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,andpromotebusinessactivitiesineveryeconomicsectorandacceleratethe circulation/distributionofgoods,stabilizethe

currenciesandmarketprices, rationalizefairlytheincomesbetweenvariousstrataofthe

society,ensure acquiringincomestothestatebudgetandthedevelopingthenational

economycontinuously.

Article2 :Tax

TaxisadutyofeverypersonwhodealsinbusinessactivitiesorearnstheirlivingintheLaoPDR.tocontributetothedefeneeanddevelopmentofthe country.

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

Theturnovertax isanindirecttaxtobepaidbyconsumersofgoodsandservices

throughbusinessconductorsasstatedintheArticle7ofthepresent law.

Article6 :Territoryofturnovertax

Theturnovertax iscollectedfromimports,salesofgoodsandgeneralserviceswhich

takeplaceintheLaoPDR.

Article7 :Work-activitiessubjecttoturnovertaxpayments

Theworkactivitiessubjecttoturnovertaxpaymentareasfollows:

ImportofgoodstotheLaoPDR;

Thefirst-timesaleofimportgoodsordomesticproductsbyimportersor

domesticmanufacturersisthefirst-timetransferofthepropertytootherpeoplebyimportersordomesticproducerswhowill,inreturn,receive compensationin

moneyorothertypesofbenefits,andsuchdealshallbemadeinamannerofwholesaleofretailsales,incashorbycredit,oncommissionorcommodityexchange.

Thegeneralserviceisaneconomicactivitywhichdealswithsuppliesoflaborpowertootherpeoplebutnotimport,productionorsalesofgoods,andshallbecompensatedinamannerofservicechanges.Thegeneralserviceincludes:

transport,post,communications,construction,repair,market managementby

subcontract,landdevelopmentandleasingactivities,hotelandtouristbusinesses,drinkingbars,concerts,sportandotherentertainmentactivities,medicalservice,agent/commissionor dealers'activitiesandsoon.

Article8 :Personswhoshallpayturnovertax

IndividualsorentitiesprovidingactivitiesasstatedintheArticleNo7ofthepresentlaw,shallpayturnovertaxdespiteofthat,theiractivitieswouldbeeitheroncontinualorinterval,commercialornon-commercialbasis.

Article9 :Activitiesexemptedfromturnovertax

Theactivitieswhichshallbeexemptedfromturnovertaxinclude:

Importofmaterials,instrumentsandchemicalcomponentsforresearchpurposes;

Importofgoldforthenotesissuinginstitution;

Importofbank notesorcoins;

Importoractivityrelatingtotaxorpoststamps;

Importplanesandinstrumentsforinternationalairtransportation;

Importofgoodsoraccessoriesforcomponentsofinternationalairtransportation;

Importofgoodsforsellingtodiplomatsandinternationalorganizationsinthe

LaoPDRaccordingtopermissionsofMinistryofForeign Affairs;

Importofgoods withtaxexemptionortemporaryimport;

Importandsalesofanimaltreatingmedicines;

Salesofself-producedagriculturalproductsbypeasants;

Forestation activities,industrialtreesandfruitsplanting;

SalesofagriculturalandhandicraftproductsbyGovernmentemployeesorcooperativemembersonafamilybasisorlimit;

Exportofgoodsandservices;

Salesofallowedtextbooks,newspapersandmagazines;

Internationaltransportationandrelevantservices;(International

transportation-transportationofpassengersorcargosfromabroadortoabroadbyland,airandsea/river);

Transportation bymanpower,animalsandboatswithoutengines;

Provisionofleasingimmovableproperties,suchasland,housesandothersbypersonswhodonothavebusinessactivities;

Exportservices;

Independent job-occupationbyone'sownlabor;

Educationalactivities:childschools,primaryschools,secondaryandhighschools,universitiesandprofessionaltechnicalschools;

ActivitiesforpublicbenefitsheldbyGovernmentauthoritiesandInternationalOrganizations;

Bankingandinsuraneeactivities.

CHAPTERII

Timeandbasisforcalculationandcollectionofturnovertax

Article10:Timeandbasisforturnovertaxcalculation

Thetaxcalculationtimeandprincipleshavebeendeterminedasfollows:

Thetaxonimportgoodsshallbecalculatedduringdeclarationsandpaymentsfor

customsduty.Thecalculationshallbebasedonthedeclaredamount ofimport

goodspluscustomsdutyexcisetax(ifexist)andotherfees;Thedeclared

amountshallincludecostofgoods,insuraneeandfreighttothedestinedimportborder.

