Decree on the Taxpayer Identification Number No. 354/PM, dated 05 October 2007
关于纳税人识别号的法令 第354/总理号，2007年10月5日
ດຳລັດ ວ່າດ້ວຍເລກປະຈຳຕົວຜູ້ເສຍອາກອນ ເລກທີ 354/ນຍ, ລົງວັນທີ 05 ຕຸລາ 2007
Summary
This Decree stipulates the principles, regulations, methods, and measures for the use of taxpayer identification numbers, aiming to achieve clarity, modernization, and efficiency in the management of databases on taxpayers' business activities, and to ensure comprehensive and accurate tax collection in accordance with the law. A taxpayer identification number is a unique code assigned to individuals obligated to pay taxes, used for managing and monitoring data. This Decree applies to individuals, legal entities, and organizations operating or working on a long-term or temporary basis within the territory of Laos, including foreigners and residents deriving income from abroad.
Articles
Article 1
Article 1.
Objectives
This Decree defines principles, regulations, methods, and measures regarding the use
of a taxpayer identification number in order to enable the management of a taxpayer business
operation database or work to be clear, modern, and effective, and to ensure the collection of
full and accurate tax revenues in accordance with applicable laws and regulations.
Article 2
Article 2.
Taxpayer Identification Number
A taxpayer’s identification number (“TIN”) refers to a code applied specifically to a
person who is liable for tax payments to the government for the management and monitoring
various data of taxpayers.
Article 3
Article 3.
Scope of Application
This Decree applies to individuals, legal entities, and organizations including
foreigners operating businesses or working permanently or temporarily in the Lao PDR, as
well as residents or persons with places of operating business in the Lao PDR that operate
their businesses in foreign countries with income.
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