| Prohibition on Value Added Tax Payers to destroy information and provide partial or inaccurate documents and information | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to falsify documents related to Value Added Tax | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to issue bribes or collude defrauding the State | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to slander, threaten or harm Tax Authorities and Officer | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Prohibition on Value Added Tax Payers to use unsanctioned invoices | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Rates of Value Added Tax to be levied | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Registration in the Value Added Tax System | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Requirement for a Tax Identification Number | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Requirement for Export of Capital for Investment Abroad | Authorization / permit requirements | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
| Requirement for Import of Foreign Investment Capital | Other measures | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
| Requirement for managing Foreign Currency Revenues | Limitations on transfer of funds | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
| Requirement for moving cash currency | Other measures | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
| Requirement for opening bank accounts abroad | Authorization / permit requirements | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
| Requirement for place at which currency can be exchanged | Limitations on transfer of funds | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
| Requirement for use of foreign currency within the Lao PDR | Other measures | Bank of the Lao PDR | Law on the Management of Foreign Currency No. 55/NA, dated 22 December 2014 | 31-12-9999 |
| Requirements for Input Deductible Value Added Tax | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
| Supporting documents to be accompanies with application for Tax Identification Number | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Taxpayers to submit annual financial report | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Types of Taxes to be declared | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
| Value Added Tax Exempt Goods and Services | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
