Resolution of the Permanent Council of the National Assembly on the Trial Implementation of Vehicle Tax no. 0137/PC, dated 04 November 2015
国会常务委员会关于试行车辆使用税税率的决议（第0137/国会常委会号，2015年11月4日）
ມະຕິ ຂອງຄະນະປະຈຳສະພາແຫ່ງຊາດ ວ່າດ້ວຍການທົດລອງນຳໃຊ້ອັດຕາອາກອນຊົມໃຊ້ຍານພາຫະນະ ເລກທີ 0137/ຄປຈ,ລົງວັນທີ 4 ພະຈິກ 2015
Summary
This Resolution stipulates a three-month trial period, effective from November 1, 2015, for the collection of import duties on vehicles based on actual prices, and approves the schedule of vehicle import duty rates submitted by the Government, which sets rates according to vehicle type, horsepower, and power source, covering motorcycles, small transport vehicles, and others. It also specifies the categories of vehicles exempt from import duties, including bicycles, trains, aircraft, ambulances, fire engines, public vehicles, agricultural machinery, heavy industrial machinery, and vehicles used by diplomatic organizations. Furthermore, it clarifies that manufacturers or assemblers who have already paid import duties on parts and components are not required to pay domestic excise taxes.
Articles
Article 1
Article 1. The government shall process the trial implementation of import vehicle tax with
actual price for 03 months starting from 1st November 2015 to 31st January 2015 and
consider to revise the Tax Law and propose to the 10th National Assembly Regular Meeting
to consider it.
Article 2
Article 2. The Permanent Council of the National Assembly approves the vehicle import tax
for the trial implementation presented by the government as follows:
No
Vehicle Type
Horsepower
Percentage
(%)
1
Motorbike
1.1
Fuel powered motorbike
Below 110 CC
111-150 CC
151-250 CC
251-500 CC
501-1.000 CC
20%
30%
50%
60%
80%
1.2
Green powered motorbike
5%
1.3
Motorbike parts and spare parts
5%
2
Transportation Vehicle
2.1
Small transportation vehicle
-
Fuel powered vehicle: car, jeep, van,
pick-up
Below 1.000 CC
1.001-1.600 CC
1.601-2.000 CC
2.001-2.500 CC
2.501-3.000 CC
3.001-4.000 CC
4.001-5.000 CC
Above 5.001
25%
30%
35%
40%
45%
70%
80%
90%
2.2
Small transportation vehicle:
-
Green powered vehicle: car, jeep, van,
pick-up
10%
2.3
Small transportation vehicle (pick-up) that the
pick-up part is 50% longer then total length from
front wheels to back wheels.
-
Fuel powered vehicle
-
Green powered vehicle
Medium transportation vehicle
-
Fuel powered vehicle
-
Green powered vehicle
Large transportation vehicle
-
Fuel powered vehicle
-
Green powered vehicle
-8%
5%
-
8%
5%
-
5%
3%
3
components and spare parts of all types of
vehicle
5%
Article 3
Article 3 Vehicles that are being exempted for the import tax includes:
1. Bicycle;
2. Train;
3. Airplane;
4. Ambulance
5. Fire truck
6. Public vehicle: refuse collection vehicle, vacuum cleaner vehicle, specialized vehicle
for cleansing public places in cities;
7. Agricultural machines: plough, cultivator, harrow, cult packer, rotator, dropper and
others (excluding agricultural products forwarder);
8. Heavy industrial machine in specific field such as: mining exploration, road
pavement, concrete installation, agricultural and industrial production, public service
(public works), and transport industry especially rickshaw, water truck, chilling
forwarder, and dangerous substance containers (fuel, gas, chemicals) and others.
9. General heavy machine: tractor, excavator, wheel loader, grader, pump, crane,
forklift;
10. Imported vehicle for re-export, and vehicles made in or assembled domestically for
export;
11. Vehicles meant to be used by foreign diplomatic organization and other foreign
organization in Lao PDR according to Ministry of Foreign Affairs’ regulations.
- The manufacturers or assemblers in Lao PDR, who have paid import tax for
parts/components and spare parts at the border checkpoints, will not pay the additional
domestic consumption tax
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