Incaseofthefirst-timesalesofgoodsimportedormanufactured insidethe

country,thetaxshallbecalculatedduringitssellingordeliverybyimportersordomesticmanufacturers.Thecalculationshallbebasedontheactualsalesamountswithoutturnovertax;

Thetaxonservicesshallbecalculatedafterfullorpartialcompletionofthework.Thecalculationshallbebasedontheactualservicechargeswithoutturnovertax.

Article11:Self-utilizationandtemporaryimport

Goodsimportedorproducedinsidethecountry,anyofconstructedorservicesusedbybusinessmenthemselves,shallbeimposedtoturnovertaxaccordingtothe general

principlesexceptthosestatedinArticle9ofthepresentlaw.Thecalculationshallbebasedontheactualpricesofgoodsorservicesappliedthereinandatthattime.Importgoodsexemptedfromimportdutiesshallbeleviedonturnovertaxduringitsselling.Thecalculationshallbebasedontheactualsalesprices.

CHAPTERIII

RatesofTurnoverTax

Article12 :Ratesofturnovertax

Theratesofturnovertaxshallbeasfollows:

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;

Ambulanee, fire-fightingvehiclesandotherspecialservicecars;

Bicycleandtricycle;

Cottonthread,silkthreadandotheryam;

Artandcraftproducts

Toysandotherplay-gamesforchildren;

Instruments forsportandphysicaltraining.

2:Services:

Agriculturalserviceswithmachines;

Analysisofagricultural,forestandconstructionsoils,andores;

Municipal sanitation;

Slaughter-houseandgeneralanimalkillings;

Hairdressing salon(barber'sshop);

Medical treatmentforhumanandanimal;

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

Massage(treatment)activity;

Goldenandsilverhand-madeproductsmaking;

Diamond,jewelandglassprocessing;

Therateof5%for:

1:Importorsalesof:

Electricpower,electricaltoolsandinstruments;

anytypeoffuel;

Woodencoalandfire-wood;

General constructionmaterialsandinstrumentsincludinggravelandsand;

Woodandrattanproducts;

Teaandcoffeeproducts;

Purewater,lump-ice,ice-cream;

Soft-drinks andothernon-alcoholicdrinks;

Generalofficesupplies:typewriter,duplicatingmachine,photocopier,calculator,computerandothersincludinginstruments;

Communications instruments;

House furniture: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;

Generalsewing machines;

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

Anycar instruments,sparepartsandbatteries;

Fishingtoolsandinstruments;

Shipandmotor-boatfordomestictransportationincludingsparepartsandaccessories;

Sportmotor-boat;

Planefordomestictransportationincludingtoolsandspareparts;

Productforbodycleansing;

Perfumeandcosmetics;

Preciousmetalandglass:silver,gold,diamond,jewelandothersimilarproducts;

Air-pressuredgun;

Unrecorded cassette;

RecordedcassettewithLaosongs;

Musicalinstrumentsandaccessories;

Otheritemsexcludedinthe3,10and15percentrates;

2:Services

Soilandsandloadingservices,developmentoflandforcultivation,cattle-breadingandconstructionpurpose;

Post, telecommunicationsandtransportservices;

Construction, installationandgeneralrepairs;

Bridge-road, irrigation,dam,portandairportservices;

Tailoringanddresser'ssalons,capitonage,photos,shoessewingshops;

Printingorpublicationactivity;

Wood-sawingmills,woodandrattanmanufacturingplants;

Tobacco-leavesdryingmills;

Developmentoflandforsales(utilizationrights)andconstructionofhousesforsale;

Market managementservicebysubcontract;

Suchactivitiesasadvertising,study,planning,analysisofdata-information,accounting,andlawsconsultancy,engineeringandarchitecturalconsultancy;

Otherservicesexcludedinthe3,10and15percentrates;

Therateof10%for:1:Importorsalesof:

TV,radio,tape-recorder,sound-recordingequipments,amplifier, camera,

movie-camera,video.playerandvideocamera,recordingdiscs,photo-makingequipment,cinema-film,unrecordedfilm,filmforcamera,videocassette,tapecassetteofforeignsongs,long-sightscope,othersimilarproducts,accessoriesandspareparts;

Sportgun;

Coolingandheatingequipment;

