According to the Constitution of the Lao PDR amended in 2003 concerning rights and duties of the National Assembly in considering the approval of the specification, alteration, elimination of customs duties and tax, the Permanent Council of National Assembly issues the resolution on the trial to implement vehicle tax no. 0137/PC, dated 4 November 2015 to approve the government to experiment the use of vehicle tax on import vehicle tax with actual price for 3 months starting from 1 November 2015 to 31 January 2016. The government was approved to revise tax law and submit to the tenth National Assembly regular meeting for consideration.
The Permanent Council of the National Assembly also approved vehicle tax rate applied to import vehicle such as motorbike, trucks, vehicle parts and spare parts for all type of vehicles excluding bicycle, train, airplane, rescue engine, fire engine, public transportation, agricultural transportation, specific industry transportation, heavy industrial transportation, import vehicle for re-export and vehicles sold to international organizations and foreign embassies in Laos.
The resolution enters into force after the day of its signatory.
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