Guidance on the Implementation of the Consumption Tax Law
关于实施消费税法的指导
ຄຳແນະນຳ ກ່ຽວກັບການຈັດຕັ້ງປະຕິບັດກົດໝາຍວ່າດ້ວຍອາກອນຊົມໃຊ້
Summary
This guidance issued by the Ministry of Finance interprets, explains calculation methods, and provides examples for certain provisions of the 2019 Law on Consumption Tax (No. 68/NA) and the 2021 Law Amending Certain Provisions of the Tax Law (No. 01/NA), covering tax obligations, collection, lists of taxable and exempt goods and services, tax base, rates (proportional and specific/minimum and additional consumption tax), timing, declaration, payment, and implementation, organized by Roman numeral sections with 11 explanatory points under the second section.
Articles
Article 1
1. To elaborate in detail on certain provisions of the Law on Excise Tax No. 68/NA, dated June 19, 2019, and the Law on Amending Certain Articles of the Tax Law No. 01/NA, dated August 7, 2021; 2. To provide guidance, explain methods, and give examples to facilitate the understanding of the implementation of excise tax work; 3. To provide a basis for the calculation, collection, declaration, payment, management, and tracking inspection of excise tax, making it efficient and effective, aiming to enable domestic and foreign individuals, legal entities, or organizations operating, earning a livelihood, and engaging in various occupations in Laos to understand and implement it correctly and uniformly nationwide.
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