Guidance on Value-Added Tax Refunds to International Organizations, Embassies, Consulates, and Diplomatic Personnel in the Lao People's Democratic Republic
关于向驻老挝人民民主共和国的国际组织、大使馆、领事馆及外交人员退还增值税的指导意见
ຄຳແນະນຳ ກ່ຽວກັບ ການສົ່ງຄືນເງິນອາກອນມູນຄ່າເພີ່ມ ໃຫ້ແກ່ ອົງການຈັດຕັ້ງສາກົນ, ສະຖານເອກອັກຄະລັດຖະທູດ, ສະຖານກົງສຸນ ແລະ ນັກການທູດ ທີ່ປະຈຳຢູ່ ສປປ ລາວ
Summary
This guideline, pursuant to the Value Added Tax Law, specifies the principles, subjects, conditions, application materials, procedures, responsibilities of competent authorities, and penalties for violations regarding the refund of VAT on goods and services purchased in Laos by international organizations, embassies, consulates, and diplomatic personnel.
Articles
Article 1
Purpose. This Guidance aims to determine the principles, procedures, and methods for refunding value-added tax to international organizations, embassies, consulates, and diplomatic personnel stationed in the Lao People's Democratic Republic, in accordance with the provisions of the Value-Added Tax Law.
Article 2
Value Added Tax refund. Value Added Tax refund refers to the refund of Value Added Tax related to the purchase of goods and services within the Lao People's Democratic Republic to international organizations, embassies, consulates, and diplomatic personnel entitled to privileges under treaties and international agreements to which Laos is a party, in accordance with Article 25, Paragraph 4 and Article 26, Paragraph 5 of the Value Added Tax Law No. 48/National Assembly dated June 20, 2018.
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