turnover tax despite of that, their activities would be either on continual or interval, commercial or non-commercial basis .Article 9 : Activities exempted from turnover tax The activities which shall be exempted from turnover tax include: Import of materials, instruments and ch

12、emical components for research purposes; Import of gold for the notes issuing institution; Import of bank notes or coins; Import or activity relating to tax or post stamps; Import planes and instruments for international air transportation; Import of goods or accessories for components of internatio

13、nal air transportation; Import of goods for selling to diplomats and international organizations in the Lao PDR according to permissions of Ministry of Foreign Affairs;Import of goods with tax exemption or temporary import; Import and sales of animal treating medicines; Sales of self-produced agricu

14、ltural products by peasants; Forestation activities, industrial trees and fruits planting; Sales of agricultural and handicraft products by Government employees or cooperative members on a family basis or limit; Export of goods and services; Sales of allowed text books, newspapers and magazines; Int

15、ernational transportation and relevant services; (International transportation-transportation of passengers or cargos from abroad or to abroad by land, air and sea/river); Transportation by manpower, animals and boats without engines; Provision of leasing immovable properties, such as land, houses a

16、nd others by persons who do not have business activities; Export services; Independent job-occupation by ones own labor; Educational activities: child schools, primary schools, secondary and high schools, universities and professional technical schools; Activities for public benefits held by Governm

17、ent authorities and International Organizations; Banking and insurance activities.CHAPTER II Time and basis for calculation and collection of turnover taxArticle 10 : Time and basis for turnover tax calculationThe tax calculation time and principles have been determined as follows: 1. The tax on imp

18、ort goods shall be calculated during declarations and payments for customs duty. The calculation shall be based on the declared amount of import goods plus customs duty excise tax (if exist) and other fees; The declared amount shall include cost of goods, insurance and freight to the destined import

19、 border. 2. In case of the first-time sales of goods imported or manufactured inside the country, the tax shall be calculated during its selling or delivery by importers or domestic manufacturers. The calculation shall be based on the actual sales amounts without turnover tax; 3. The tax on services

20、 shall be calculated after full or partial completion of the work. The calculation shall be based on the actual service charges without turnover tax.Article 11 : Self-utilization and temporary import Goods imported or produced inside the country, any of constructed orservices used by businessmen the

21、mselves, shall be imposed to turnover tax according to the general principles except those stated in Article 9 of the present law. The calculation shall be based on the actual prices of goods or services applied therein and at that time. Import goods exempted from import duties shall be levied on tu

22、rnover tax during its selling. The calculation shall be based on the actual sales prices.CHAPTER IIIRates of Turnover TaxArticle 12 : Rates of turnover tax The rates of turnover tax shall be as follows:a) The rate of 3% for1: Import or sales of: Agricultural products : rice, bran, rice flour, manioc

23、 and maize flour; Foodstuff; Raw materials, semi-products, chemical products for agricultural, industrial and handicraft production; Fertilizer, animal foods; Machines, tools and instruments for cultivation, cattle-breeding and production (industrial, agricultural and craft); Machines or vehicles fo

24、r land development, transport, mining including petroleum and gas, construction of infrastructure (bridges-roads, railway, irrigation, dams, ports and airports) and spare parts; Ore: iron, tin, zinc, red copper and others; Glue-stone, lignite, coal, gas and others; Water supply; Medicaments, medical

25、 instruments and education materials; Ambulance, fire-fighting vehicles and other special service cars; Bicycle and tricycle; Cotton thread, silk thread and other yam; Art and craft products Toys and other play-games for children; Instruments for sport and physical training.2: Services: Agricultural

26、 services with machines; Analysis of agricultural, forest and construction soils, and ores; Municipal sanitation; Slaughter-house and general animal killings; Hairdressing salon (barbers shop); Medical treatment for human and animal; Concert, art play, opera, sport (football, volleyball, basketball,

27、 boxing, tennis and physical training; Massage (treatment) activity; Golden and silver hand-made products making; Diamond, jewel and glass processing; b) The rate of 5% for: 1: Import or sales of: Electric power, electrical tools and instruments; any type of fuel; Wooden coal and fire-wood; General

28、construction materials and instruments including gravel and sand; Wood and rattan products; Tea and coffee products; Pure water, lump-ice, ice-cream; Soft-drinks and other non-alcoholic drinks; General office supplies: typewriter, duplicating machine, photocopier, calculator, computer and others inc

29、luding instruments; Communications instruments; House furniture: sofa, table, chair, shelf, bed, mattress, pillow and others; Electrical products: fridge, electric cooker, electrical iron, water-cooler, rice-cooker, kettle, fen, radio, vacuum cleaner, washing machine, meat and fruits scraping machin

30、e and others; Fabrics, clothes, hat, shoes, belt and umbrella; Suitcase, travel bags, handbag and other similar products; Watch, glasses; General sewing machines; Motorcycle, took-took and jumbo, passenger truck, transport truck, bus, mini-bus, fuel-tank truck; Any car instruments, spare parts and b

31、atteries; Fishing tools and instruments; Ship and motor-boat for domestic transportation including spare parts and accessories; Sport motor-boat; Plane for domestic transportation including tools and spare parts; Product for body cleansing; Perfume and cosmetics; Precious metal and glass: silver, gold, diamond, jewel and other similar products; Air-pressured gun; Unrecorded cassette; Recorded cassette with Lao songs; Musical instruments and accessories; Other items excluded in the 3 , 10 and 15 percent rates; 2: Services : Soil and sand loadi