Unofficial Translation

Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity

Ministry of Finance
Tax Department           No. 0169/TD
Vientiane Capital, dated on 11 Jan 2018

To: Persons, entities, organizations at all level, staff, soldiers, police, citizens, foreigners who are residing in the Lao PDR.

Subject: Implementation on excise tax of some products and services based on Tax Law (Revised) no. 70/NA, dated on 15 December 2015.

  • Pursuant to Tax Law (Revised) no. 70/NA, dated on 15 December 2015.
  • Pursuant to the Notification of Deputy Prime Minister, Minister of Ministry of Finance no. 0060/MOF, dated on 11 January 2018.

In order to implement Article 20 of Tax Law (Revised) accurately and uniformly across the country, the Tax Department further informed excise tax of some products and services as follow.

  1. Excise tax rates for general products

No.

Products subject to excise tax

Rate (%)

Note

1

Petroleum:

  • Super Basin
  • Basin
  • Diesel
  • Gasoline
  • Lubricant Oil, Hydraulic Oil, Condensates, 20 degrees

 

Effective from 1/1/2018

39%

34%

24%

14%

9%

Because petroleum has price structures, it is allowed to start the implementation after the price structures have been revised.

2

Spirits or alcohol beverages:

  • Spirits or alcohol beverages of over 20 degrees
  • Spirits or alcohol beverages of less than 20 degrees

2018-2019

 

50%

 

 

45%

 

3

Tobacco:

  • Cigar
  • Cigarette in sticks or packs
  • Smoking tobacco
  • Other types of tobacco 

2018-2019

45%

45%

 

25%

45%

 

 

  1. Excise tax rates for services

No.

Services subject to excise tax

Rate

1

Entertainment: Dancing club, discotheque, karaoke

2018-2019

20%

 

Other products and services that are not included above are subject to excise tax rates prescribed in Article 20 of Revised Tax Law.

All relevant persons/entities shall acknowledge and firmly exercise the above notification.

Director General of Tax Department
[Seals and signature]
Phunaphet Xaysombath

 

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