Decree on the abolition of certain Articles of the Council of Ministers Resolution, No. 47/CMST, dated 26 June 1989. No.48/GoL, dated 19 February 2019
关于废除部长会议决议（第47/部长会议号，1989年6月26日）若干条款的法令，第48/政府号，2019年2月19日
ດຳລັດ ວ່າດ້ວຍ ການລົບລ້າງບາງມາດຕາ ຂອງມະຕິຕົກລົງຂອງສະພາລັດຖະມົນຕີ ສະບັບເລກທີ 47/ປສລ, ລົງວັນທີ 26 ມິຖຸນາ 1989, ເລກທີ 48/ລບ, ລົງວັນທີ 19 ກຸມພາ 2019
Summary
This Decree stipulates the repeal of Clause 2 of Article 15 of Resolution No. 47/CMST dated June 26, 1989, of the Council of Ministers, concerning maintenance fees, resource taxes, and special surcharges, as well as Article 16 regarding the basis for calculating resource taxes and their rates, with the aim of avoiding duplicate tax and fee collection arising from the 2012 Decree on Goods and Export Tariffs and the 2015 Regulation on Natural Resource Fee Rates. This Decree requires all ministries, ministry-level agencies, the Vientiane Capital, provinces, and relevant parties to cooperate in its implementation, and it shall take effect from the date of its signing.
Articles
Article 1
Article 1. repealing paragraph 2, Article 15 "On maintenance fees, resource taxes
and special surcharges" and Article 16 "Basis for calculation and rate of resource
taxes" of the Council of Ministers Resolution on State Tax Regulation No.
47/CMST, dated 26 June 1989. This repeal will avoid duplication of taxes and
duties by the Decree on Goods and Export Tariffs No. 002/President, date 27
April 2012; and the Ordinance on Natural Resource Rate No.001/President, date
15 December 2015
Article 2
Article 2. Ministries, Government Agencies Equivalent to Ministries, Vientiane
Capital, Provinces, and Relevant Parties shall cooperate to implement this Decree
effectively.
Article 3
Article 3. of this Decree is effective from the date of signing onwards.
On behalf of the Government,
Prime Minister
Thongloun Sisoulith
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