Taxpayer identification number (TIN) · tax registration in Laos: statutory documents, competent authority and legal basis
Who can apply
Both Lao citizens and foreigners may apply; the documents differ.
Competent authority: Tax authority (enterprises receive the number together with the enterprise registration certificate through the registration system, with no separate trip to the tax office; foreign enterprises earning income in Laos: the Tax Department or the provincial or capital tax office where they operate; organisations: their supervising tax office; individuals: the tax office where they reside, or where they operate if they have no residence)
At a glance
Where to apply: Enterprises do not go to the tax office at all: the number is issued with the enterprise registration certificate and printed on it. Everyone else goes to the tax authority: foreign enterprises to the Tax Department or the provincial or capital office where they operate; organisations to their supervising office; individuals to the office where they live, or where they operate if they have no residence (TIN Decree Art. 7)
Steps:
- First decide which case you are in: an enterprise registered in Laos, a foreign enterprise, an organisation, or an individual with or without residence
- Enterprise: you receive it when you register the enterprise; the number is printed on the certificate and that is all
- Other cases: prepare the application (foreign enterprises add the project owner or authority certification; non-government organisations add authority certification) and file it with the corresponding tax office
How long: Enterprises receive it with the registration certificate, which is issued within 3 working days by law (Enterprise Law Art. 17). For the other cases the decree sets no time limit, so follow what the counter tells you.
Cost: The TIN decree sets no separate application fee. Art. 15 of the 2021 fee ordinance lists, under the Planning and Investment sector, "issue of the enterprise registration certificate, tax number certificate and company seal, 50,000 kip"; that line is unclear in our scan and belongs to that sector, so the rate posted at the counter prevails.
Statutory document list
An enterprise registered in Laos (including in a special economic zone)
- Enterprise registration certificate (the taxpayer number is printed on it and is issued together with the registration; no separate application) (required)
- For a branch: the permit from the relevant authority, and notify the tax officer to update the branch data (Art. 7.1) (optional)
- If someone acts for you: a power of attorney (optional)
An enterprise not established in Laos but earning income there
- Application for a taxpayer identification number (required)
- Certification from the project owner or the relevant authority (Art. 7.2) (required)
- If someone acts for you: a power of attorney (optional)
A state organisation
- Application for a taxpayer identification number (required)
- If someone acts for you: a power of attorney (optional)
A non-government organisation
- Application for a taxpayer identification number (required)
- Certification from the relevant authority (non-government organisation, Art. 7.4) (required)
- If someone acts for you: a power of attorney (optional)
An individual residing in Laos
- Application for a taxpayer identification number (required)
- If the employer applies on your behalf: the organisation's application (Art. 7.5) (optional)
- Proof of identity (Lao: ID card or household book; foreigners: passport) — the decree does not itemise this, so follow what the counter asks for (optional)
- If someone acts for you: a power of attorney (optional)
An individual with no residence in Laos
- Application for a taxpayer identification number (required)
- Proof of identity (Lao: ID card or household book; foreigners: passport) — the decree does not itemise this, so follow what the counter asks for (optional)
- If someone acts for you: a power of attorney (optional)
Terminate the taxpayer number (cessation, dissolution, bankruptcy)
- Evidence of the ground for termination: permanent cessation, dissolution or bankruptcy documents (legal entity); loss of capacity or death (individual) (required)
- If someone acts for you: a power of attorney (optional)
Statutory requirements
- Lao citizens, resident aliens, stateless persons, foreigners, legal entities and organisations that do business or earn income inside or outside Laos and have a tax obligation must hold a taxpayer identification number (TIN Decree Art. 3; the Tax Administration Law Art. 62 lists applying for and using the number as the taxpayer's first duty).
- The number is issued by the tax revenue information system (TaxRIS) or a system the tax authority approves; each level of the tax authority then confirms and issues the TIN certificate showing the number, the taxpayer's name, address or contact address and phone, and the date of issue (Arts. 8, 9 and 10).
- Each taxpayer may use only one number. It must appear on tax declarations, invoices, payment vouchers, customs declarations, accounting records, goods movement documents and other official papers, and must be used when opening a deposit account at a commercial bank or other financial institution (Decree Art. 11; Tax Administration Law Art. 23).
