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Service
Level 1
   Tourism and Travel-Related Services 09

Level 2
  641,642,643 Hotels and restaurants (including catering) 09A

Measures Applicable at this Level
Showing 21 - 26 of 26 items
NameTypeAgencyLawValidity
    
Limitations on the operation of hotels and guesthousesAdministrative RequirementsMinistry of Information, Culture and TourismRegulations on the Management of Hotels and Guesthouses No. 159/PM, dated 30 July 199731-12-9999
Obligation to Support TourismRequirement to subscribe to associationMinistry of Information, Culture and TourismRegulations on the Management of Hotels and Guesthouses No. 159/PM, dated 30 July 199731-12-9999
Key Principles for Hotels and GuesthousesAdministrative RequirementsMinistry of Information, Culture and TourismRegulations on the Management of Hotels and Guesthouses No. 159/PM, dated 30 July 199731-12-9999
Requirement to obtain business license for the operation of hotels and guesthousesAuthorization / permit requirements Ministry of Information, Culture and TourismRegulations on the Management of Hotels and Guesthouses No. 159/PM, dated 30 July 199731-12-9999
Requirement to register Convention Hall, Restaurant, Food Garden and Bistro enterprisesAuthorization / permit requirements Ministry of Information, Culture and TourismDecision On the Management of Reception Halls, Restaurants, Food Gardens and Cafés Business No. 059/NTA, dated 26 February 200731-12-9999
Term of hotels and guesthouses ratingsNumerical restrictions (other)Ministry of Information, Culture and TourismDecision On the Hotel-Guesthouse Standard Rating in Lao PDR No. 060/NTO, dated 26 February 200731-12-9999
Level 0 and Level 1 Measures Also Applicable
Showing 141 - 160 of 346 items
NameTypeAgencyLawValidity
    
Eligibility for Value Added Tax Refunds for Businesses which have been terminatedOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Eligibility for Value Added Tax Refunds for exporting Business OperatorsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Eligibility for Value Added Tax Refunds for Merged BusinessesOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Filing of Value Added Tax ReturnAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Filing of Value Added Tax Return on Imported GodsAdministrative RequirementsMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Issuance of Tax Payment License/CertificateAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Notification of a Change in LocationAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Notifying the Tax division of a change, cessation, sale or transfer of a business by a Business OwnerAdministrative RequirementsMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Obligation to issue Invoices if under the Value Added Tax SystemOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Obligation to pay Value Added TaxOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Payment of Excise Tax by Businesses in more than one locationOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Income Tax by individuals working in Businesses in more than one locationOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Other TaxesOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Outstanding Taxes upon a change, cessation, sale or transfer of a business by a Business OwnerOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Profit Tax by Businesses in more that one locationOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Profit Tax from RentOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Profit Tax resulting from shareholding profitOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Taxes of Tax Payers not residing in the Lao PDROther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Value Added Tax by Businesses in more than one locationOther measuresMinistry of FinanceMinisterial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 201431-12-9999
Payment of Value Added Tax for persons who but services from non residentsOther measuresMinistry of FinanceLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 201431-12-9999
Related Procedures