Law on Income Tax (Amended)
所得税法（修订版）
ກົດໝາຍວ່າດ້ວຍ ອາກອນລາຍໄດ້ (ສະບັບປັບປຸງ)
Summary
This regulation governs the administration of income tax for individuals, legal persons, and other organizations in Laos, with core content clarifying tax obligations, rate rules, and collection principles, aiming to safeguard budget revenue and promote economic development.
Articles
Article ມາດຕາ 1
Article 1 (Amended) Purpose
This law defines principles, regulations, methods and measures regarding the management and monitoring of income tax work in order to make such work efficient and effective, aiming to promote and encourage income earners to fulfill their obligations to the state, business operations, innovation to grow sustainably, redistribute income in society, ensure the collection of revenue into the state budget accurately, completely, transparently and fairly, be able to integrate with the region and internationally, contribute to the socio-economic development of the nation.
Article ມາດຕາ 2
Article 2 (Amended) Income Tax
Income tax is a monetary obligation collected from individuals, legal entities and organizations that have income, consisting of profit tax and income tax of individuals, legal entities and organizations.
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