Guidelines on Implementing the Value Added Tax Law (Ministry of Finance No. 1930/MF)
关于执行增值税法的指南（财政部第1930/ກງ号）
ຄຳແນະນຳ ວ່າດ້ວຍການຈັດຕັ້ງປະຕິບັດ ກົດໝາຍວ່າດ້ວຍອາກອນມູນຄ່າເພີ່ມ (ກະຊວງການເງິນ ເລກທີ 1930/ກງ)
Summary
The Ministry of Finance of the Lao PDR issues guidelines for implementing the Value Added Tax Law, systematically detailing rules for VAT collection, calculation, deduction and refund, declaration and payment, entry and exit from the system, accounting, invoice use, and tax arrears management, with numerous calculation examples involving imports, exports, special economic zones, transportation, and customs clearance.
Articles
Article 1
Purpose. This guideline provides detailed elaboration and explanation of the principles, systems, methods, and measures concerning the collection, calculation, deduction and refund, declaration and payment, management, supervision, and inspection of value-added tax as stipulated in the Law on Value Added Tax (Amended Version No. 48/NA, dated June 20, 2018), in order to enable individuals, legal entities, and organizations, both domestic and foreign, operating, earning a livelihood, living, and using goods and services within the territory of the Lao People's Democratic Republic, as well as tax officials and other relevant persons, to correctly understand and uniformly implement the Law on Value Added Tax nationwide.
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