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Measures / Standards
# Name Type Agency Description Law Valid To Apply To
1 Consumption Tax Payable Duty/Tax Payable Ministry of Finance Consumption Tax is applied on certain categories of goods imported, produced and serviced in Lao PDR as stipulated in Consumption Tax Law.
  1. Law on Consumption Tax No 68/NA, date 19 June 2019
  2. Law on Amendments to Certain Articles of the Law on Taxation, No. 01/NA, date 07 August 2021
  3. Presidential Ordinance on the Amendment of Excise Tax Rates on Certain Types of Goods No. 003/ POL; dated 09 October 2023
 9999-12-31 ALL
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