老挝税法(英文)

老挝税法

Lao People's Democratic Republic

Peace In depe ndence Democracy Unity Prosperity

TAX LAW

PART I

GENERAL PROVISIONS

Article 1 : Tasks of the Tax Law

The prese nt law is proposed to determ ine the tax system aimed at facilitati ng all

econo mic sectors, social and public orga ni zati ons, Lao citize ns, immigra nts, foreig ners,

non-citize nship pers ons who have bus in esses or earn their liv ing in the Lao PDR, to

con tribute to the impleme ntati on of the n ati onal tasks, and promote bus in ess activities in

every econo mic sector and accelerate the circulati on /distributi on of goods, stabilize the

curre ncies and market prices, rati on alize fairly the in comes betwee n various strata of the

society, en sure acquir ing in comes to the state budget and the develop ing the n ati onal

economy con ti nuously.

Article 2 : Tax

Tax is a duty of every pers on who deals in bus in ess activities or earns their liv ing in the Lao PDR. to con tribute to the defe nee and developme nt of the cou ntry.

Article 3 : Tax system

The tax system of the Lao P.D.R con sists of direct and in direct tax.The in direct tax :

-Turno ver tax

-Excise tax

The direct tax:

-Profit tax

-In come tax

-Mi ni mum tax

- Fees/charges

Article 4 : Utilization of the Tax Law

The Tax Law shall, be applied to in dividuals or en tities who con sume goods or services, and have a bus in ess, or liberal professi ons and gen erati ng in comes withi n the Lao PDR territory

CHAPTER I

Turno ver Tax

Regulati ons

Article 5

: Turnover tax

is an in direct tax to be paid by con sumers of goods and services

through bus in ess con ductors as stated in the Article 7 of the prese nt

Article 6

: Territory of turnover tax

The tur no ver tax is collected from imports, sales of goods and gen eral services which

take place in the Lao PDR.

The work activities subject to tur no ver tax payme nt 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 man ufacturers is the first-time tra nsfer of the property to other people by

importers or domestic producers who will, i n retur n, receive compe nsati on in

money or other types of ben efits, and such deal

shall be made in a

manner of

wholesale of retail sales, in cash or by credit, on commissi on or commodity

exchange.

3. The gen eral service is an econo mic activity which deals with supplies of labor

power to other people but not import, producti on or sales of goods, and shall be

compe nsated in a manner of service cha nges. The gen eral service in cludes : tran sport, post, commu ni cati ons, con structi on, repair, market man ageme nt by subc on tract, la nd developme nt and leas ing activities, hotel and tourist bus in esses,

dr inking bars, con certs, sport and other en terta inment activities, medical service,

age nt/commissi on or

dealers' activities and so

on.

Article 8

: Persons who shall pay turnover tax

In dividuals or en tities provid ing activities as stated in the Article No 7 of the prese nt

law,

shall pay tur no ver tax despite of that, their activities would be either on con ti nual or

in terval, commercial or non-commercial basis

.

The activities which shall be exempted from turno ver tax in clude:

* Import of materials, in strume nts and chemical comp onents for research purposes; * Import of gold for the no tes issu ing in stituti on; * Import of bank no tes or coins;

* Import or activity relati ng to tax or post stamps;

* Import pla nes and in strume nts for in ter nati onal air tra nsportati on;

*

Import of goods

or accessories for comp onents of intern ati onal air tran sportati on;

PART II -

TURNOVER TAX The turno ver tax

law.

Article 7

:Work - activities subject to turnover tax payments

Article 9 : Activities

exempted from turnover tax

? Import of goods for selli ng to diplomats and intern ati onal orga ni zati ons in

the

Lao PDR accord ing to permissi ons of Min istry of Foreig n Affairs;

Import of goods with tax exempti on or temporary import; ? Import and sales of ani mal treati ng medici nes; ? Sales of

self-produced agricultural products by peasa nts;

? Forestati on activities, in dustrial trees and fruits pla nti ng;

? Sales of agricultural and han dicraft products by Gover nment employees or

cooperative members on a family basis or limit; ? Export of goods and services;

? Sales of allowed text books, n ewspapers and magaz in es;

? In ter nati onal

tran sportati on and releva nt services; (In ter nati onal

tran sportati on-tra nsportati on of passe ngers or cargos from abroad or to abroad by

land, air and sea/river); ? Tran sportati on by man power, ani mals and boats without engin es;

* Provisi on of leas ing immovable properties, such as land, houses and others by

pers ons who do not have bus in ess activities;

* Export services; * In depe ndent

job-occupati on by on e's own labor;

* Educati onal activities: child schools, primary schools, sec on dary and high schools, uni versities and professi onal tech ni cal schools; * Activities for public ben efits held by Gover nment authorities and In ter nati onal

Orga ni zati ons; *

Banking and

in sura nee activities.

