This Law defines principles, regulations, methods and measures on the management and inspection of Value Added Tax, to support and promote the production of goods and services, promote investment and export. The Law consists of 67 Articles divided into 10 Parts: General Provisions(I); Basic Context of Value Added Tax (II); Registration in the Value Added Tax System (III); Implementation (IV); Rights and Duties of Value Added Taxpayers (V); Prohibitions (VI); Settlement of Appeal on Value-Added Tax (VII); Management and Inspection of Value-Added Tax Value-Added Tax Management (VIII); Policies towards Persons with High Achievement and Measures Against Violators (IX); Final Provisions (X).
老挝人民民主共和国 · 2018-06-20