Passengercar,pick-up,jeep;

Plane,ship,motor-boatfortourism;

Decoratingproductsmadeofsilver,gold,diamond,jewel,glass,pearlandotherpreciousmetals:

2:Services:

Hotel,resort,tourismanddrinkingbars;

Brokeranddealeractivities;

Filmandvideoshows,videophotographing,videoandtaperecording,videoorvideocassetterenting;

Golfactivity;

Horseandcarracingactivity;

d)Therateof15%for:1:Importorsalesof:

Alcoholand

Cigarettes

Anyhunting

Billiardand

Saluteand

anyotherdrinkscontainingalcohol;

includingpackedandunpacked,andcigars;guns;

snookertables,footballtableandothergames;othersimilarproducts;

•Playcardsandothersimilarplays;

2:Services

Entertainmentactivity:nightclub,discotheque,karaoke;

Snooker, billiardandballingactivity;

Lotteryactivity.

CHAPTERIV

Declarationandtaxationsystemofturnovertax

Article13:Personswhoshalldeclareandpayturnovertax

PersonswhoshouldpayturnovertaxasdeterminedinArticleNo.8ofthepresentlaw,shalldeclareandpayturnovertaxaccordingtothefollowingcases:

Anyimportofgoods:importersshallproducethedeclaration documentto

customsofficesattheimportcustomscheckpointsfortaxpayments.Thetaxshallbefullypaidbeforeremovingthegoodsoutofthecustomscheckpointarea;

Forthefirst-timesalesofgoodsimportedorproducedinsidethecountryandservices,theimporters,producersandserversshallsubmitdeclarationsheetsontheirbusinessincomestothetaxauthorityconcernedbeforethe15-dayofthenextmonthinordertopayturnovertaxforthecurrentmonth.

Thetax-payersusingtheforfeitsystem(contractsystem),shallpaytaxdutiesaccordingtothetermsandconditionsofthecontract.

CHAPTERV

Deductionoftheturnovertaxpaidinitially

Article14:Personswhoshallhavearighttoobtainthedeductionofnitialturnovertaxpaid

Importers,producersorserverswhooperatesalesorservicesinsidethecountryandhavepaidtheinitialtax(atcustomscheckpoints)asdeterminedinArticleNo.9ofthepresentlaw,shallhavetherighttogetthedeductionofinitiallypaidturnovertaxfromamonthlytaxamountduetopayment.Ifamountoftheinitialtaxpaidexceedsthemonthlytaxvolume,thediffereneeshallbetransferredtothenextmonthdeductionuntilitscompletion.

Thosewhoareabletoobtaintheinitialtaxdeduction,shallhavethetaxregistrationwiththetaxauthorityandholdalegalaccountingsystemaswellasprovidingafullsetoftaxpaymentcertificates,suchasimportdocumentsontax declaration(D10),

tax-paymentreceiptsandinvoicesstatinga certainturnovertaxamount.

Article15:Limitsofinitialturnovertaxdeduction

Theinitial turnovertaxdeductionshallbeimplementedwithinthefollowing

limits:

Importers:Thedeductionoftheinitialturnovertaxshallbemadefromimportgoodsproposedforfurthersalesorfurthertransforming;

Producers:Theinitialturnovertaxshallbedeductedfrompurchasesofrawmaterials,productioninstruments,trucksandotherproductionmaterials;

Servers:Thedeductionshallbemadefrompurchasesoftransportvehicles,sparepartsorotherservicematerials.

Theinitialturnovertaxdeductionshallnotbeallowedforthefollowing,excepttheaboveitems1,2and3:

Servicecharge

Purchaseof transportvehiclesincludingaccessoriesandsparepartswhichare

notuseddirectlybythecompanies.

Purchaseofconsumergoodsforpersonalutilizationbythecompanymanagementstafforworkers.

Article16:Re-export

Re-exporter,exportproducersandserverswhohavepaidtheinitialturnovertaxasdeterminedinArticleNo.13ofthepresentlaw,shallhavetherighttoobtainthedeductionduringthenextimportofgoods,rawmaterialsandotherproducts.

ThedeductionshallbeoperatedinconformitywiththeconditionsstatedinArticleNo.15ofthepresentlaw,andwithpresentationofthere-exportdocuments.