CHAPTER II

Time and basis

for calculati on and collecti on of tur no ver tax

Article 10 :

Time and basis for turnover tax calculation

The tax calculati on time and prin ciples have bee n determ ined as follows:

import goods shall be calculated during declarations and payments for

customs duty. The calculati on shall be based on the declared amou nt goods plus customs duty excise tax (if exist) and other

fees; The declared

amou nt shall in clude cost of goods, in sura nee and freight to the desti ned

import border.

country, the tax shall be calculated during its selling or delivery by domestic man

ufacturers. The calculati on shall be based on the amou nts without tur no ver tax;The calculati on shall be based on the actual service charges without Self-utilization and temporary import

2. In case of the first-time sales of goods imported or man

ufactured in side the 1. The tax on

of import

importers or actual sales 3. The tax on services shall be calculated after full or partial completion of the work.

turno ver tax.

Article 11

Goods imported or produced in side the cou ntry, any of con structed orservices used by

gen eral calculati on shall be based

bus in essme n themselves, shall be imposed to tur no ver tax accord ing to the prin ciples except those stated in Article 9 of the prese nt law. The

on the actual prices of goods or services applied there in and at that time. Import goods exempted from import duties shall be levied on tur no ver tax duri ng its calculati on shall be based on the actual sales prices. selli ng. The Article 12 : Rates of turnover tax The rates of

CHAPTER III Rates of Turno ver Tax turno ver tax shall be as follows: a) The rate of 3% for

1: Import or sales of:

products : rice, bran, rice flour, manioc and maize flour;

? Agricultural * Foodstuff; *

Raw materials,

semi-products, chemical products for agricultural,

han dicraft producti on; in dustrial and

Fertilizer,

ani mal foods;

Mach in es, tools and in strume nts for cultivati on, cattle-breed ing

and (in dustrial, agricultural and craft); producti on

Mach ines or

vehicles for land developme nt, tra nsport, mining in clud ing petroleum and gas, con structi on of in frastructure (bridges-roads, railway,

irrigation, dams, ports and airports) and spare Ore: ir on, tin, zin c, red copper and others;

Glue-st one,

lig nite, coal, gas and others;

Water supply; Medicame nts,

parts;

medical instruments and education materials; Ambula nee. Bicycle and Cott on

thread,

fire-fighting vehicles and other special service cars; tricycle;

Art and craft Toys and other silk thread and other yam; products

play-games for childre n; In strume nts for sport and physical tra ining.

2: Services: Agricultural An alysis of services with mach in es;

agricultural, forest and con structi on soils, and

ores;

Mun icipal

Slaughter-house san itati on;

and gen eral ani mal killi ngs;

Hairdress ing

sal on (barber's shop);

? Medical treatme nt for huma n and ani mal;

?Con cert, art play, opera, sport (football, volleyball, basketball, box ing, tennis and physical tra ining;

? Massage (treatme nt) activity;

?Golde n and silver han d-made products making;

?Diam ond, jewel and glass process ing;

b) The rate of 5% for:

1: Import or sales of:

Electric power, electrical tools and in strume nts;

any type of fuel;

Woode n coal and fire-wood;

Gen eral con structi on materials and in strume nts in clud ing gravel and

sand;

Wood and ratta n products;

Tea and coffee Pure water, Soft-dr inks Gen eral office

products;

lump-ice, ice-cream;

and other non-alcoholic drin ks;

supplies: typewriter, duplicat ing machi ne,

photocopier,

calculator,

computer and others in clud ing in strume nts;

Commu ni cati ons in strume nts;

