Decree on Tax and Fee Management for Casino Operations
关于赌场业务税收及规费管理的法令
ລັດຖະບັນຍັດວ່າດ້ວຍ ການຄຸ້ມຄອງອາກອນເດັດຖານ ແລະ ຄ່າທຳນຽມ ສຳລັບທຸລະກິດກາຊີໂນ
Summary
This decree adjusts tax and fee management for casino operations in Laos, with core content imposing fixed taxes based on table grades and number of gaming machines, and charging a service fee of USD 200 per person per entry.
Articles
Article ມາດຕາ 1
Article 1 This Decree shall enter into force from the date of its signature.
Article ມາດຕາ 2
Article 2 Purpose
This decree establishes fixed tax rates and service fees for casino businesses and entrance service fees to manage and collect tax revenues from such businesses into the state budget in a unified, accurate, complete, timely, efficient, and effective manner, contributing to the socio-economic development of the nation.
Article ມາດຕາ 3
Article 3 Gaming Tax and Entrance Fee
Gaming tax is an obligation levied according to the type of gaming table and slot machine services provided for casino businesses.
The entrance fee for casino services is an obligation collected from Lao citizens, foreigners, and stateless persons residing in the Lao PDR.
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