In order to administrate business activities legally, quarantining its duties are performed regularly and correctly according to its actual business activities, including the implementation of tax sectors in accordance with Single Window system. Hence, Ministry of Finance had issued Notification on Utilizing Paid Tax Certificate (replacing Tax Certificate) No. 58/MoF.CO, dated 12th January 2015 to relevant sectors, enterprises, individuals, that administrate such business or in relations to business operation to follow up, inspect, and advise that any enterprises are require to have Paid Tax Certificate instead of Tax Certificate attached every time so that it can be considered on the subjects, for example:
1. Importing or exporting goods and services;
2. Transport goods domestically;
3. Permission to extend or renewing investment, concession, or business operation;
4. The bid on purchase-sale goods and services or on projects: construction project, repair project and other services with governmental organization, private, international organization or with enterprise;
5. Renewing Visa or request for locating policy in Lao PDR of the business holder;
6. Request for policies, or resolving internal issues of the enterprise with government sector;
7. Withdrawing budget through national budgetary system;
8. Inspection of enterprise accountant annually, including requesting for Paid Tax Certificate annually;
9. Request to reduce, take back tax, and policy for tax reduction or tax exemption.
Therefore, this is to notify relevant sectors to follow up, inspect, advise to enterprises to finalize the annual accountant correctly, completely pay for taxes, request for Paid Tax Certificate of past years in order to ongoing business activities according to the laws and regulations.
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