This Presidential Ordinance increases the excise tax rates on certain goods subject to excise tax, as specified in Part IV, Article 15 of the Law on Amendments to Certain Articles of the Tax Law and the Excise Tax Law. The increased rates are temporary and will remain in effect until the Excise Tax Law is amended. The measure aims to reduce foreign currency outflows, strengthen regulation, discourage wasteful consumption, and ensure the accurate and complete collection of excise tax revenue for the state budget, thereby contributing to the country’s socio-economic development.
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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