Decree on Taxpayer Identification Numbers
关于纳税人识别号的法令
ດຳລັດ ວ່າດ້ວຍເລກປະຈຳຕົວຜູ້ເສຍອາກອນ
Summary
Decree of the Government of Laos stipulating principles, regulations, and measures for the management, issuance, and use of taxpayer identification numbers, specifying the structure, application and issuance, use and termination, responsibilities of various departments, prohibited acts, and handling of violations, replacing Decree No. 354/Government Office of 2007, effective from July 27, 2023.
Articles
Article 1
Purpose. This Decree stipulates principles, regulations, and measures regarding the management, issuance, and use of taxpayer identification numbers, in order to achieve clear, modern, and efficient management of the information database arising from taxpayers' business operations or professional activities, aiming to ensure the correct and complete collection of taxes in accordance with the law.
Article 2
Taxpayer Identification Number. A taxpayer identification number refers to a code for a person obligated to pay taxes in the Lao People's Democratic Republic, used for management, tracking, and inspection within the tax payment and tax information system.
Article 3
Objects Required to Hold a Taxpayer Identification Number. Lao citizens, aliens, stateless persons, foreigners, legal entities, or organizations that operate businesses or engage in other income-generating activities within or outside the territory of the Lao People’s Democratic Republic and incur tax obligations in accordance with laws and regulations must hold a taxpayer identification number.
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