Resolution of the Standing Committee of the National Assembly on Interpretation of the Meaning of Article 35, Paragraph 2, Item 4 of the Tax Law
国会常务委员会决议——关于解释《税收法》第35条第2项第4目的含义
ມະຕິ ຂອງຄະນະປະຈຳສະພາແຫ່ງຊາດ ວ່າດ້ວຍການຕີຄວາມໝາຍ ມາດຕາ 35 ຂໍ້ 2 ຂີດໜ້າ 4 ຂອງກົດໝາຍວ່າດ້ວຍສ່ວຍສາອາກອນ
Summary
The Standing Committee of the National Assembly interprets the term 'advertising expenses' in Article 35, Paragraph 2, Item 4 of the Tax Law No. 70/ສພຊ (December 15, 2015), listing 16 categories of advertising expenses covered, and stipulates that this resolution has the same legal effect as the law.
Articles
Article 1
Interpretation. The term "advertising expenses" as stipulated in Article 35, Paragraph 2, Item 4 of the Tax Law (No. 70/ສພຊ, dated December 15, 2015) is interpreted to have the following meanings: 1. Market support fees provided to customers; 2. Costs of advertising materials for specific events; 3. Advertising costs incurred through organizing activities at events, festivals, and similar occasions; 4. Design fees for advertising materials; 5. Costs of general standard advertising materials; 6. Advertising costs via media such as television, telephone, radio, internet, print materials, signage, etc.; 7. Costs of film and video advertisements; 8. Costs of advertising jingles; 9. Outdoor advertising costs; 10. Product display and exhibition fees; 11. Costs of publishing advertisements to the public; 12. Costs of supporting props and products used for advertising; 13. Advertising culture support fees; 14. Costs of scratch-and-win cards; 15. Costs of event decoration materials; 16. Costs of promoting product sales through giveaways.
Article 2
This Resolution has the same legal force as a law.
Article 3
This resolution shall take effect from the date of signing.
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