Article17:Reimbursementoftheinitialturnovertaxpaid

Intheeventwhenthesalesorserviceoperationshavebeenliquidatedforsomereasons,theinitialturnovertaxpaidshallbedeductedfromtheamountsubjecttotaxpaymentintheamountoftheliquidation,orinthenextmonthuntilithasbeenfullydeducted.

PARTIII-EXCISETAX

CHAPTERI

LimitofExciseTax,GoodsduetoTaxPaymentorExemption

Article18:Excisetax

Theexcisetaxisanindirecttaxcollectedfromsomeconsumersgoods.

Article19 :Limitofexcisetax

Theexcisetaxshallbecollectedfromsomeproductsimportedormanufacturedbydomesticproducersforsalesinsidethecountry.

Article20:Goodsduetoexcisetaxpayment

Someproductsthatbeimportedorsuppliedforsalesbylocalfactories,suchasfuel,alcoholorthealcoholicdrinks,softdrinksandothers,packedandunpackedcigarettes,cigars,perfumesandcosmetic,shallbeimposedattheratesdeterminedinArticle23ofthepresentlaw.

Article21:Tax-exemptedgoods

Inordertopromoteexportandhealthactivitiesandtoimplementtheinternationalprinciples,thefollowinggoodsshallbeexemptedfromtheexcisetax.

SomeproductsasdeterminedinArticleNo.20ofthepresentlawthatshallbeexportaccordingtotheconfirmationoftheconcernedauthorityoftheLaoPDR;

kerosene;

Alcohol(90)formedicalpurposes;

SomeproductssoldtotheEmbassiesandInternationalOrganizationintheLaoPDRaccordingtotheconfirmationofMinistryofForeignAffairs,

CHAPTERII

Calculationbasis,Rates,DeclarationandPaymentofexcisetax

Article22:Basisforcalculationofexcisetax

Theexcisetaxcalculationshallbebasedontheimportcostforimportgoodsorfactorycostfordomesticproducts.Theimportcostincludestheimportamountdeclaredplusimportdutyandotherfees(ifexist).Thefactorycostincludestheproductioncostplusotherfees(ifexist).

Article23:Ratesofexcisetax

Theratesofexcisetaxshallbeasfollows:

1:Fuel:

Gasoline(super)23percent

Gasoline(Normal)20percent

Diesel10percent

Aviationgasoline10percent

Lubricant,hydraulicoil,grease,brakeoil2percent

2:Alcoholorotheralcoholicdrinks:

Alcoholoralcoholicdrinks(above15degree)....40percent

Beer,wineandotherdrinks(below15degree)....30percent

Bottledsoftdrinksandothervitamindrinks....20percent

Packedandunpackedcigarettes,cigars 30 percent

Perfumeandcosmetic 10 percent

Play-cardsandothersimilaritems 50 percent

Article24:Declarationandpaymentofutilizationtax

Imports,orproducersofsomeproductsasstatedinArticleNo.20ofthepresentlaw,shalldeclareandpayexcisetaxasfollows:

Forimport:theimportersshallproducethecustomsdeclaringdocumentstothecustomsofficesattheimportcustomscheckpointsinordertopaytax.Thetaxshallbefullypaidbeforeremovingthegoodsoutofthecustomscheckpoint.

Fordomesticproduction:thedomesticmanufacturersshallproducethetaxdeclaringsheetstotheconcernedtaxauthoritymonthlybeforethe15-dayofthenextmonthforpaymentofexcisetaxforcurrentmonth.

PARTIV-PROFITANDINCOMETAX

CHAPTERI

Taxlimits,taxableprofitsandincomes,andpersonswhoshallpaythetax

Article25:Profitandincometax

Theprofitandincometaxisadirecttaxpaidbybusinessmenorindependentjobbers,orthosewhoobtainincomesfromsalaryorwages,movableorimmovableproperty,intellectualpropertyrightandotherlicenses.

Article26:Limitofprofitandincometax

TheprofitandincometaxshallbecollectedfromannualprofitsorincomesofthosepersonswhohaveprofitsorincomeintheLaoPDRincludingthatstatedinArticleNo.29ofthepresentlaw.TheprofitsorincomesgainerscanbeanindividualorentitywhohaveapermanentresideneeintheLaoPDRorabroad.

