LAOS-MOF

MoF Laos VAT 10% + TaxRIS depuis 2017.

Définition

Laos MoF Tax Department : Tax Law No. 67/2019 NA (revision 2019) framework principal. VAT 10% standard unique taux (reforme augmentation possible 2024-2025), Profit Tax (PT) 20% standard 35% mining/petroleum, Personal Income Tax (PIT) 0-25% progressive (LAK 1.3M tax-free), Excise Tax 5-90% biens (alcool, tabac, autos), Land Tax variable. TaxRIS (Tax Revenue Information System) lance 2017 par MoF avec World Bank funding : online tax registration TIN, e-Filing VAT/PT/PIT/Excise, e-Payment bank integration BCEL/LDB. Obligation phased grands entreprises 2017-2020. e-Invoice framework Article 49 Tax Law 2019 mentionne mais deployment limite encore 2024, planned obligatoire 2025-2027.

Origine

Laos Tax Law No. 67/2019 NA (revision 2019) framework actuel ; TaxRIS lance 2017 World Bank funded ; e-invoice planned 2025-2027.

Exemple en contexte

Electricite du Laos (state utility EdL) declare ses VAT 10% mensuellement via TaxRIS MoF : ventes electricite domestique LAK denominee, integration ERP custom, ~LAK 8 trillion CA annuel.

Termes liés

• Cambodia GDT — voisin Mekong.