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1、老挝税法LaoPeople'sDemocraticRepublicPeaceIndependenceDemocracyUnityProsperityTAXLAWPARTIGENERALPROVISIONSArticle1:TasksoftheTaxLawThepresentlawisproposedtodeterminethetaxsystemaimedatfacilitatingalleconomicsectors,socialandpublicorganizations,Laocitizens,immigr
2、ants,foreigners,non-citizenshippersonswhohavebusinessesorearntheirlivingintheLaoPDR,tocontributetotheimplementationofthenationaltasks,andpromotebusinessactivitiesineveryeconomicsectorandacceleratethecirculation/distributionofgoods,stabilizethecurrenciesandma
3、rketprices,rationalizefairlytheincomesbetweenvariousstrataofthesociety,ensureacquiringincomestothestatebudgetandthedevelopingthenationaleconomycontinuously.Article2:TaxTaxisadutyofeverypersonwhodealsinbusinessactivitiesorearnstheirlivingintheLaoPDR.tocontrib
4、utetothedefenceanddevelopmentofthecountry.Article3:TaxsystemThetaxsystemoftheLaoP.D.Rconsistsofdirectandindirecttax.Theindirecttax:-Turnovertax-ExcisetaxThedirecttax:-Profittax-Incometax-Minimumtax-Fees/chargesArticle4:UtilizationoftheTaxLawTheTaxLawshall,be
5、appliedtoindividualsorentitieswhoconsumegoodsorservices,andhaveabusiness,orliberalprofessionsandgeneratingincomeswithintheLaoPDRterritoryPARTII-TURNOVERTAXCHAPTERITurnoverTaxRegulationsArticle5:TurnovertaxTheturnovertaxisanindirecttaxtobepaidbyconsumersofgoo
6、dsandservicesthroughbusinessconductorsasstatedintheArticle7ofthepresentlaw.Article6:TerritoryofturnovertaxTheturnovertaxiscollectedfromimports,salesofgoodsandgeneralserviceswhichtakeplaceintheLaoPDR.Article7:Work-activitiessubjecttoturnovertaxpaymentsThework
7、activitiessubjecttoturnovertaxpaymentareasfollows:1.ImportofgoodstotheLaoPDR;2.Thefirst-timesaleofimportgoodsordomesticproductsbyimportersordomesticmanufacturersisthefirst-timetransferofthepropertytootherpeoplebyimportersordomesticproducerswhowill,inreturn,r
8、eceivecompensationinmoneyorothertypesofbenefits,andsuchdealshallbemadeinamannerofwholesaleofretailsales,incashorbycredit,oncommissionorcommodityexchange.3.Thegeneralserviceisaneconomicactivitywh