House fur niture: sofa, table, chair, shelf, bed, mattress, pillow and Electrical products: fridge, electric cooker, electrical iron, water-cooler, rice-cooker, kettle, fen, radio, vacuum cleaner, washing machine,

others; meat and fruits

scrap ing mach ine and

others;

Fabrics, clothes, hat, shoes, belt and umbrella;

Suitcase, travel bags, han dbag and other similar products;

Watch, glasses;

Gen eral sew ing mach in es;

Motorcycle, took-took and jumbo, passe nger truck, tran sport truck, bus, min i-bus, fuel-ta nk truck;

Any car in strume nts, spare parts and batteries;

Fish ing tools and in strume nts;

Ship and motor-boat for domestic tran sportati on in clud ing spare parts and accessories;

Sport motor-boat;

Pla ne for Product for Perfume and domestic transportation including tools and spare parts;

body clea nsing;

cosmetics;

Precious metal products; Air-pressured Un recorded

and glass: silver, gold, diam on d, jewel and other similar

gu n;

cassette;

Recorded cassette with Lao songs;

* Horse and car

racing activity;

sale; Market

man ageme nt service by subc on tract;

Such activities as advertis ing, study, pla nning, an alysis of data-i nformati on, accounting, and laws consultancy, engineering and * Other services

excluded in the 3, 10 and 15 perce nt rates;

c) The rate of 10% for: 1: Import or sales of:

* TV, radio, tape-recorder, sou nd-record ing equipme nts, amplifier,

camera,

movie-camera, video. player and video camera, record ing discs, photo-mak ing

equipme nt, cin ema-film, un recorded film, film for camera, video cassette, tape

cassette of foreig n son gs, l on g-sight scope, other similar products,

accessories

and spare parts;

* Sport gun;

* Cooli ng and heati ng equipme nt;

* Passe nger car, pick-up, jeep;

* Pla ne, ship,

motor-boat for tourism;

? Decorati ng products made of silver, gold, diam ond, jewel, glass, pearl and

other

precious metals:

2: Services:

* Hotel, resort, tourism and drinking bars;

* Broker and

dealer activities;

* Film and video

shows, video photograph ing, video and tape record ing, video

or

video cassette ren ti ng; * Golf activity; ? Musical

in strume nts and

accessories;

? Other items 2: Services : excluded in the 3 ,10 and 15 perce nt rates;

Soil and sand load ing services, developme nt of la nd for cultivati

on,

cattle-breadi ng and con structi on purpose; Post, telecommu ni cati ons and tran sport services;

Con structi on, in stallati on and gen eral repairs; Bridge-road, irrigati on, dam, port and airport services;

Tailor ing and dresser's sal ons, capit on age, photos, shoes sew

ing

shops;

Prin ti ng or publicati on activity; Wood-saw ing mills, wood and rattan manufacturing plants;

Tobacco-leaves drying mills;

Developme nt of land for sales (utilization rights) and construction of houses for

architectural con sulta ncy;

d )Th

e rate o

f 15% for :

CHAPTER IV

and taxati on system of turno ver tax

Article 13 : Persons who shall declare and pay turnover tax

Pers ons who should pay turno ver tax as determ ined in Article No. 8 of the prese nt law, shall declare and pay tur no ver tax accord ing to the follow ing cases

1. Any import of goods: importers shall produce the declarati on

docume nt to

customs offices at the import customs checkpo ints for tax payme nts. The tax shall

be fully paid before remov ing the goods out of the customs

checkpo int area;

2. For the first-time sales of goods imported or produced in side the cou ntry and

services, the importers, producers and servers shall submit declarati on sheets on their bus in ess in comes to the tax authority concerned before the 15-day of the n ext

mon th in order to pay tur no ver tax for the curre nt

mon th.

The tax-payers

using the forfeit system (con tract system), shall pay tax duties accord ing

to the terms and con diti ons of the con tract.

1: Import or sales of:

Alcohol and Cigarettes Any hun ti ng Billiard and

any other dri nks containing alcohol; in clud ing packed and un packed, and cigars; Salute and Play cards and

guns;

sno oker tables, football table and other games; other similar products;

other similar plays;

2: Services

En tertai nment Sno oker. activity : ni ght club, discotheque, karaoke;

billiard and balli ng activity; Lottery

activity.

Declarati on