Article27:Profittax

Theprofitswhichshallbeimposed,areasfollows:

businessactivitiesas

naturalresourcessales,andgeneralconstruction,repairs,marketmanagementbudget,foreignaidsor

insuraneeoperations,hotel

Thebusinessprofitisatypeofprofitsgainedfromsuchagriculture-forestry,industryandhandicraftsincludingmining,import-exportoperations,wholesaleandretailservices,suchastransport,post,telecommunications,developmentoflandforleasingpurposes,auctionsonandconstructionofprojectsfundedbytheGovernmentloansonbilateralormultilateralbasis,bankingandandtouristactivities,drinkingbars,lottery,concerts,sport,agentordealerbusiness;

professions,suchasengineeringand

Theprofitmadefromtheindependenttypeofjobsordoctors,advocates,lawandaccountingconsultants,

sculpturingconsultants.

Article28:Incometax

Thetaxableincomesshallbeasfollows:

Theincomemadefromsalaries,suchaslaborcharges,bonus,careersallowances,andothermaterialbenefitsobtainedaccordingtothecontractsbyanyoftheGovernmentorprivateparties;

Theincomemadefrommovablecapitalinformsofsharedividendsorother

benefitssharedbetweenshareholders,lendinginterestrates,warranty fees

obtainedaccordingtothecontracts'orotherobligationsuniessotherwiseagreedbetweentheGovernmentofLaoPDRandconcerned parties,

Theprofitssharedorothertaxablebenefitsshallincludesuchprofits as

maybeappliedtoanyformsofutilizationincludingdirectspending,uniess it

shallbesavedtotheaccumulationfundsorincludedtothecompanies' capital

assets,bonuses,meetingperdiems,benefitsarisenbyincreaseor reductionof

capitalassetsofcompanies,concentrationof'enterprises,transferofshares,valuesaddedfromthecompaniesbankruptcyordebtliquidation;

Theincomemadefromrentsoftheimmovableproperty,suchasrentalsor

otherbenefitsgainedaccordingtothecontract,orrenting obligationsonthe

land,housesorotherproperty;

Theincomefromthecopyright.orotherrights,suchasintellectualproperty,know-how,trade-mark,compositionsandnovels.

non- citizenship

determinedintheArticle

Article29:Personswhoshallpaytheprofitandincometax

LaoIndividualsorentities,immigrantsorforeignersincludingpersonswho,havetheprofitableactivitiesintheLaoPDRas

No.27-28ofthepresentlaw,shallpaytheprofitorincometaxtothestatebudget.

IftheGovernmentofficialsappointedtoresideorworkwithInternationalOrganizationsabroadhavebeenexemptedfrompayingtheincometaxthere,theyshalldeclareandpaythatdutyintheLaoPDR.

IfforeignworkerswhocometoworkandstayintheLaoPDRmorethan180dayswithinthefiscalyearandreceivesalariesabroad,shallpaytheincometaxintheLaoPDRuniessotherwiseagreedwiththeLao

Government.

CHAPTERII

Tax-ExemptedIncomes,TaxExemptionor

PaymentofProfitTaxataDiscountRate

Article30:Tax-exemptedincomes

Thetax-exemptionincomesshallinclude:

themselves;

Incomemadefromagriculturalproductionbypeasants

Incomeobtainedfromconcertperformanee,sportandothers;

Salaryofforeignconsultantsorexpertswhoprovideaprojectassistaneeinthe

LaoPDR,andsuchexemptionshouldbestatedintheagreementbetweentheLaoGovernmentandconcerned parties;

SalaryoftheDiplomaticandInternationalOrganizationsofficialtotheLaoPDR;

AllowancespermittedwithinthelimitsoftheLaborLaw;

Deductedfundsforpensionsorotherwelfarematters,familyallowances;

Singleallowanee,pension,perdiems;

Lendinginterests;bondorsharesinterests;

Socialsecurityfunds;

Lotteryprizes;

BonusorpremiumgivenbytheGovernmenttothosepeoplewhohaveachievementsinpreventingtheviolationofthelaws;

Scientificpremiums

Article31:Taxexemptionorpaymentofprofittaxatadiscountrate

PersonswhohavebeenpermittedbytheGovernmenttoinvestprojectsorotherpriorityzonesintheLaoPDR,shallbeexemption,ordependingon eachcase,shallpay

theprofittaxatthediscountrateswithinthedurationdeterminedbytheconcernedcommittees.InordertoobtainsuchprivilegestheabovementionedpersonsshallholdanaccountingsystemconformedtotheprinciplessetbytheAccounting Law.

CHAPTERIII

PlaceoftheProfitandIncomeTaxPayment

Article