The Ministry of Finance has issued Instruction No. 3578/MOF on the implementation of the policy on duty and taxes for investment promotion.  This instruction provides guidance for the implementation and issuance of  the Law on investment promotion No 02/NA, Dated 8 July 2009 and the Prime Minister’s Decree No 119/PM, Dated 20 April 2011, and aims at  identifying  the principles, policy on duty and tax, standard requirements, and procedure for approval of an import plan for raw materials, construction materials, equipment, tools, machinery, vehicles, etc. relating to an investment plan.  This is aimed at facilitating capital investment in Lao PDR, and ensuring that the law is implemented accurately, transparently, and uniformly throughout the country. 

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1 Finance Ministerial Instruction on implementation of policy on duty and taxes according to investment promotion PDF
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