Tax Administration Law (Revised Edition)
税收管理法（修订版）
ກົດໝາຍ ວ່າດ້ວຍການຄຸ້ມຄອງສ່ວຍສາອາກອນ (ສະບັບປັບປຸງ)
Summary
This Law stipulates the fundamental framework for tax administration, aiming to regulate matters such as tax registration, tax declaration, tax collection, and tax inspection, while clarifying the rights and obligations of tax authorities and taxpayers to ensure that taxes are levied and paid in accordance with the law. This Law applies to individuals and entities engaged in taxable activities within the territory of Laos, establishing the principles and procedures of tax administration to promote fairness and efficiency in taxation.
Articles
Article 1
Article 1. Purpose
This Law prescribes principles, regulations, and measures concerning tax administration to ensure uniformity, centralization, efficiency, and effectiveness, to encourage and promote individuals, legal entities, or organizations to fulfill tax obligations and conduct business operations towards sustainable development, aiming to ensure tax collection in accordance with the law, sufficient revenue collection into the state budget, with correctness, completeness, transparency, and fairness, contributing to national socio-economic development and strengthening national capacity.
Article 2
Article 2. Tax Administration
Tax refers to the monetary obligation that individuals, legal persons, or organizations with income or business revenue, consumption of goods or services, use of land and assets, or engagement in other activities within or outside the territory of the Lao People's Democratic Republic must pay in accordance with legal provisions.
Tax administration refers to the implementation of principles, regulations, and measures concerning tax as a tool for the state to regulate the national economy, through the development of a modern management system, the establishment of databases on business units and tax sources, ensuring their accuracy and completeness, providing services and facilitating convenience, collecting revenue, monitoring, and auditing the fulfillment of tax obligations in accordance with the law.
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