Presidential Decree on Adjusting Consumption Tax Rates for Certain Goods
关于调整部分商品消费税率的总统令
ລັດຖະບັນຍັດຂອງປະທານປະເທດ ວ່າດ້ວຍການປັບປຸງອັດຕາອາກອນຊົມໃຊ້ຂອງບາງປະເພດສິນຄ້າ
Summary
This regulation adjusts the consumption tax rates for certain goods in Laos, covering categories such as vehicles, alcohol, beer, tobacco, beverages, and gaming machines, and specifies the applicable tax rates.
Articles
Article ມາດຕາ 1
Article 2 Types of Goods with Adjusted Consumption Tax Rates
Goods subject to consumption tax that have had their consumption tax rates adjusted are of the following types:
1. Vehicles using fuel (specifically jeeps and sedans);
2. Alcohol or alcoholic beverages;
3. Beer;
4. Cigarettes;
5. Ready-to-drink beverages;
Article ມາດຕາ 2
Article 2 Consumption Tax Rates
The types of goods subject to consumption tax, as stipulated in the Law on Amendments to Certain Articles of the Tax Law and the Law on Consumption Tax, Article 15, Consumption Tax Rates, have been revised for certain items as follows:
1. Vehicles using fossil fuels (specifically jeeps and sedans):
- Up to 1,000 cc 31%
- Over 1,000 cc to 1,600 cc 41%
- Over 1,600 cc to 2,000 cc 56%
- Over 2,000 cc to 2,500 cc 66%
- Over 2,500 cc to 3,000 cc 82%
- Over 3,000 cc to 4,000 cc 127%
- Over 4,000 cc to 5,000 cc 200%
- Over 5,000 cc 220%
2. Liquor or alcoholic beverages:
- Alcoholic content exceeding 23% 110%
- Alcoholic content from 23% down to 10% 90%
- Alcoholic content below 10% 72%
3. Beer:
- Alcoholic content exceeding 5% and above 70%
- Alcoholic content from 0.5% to 5% 60%
4. Tobacco products:
- Cigars, cigarettes in rolls or packs, and other tobacco products 72%
- Cut tobacco 47%
5. Finished beverages:
- Carbonated water, soda water, and similar beverages 12%
- Other beverages 17%
6. Coin-operated game machines, all types of game machines, and all types of gambling game machines (duly licensed) 50%
For other types of goods and services subject to consumption tax that are not revised or increased in this decree, the rates shall be as stipulated in the Law on Amendments to Certain Articles of the Tax Law and the Law on Consumption Tax, Article 15, Consumption Tax Rates.
Article ມາດຕາ 3
Article 3 Implementation
The Government of the Lao People's Democratic Republic shall implement this law.
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