Guidelines of the Ministry of Finance on Implementing the Law on Income Tax (No. 67/NA, June 18, 2019)
财政部关于实施《所得税法》（第67/国会号，2019年6月18日）的指引
ຄຳແນະນຳ ກ່ຽວກັບ ການຈັດຕັ້ງປະຕິບັດ ກົດໝາຍ ວ່າດ້ວຍ ອາກອນລາຍໄດ້ ສະບັບເລກທີ 67/ສພຊ ລົງວັນທີ 18 ມີຖຸນາ 2019 (ກະຊວງການເງິນ)
Summary
This Guideline issued by the Ministry of Finance of Laos elaborates on the principles, regulations, methods, and measures of the Law on Income Tax (No. 67/National Assembly), covering the calculation, collection, declaration, payment, management, and supervision of profit tax, micro-enterprise income tax, and personal income tax, unifying implementation nationwide.
Articles
Article 1
Purpose This guideline aims to detail the principles, regulations, methods, and measures for the calculation, collection, declaration, payment, management, supervision, and inspection of profit tax, micro-enterprise income tax, and personal income tax as stipulated in the Law on Income Tax (No. 67/NA, promulgated on June 18, 2019), so that individuals, legal entities, and various organizations engaged in business and various professions, both domestic and foreign, can correctly understand and uniformly implement them nationwide, while also complying with international tax regulations and principles.
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