Instruction Order on Registration for the Value Added Tax System (Attapeu Province)
关于登记加入增值税制度的指示令（阿速坡省）
ຄຳສັ່ງແນະນຳ ວ່າດ້ວຍການຈົດທະບຽນເຂົ້າໃນລະບົບອາກອນມູນຄ່າເພີ່ມ (ແຂວງອັດຕະປື)
Summary
The Governor of Attapeu Province issued an order requiring business units with annual revenue over 400 million kip that have not yet registered to register for the VAT system, use tax invoices legally, and assigned the Provincial Tax Department and Provincial Finance Department to conduct publicity, management, inspection, and handling of violators.
Articles
Article 1
Preamble
Lao People's Democratic Republic
Peace Independence Democracy Unity Prosperity
Attapeu Province No. ພ/ຈຂ.ອປ
Attapeu, dated 4 November 2024
Instruction
To: - All provincial departments, divisions, and equivalent organizations at provincial and district levels.
- All business units, individuals, legal entities, or operators, both domestic and foreign, conducting business in Attapeu Province.
Re: Registration in the Value Added Tax System.
- Pursuant to the Law on Local Administration of the Lao PDR No. 68/ສພຊ, dated 14 December 2015, Chapter 4, Article 20 on the rights and duties of the Governor;
- Pursuant to the Law on Value Added Tax No. 52ຂ/ສພຊ, dated 28 July 2014;
- Pursuant to the Law on Accounting No. 47/ສພຊ, dated 26 December 2013;
- Pursuant to the Decree of the Prime Minister on Invoices No. 12/ນຍ, dated 28 January 2006.
In order to implement the Law on Value Added Tax and to promote production of goods and services, investment, and export, aiming to ensure that all business units operate correctly in accordance with laws and regulations, and actively contribute their obligations based on their actual business activities to the socio-economic development of the nation in general and Attapeu Province in particular, ensuring budget revenue generation through breakthroughs according to short-term and long-term plans.
The Governor of Attapeu Province issues the following instruction:
Article 2
Article 1 All business units, individuals, legal entities, and organizations operating businesses within Attapeu Province with annual business revenue from 400 million kip (four hundred million kip) upwards but have not yet registered in the VAT system, including those without domicile and not established in the Lao PDR but generating income within Attapeu Province, shall come to register in the VAT system and implement in accordance with the laws and regulations on VAT, by using VAT invoices, keeping accounts according to accounting regulations, and becoming VAT taxpayers as prescribed by laws and regulations.
Article 3
Article 2 All business units, individuals, legal entities, and organizations, both domestic and foreign, operating businesses and generating income within Attapeu Province must use correct invoices (invoices printed and distributed by the Ministry of Finance or authorized for use) as supporting documents for procurement, hiring, purchase-sale and movement of goods, recording of income-expenditure, tax declaration and payment, application for deduction and refund of input VAT by business operators, and as accompanying documents for proposing budget expenditure approval, ensuring accuracy and compliance with regulations;
- It is strictly prohibited for any business units, operators, or organizations to distribute and use incorrect invoices (fake invoices or invoices not authorized for printing or use by the Ministry of Finance).
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