Taxpayer identification number (TIN) · tax registration

税务登记/发票

ເລກປະຈຳຕົວຜູ້ເສຍອາກອນ (TIN)

Handling agency: Tax Department (MOF)

Source: 老挝税务司

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)

Procedure

• 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
• TaxRIS issues the number and the tax authority confirms it and hands over the TIN certificate (for enterprises the registration certificate carrying the number takes its place)
• Start using it: on tax declarations, invoices, payment vouchers, customs declarations, accounting records and goods movement documents, and when opening a bank account

Statutory time limit

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.

Common questions and pitfalls

• 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)
• Failing to apply when required, or trading and earning without a number, brings a 5,000,000 kip fine after a written warning (Art. 25.4)
• Leaving the number off a declaration, customs form, receipt or goods movement document costs 100,000 kip each time after a warning (Art. 25.1)
• Lending your number, using someone else's, or reviving a terminated one costs 3,000,000 kip (Art. 25.3)
• You need the number to open a bank account at a commercial bank or other financial institution (Tax Administration Law Art. 23)
• After cessation, dissolution or bankruptcy the number ends and cannot be used again; the same applies on an individual's loss of capacity or death (Decree Art. 12; Law Art. 24)
• When opening a branch, obtain the permit from the relevant authority and tell the tax officer to update the branch data (Art. 7.1)

16 items to fill in

Apply for "Taxpayer identification number (TIN) · tax registration" online with LaoPaniti