- Fines (TIN Decree Art. 25): omitting the number from a tax or customs declaration, receipt or goods movement document, 100,000 kip each time after a written warning; obtaining more than one number for yourself, 1,500,000 kip; holding an incorrect number, reusing a terminated one, lending yours or using someone else's, 3,000,000 kip; failing to apply when required, or doing business or earning income without a number, 5,000,000 kip after a written warning.
- An enterprise needs no separate trip to the tax office: the number is issued together with the enterprise registration certificate through the registration system and is printed on that certificate, which for enterprises replaces the separate TIN certificate (Tax Administration Law Art. 22; TIN Decree Arts. 7.1 and 9).
- An enterprise not established or resident in Laos but earning income there applies to the Tax Department or the provincial or capital tax office where it operates, with certification from the project owner or the relevant authority (Art. 7.2).
- An individual residing in Laos applies to the tax office where they live, and their state or private employer may apply on their behalf; an individual with no residence applies where they operate (Arts. 7.5 and 7.6).
- The number ends when a legal entity or organisation permanently ceases business, is dissolved or goes bankrupt, or when an individual loses legal capacity or dies. A terminated number is never reused (Decree Art. 12; Tax Administration Law Art. 24 also lists an ordered permanent closure).
Common issues
- Enterprises should not queue at the tax office: the number comes with the registration certificate and is printed on it (Tax Administration Law Art. 22; Decree Arts. 7.1 and 9)
- One person, one number: obtaining more than one for yourself carries a 1,500,000 kip fine (Art. 25.2)
Legal basis (Lao Official Gazette texts)
Excerpt: Article 21. Taxpayer Identification Number A taxpayer identification number refers to a code number for persons obligated to pay taxes in the Lao People’s Democratic Republic, used for management and tracking inspection …
Excerpt: Article 22. Issuance of Taxpayer Identification Numbers Individuals, legal persons, or organizations that register for business declaration shall obtain a taxpayer identification number through the business registration …
Excerpt: Article 23 Use of Taxpayer Identification Number Taxpayers must use their taxpayer identification number in tax returns, invoices, tax payment vouchers, customs declaration documents, accounting documents, documents for …
Excerpt: Article 24. Termination of Taxpayer Identification Number The taxpayer identification number shall be terminated in the following cases: permanent cessation of business, bankruptcy, being ordered to permanently cease ope …
Excerpt: Article 62. Obligations of Taxpayers and Tax Payers Taxpayers and tax payers have the following obligations: 1. To apply for and use a taxpayer identification number; 2. …
Frequently asked questions
Who can apply for a Taxpayer identification number (TIN) · tax registration in Laos?
Both Lao citizens and foreigners may apply; the documents differ. Competent authority: Tax authority (enterprises receive the number together with the enterprise registration certificate through the registration system, with no separate trip to the tax office; foreign enterprises earning income in Laos: the Tax Department or the provincial or capital tax office where they operate; organisations: their supervising tax office; individuals: the tax office where they reside, or where they operate if they have no residence).
What documents are required for a Taxpayer identification number (TIN) · tax registration in Laos?
5 statutory items: Enterprise registration certificate (the taxpayer number is printed on it and is issued together with the registration; no separate application); Application for a taxpayer identification number; Certification from the project owner or the relevant authority (Art. 7.2); Certification from the relevant authority (non-government organisation, Art. 7.4); Evidence of the ground for termination: permanent cessation, dissolution or bankruptcy documents (legal entity); loss of capacity or death (individual). Competent authority: Tax authority (enterprises receive the number together with the enterprise registration certificate through the registration system, with no separate trip to the tax office; foreign enterprises earning income in Laos: the Tax Department or the provincial or capital tax office where they operate; organisations: their supervising tax office; individuals: the tax office where they reside, or where they operate if they have no residence).
What is the legal basis for a Taxpayer identification number (TIN) · tax registration in Laos?
