Consumption Tax Law
消费税法
ກົດໝາຍ ວ່າດ້ວຍອາກອນຊົມໃຊ້
Summary
This Law stipulates the scope of excise tax collection, tax rates, and payment procedures, and applies to individuals and entities that produce, import, or sell taxable consumer goods within the territory of Laos. This Law specifies the tax base for excise tax, the time when the tax obligation arises, and the conditions for tax reduction and exemption, and authorizes the relevant competent authorities to be responsible for tax collection administration and supervision. Furthermore, this Law prohibits tax evasion and tax leakage, ensuring that tax administration is standardized and orderly.
Articles
Article 1
Article 1. Purpose
This Law stipulates the principles, regulations, methods, and measures for the management, supervision, and inspection of excise tax work to ensure efficiency and effectiveness, aiming to collect revenue correctly and fully into the state budget, regulate social consumption, protect people's health, protect the environment, create conditions for regional and international integration, and contribute to national socio-economic development.
Article 2
Article 2. Consumption Tax
Consumption tax refers to the monetary obligation levied on the consumption of certain types of goods imported or produced domestically, as well as on the consumption of services provided by individuals, legal entities, or organizations within the country.
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