The Ministry of Finance has issued a notification No 0992/DT, dated 30 March 2020 in referring to the taxpayer identification number (ID#) to enterprises with subsidiaries, agents, warehouses, factories, gas stations and projects, including main contractors or secondary contractors. There are classified into two type of taxpayer ID#:

Issuance of taxpayer ID# individuals and entities who are legally authorized enterprise that has followed to the Notification of Ministry of Finance No. 0489/CO, dated 05 March 2019. This is means a taxpayer ID# of subsidiaries, agents, warehouses, factories and gas stations will be the same as the Head Company’s taxpayer ID#. However, they must be mention the detail in the back side of the enterprise license such as the list of subsidiaries, agents and warehouses.

Issuance of taxpayer ID# to Government sector, projects, international organizations and non-government, including non-resident main contractors or secondary contractors that are not established in Lao PDR but active in the following projects:

  • The government sector, international organizations and non-government will receive a new taxpayer ID# if it has not been received yet. Unless the above mentioned sectors use the same taxpayer ID# as same as the Head Company which need to be provided in details;
  • The projects, it is the same as issuing a taxpayer ID# to a legal entity authorized to establish an enterprise;
  • Individuals, entities who are non-resident and unregistered entities in Lao PDR who have either a contractor or subcontractor that are operated a single or multiple projects for more than 3 months, shall provide the same taxpayer ID# as the general licensed enterprise;
  • Individuals, entities who are non-resident and unregistered entities in Lao PDR who have either a main contractor or secondary contractor that are operated in Lao PDR for less than six months that will be provided the taxpayer ID# of the main contractors or secondary contractors which are active.
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