Based on Tax Administration Law (Revised Edition) Article 21; Tax Administration Law (Revised Edition) Article 22; Tax Administration Law (Revised Edition) Article 23; Tax Administration Law (Revised Edition) Article 24; Tax Administration Law (Revised Edition) Article 62; Decree on Taxpayer Identification Numbers Article 3; Decree on Taxpayer Identification Numbers Article 5; Decree on Taxpayer Identification Numbers Article 6; Decree on Taxpayer Identification Numbers Article 7; Decree on Taxpayer Identification Numbers Article 8; Decree on Taxpayer Identification Numbers Article 9; Decree on Taxpayer Identification Numbers Article 10; Decree on Taxpayer Identification Numbers Article 11; Decree on Taxpayer Identification Numbers Article 12; Decree on Taxpayer Identification Numbers Article 25; Decree of the President of the Lao People's Democratic Republic on Fees and Service Charges (No. 002/PP) Article 15. The full texts are available in the LaoPaniti law library, sourced from the Lao Official Gazette.
Are there time limits or hard requirements for a Taxpayer identification number (TIN) · tax registration in Laos?
Lao citizens, resident aliens, stateless persons, foreigners, legal entities and organisations that do business or earn income inside or outside Laos and have a tax obligation must hold a taxpayer identification number (TIN Decree Art. 3; the Tax Administration Law Art. 62 lists applying for and using the number as the taxpayer's first duty). The number is issued by the tax revenue information system (TaxRIS) or a system the tax authority approves; each level of the tax authority then confirms and issues the TIN certificate showing the number, the taxpayer's name, address or contact address and phone, and the date of issue (Arts. 8, 9 and 10). Each taxpayer may use only one number. It must appear on tax declarations, invoices, payment vouchers, customs declarations, accounting records, goods movement documents and other official papers, and must be used when opening a deposit account at a commercial bank or other financial institution (Decree Art. 11; Tax Administration Law Art. 23). Fines (TIN Decree Art. 25): omitting the number from a tax or customs declaration, receipt or goods movement document, 100,000 kip each time after a written warning; obtaining more than one number for yourself, 1,500,000 kip; holding an incorrect number, reusing a terminated one, lending yours or using someone else's, 3,000,000 kip; failing to apply when required, or doing business or earning income without a number, 5,000,000 kip after a written warning. An enterprise needs no separate trip to the tax office: the number is issued together with the enterprise registration certificate through the registration system and is printed on that certificate, which for enterprises replaces the separate TIN certificate (Tax Administration Law Art. 22; TIN Decree Arts. 7.1 and 9). An enterprise not established or resident in Laos but earning income there applies to the Tax Department or the provincial or capital tax office where it operates, with certification from the project owner or the relevant authority (Art. 7.2). An individual residing in Laos applies to the tax office where they live, and their state or private employer may apply on their behalf; an individual with no residence applies where they operate (Arts. 7.5 and 7.6). The number ends when a legal entity or organisation permanently ceases business, is dissolved or goes bankrupt, or when an individual loses legal capacity or dies. A terminated number is never reused (Decree Art. 12; Tax Administration Law Art. 24 also lists an ordered permanent closure).
How much does a Taxpayer identification number (TIN) · tax registration cost in Laos and how long does it take?
Cost: The TIN decree sets no separate application fee. Art. 15 of the 2021 fee ordinance lists, under the Planning and Investment sector, "issue of the enterprise registration certificate, tax number certificate and company seal, 50,000 kip"; that line is unclear in our scan and belongs to that sector, so the rate posted at the counter prevails.. How long: Enterprises receive it with the registration certificate, which is issued within 3 working days by law (Enterprise Law Art. 17). For the other cases the decree sets no time limit, so follow what the counter tells you..
Can LaoPaniti obtain the Taxpayer identification number (TIN) · tax registration for me?
LaoPaniti organises the document list, offers online form filling, document upload and pre-check hand-off by staff. It is not a government filing, does not represent acceptance or approval by any authority, and promises neither results nor expedited handling. Formal processing follows the current requirements of the Tax authority (enterprises receive the number together with the enterprise registration certificate through the registration system, with no separate trip to the tax office; foreign enterprises earning income in Laos: the Tax Department or the provincial or capital tax office where they operate; organisations: their supervising tax office; individuals: the tax office where they reside, or where they operate if they have no residence).
Organise documents online and submit for pre-check →
Other matters
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