Lao PDR Legal & Tax Updates

Lao PDR is following the regional trend of taxing the activities of non-resident E-Commerce and digital platform service providers. In this client update, we provide the key features and our commentary on the Ministry of Finance’s Notification on the Implementation of the Tax Obligations of the E-Commerce and Digital Platform No. 0541/MOF, dated 24 February...

With COVID-19 vaccination campaigns nearing completion or still in progress in various countries across Southeast Asia, our experts take this opportunity to look at some of the top questions and concerns on the minds of employers and employees when it comes to COVID-19 vaccination considerations. For example, can an employer require its employees to be vaccinated? Can...

With the continuation of the Prime Minister’s orders on measures for COVID-19 prevention and control until 4 June 2021, we have pulled together a guide on some of the current Government initiatives and support available to businesses in the Lao PDR. In our guide, we provide details on: Banking & Finance: The latest credit policies and...

The opening year of this decade was sadly and tumultuously marked by the many public health challenges, travel restrictions, border closures, fears and economic hardship brought on by the coronavirus pandemic across the globe.  Glimmers of hope re-emerged towards the end of 2020 as unprecedented worldwide efforts to research, experiment, formulate and test vaccine candidates...

As COVID-19 vaccinations roll out in the Lao PDR we take this opportunity to answer some of the key questions that are being raised by employers and employees. In our publication and at our upcoming live event, our labor experts outline the rights and obligations of employers and employees when it comes to vaccination in...

Quick and easily accessible guide for human resource and compliance professionals in the Lao PDR to understand the local data protection requirements. This DFDL infographic provides general guidance to HR and compliance departments as to the different steps employers should consider while collecting, monitoring and storing employees’ personal data to prevent or manage the risk...

On 10 February 2021, the Ministry of Finance has issued a Notification (№ 0831/MoF) regarding the issuance of Taxpayer Identification Numbers (“TIN“) for individuals. Under the new Notification, local and foreign individuals, including civil servants, officials, soldiers, police, businesspeople, retailers and online sellers, sportspersons, performers, technicians, experts, consultants, employers, employees, workers, laborers, and others, must register...

This edition of our Q&A series focuses on real estate financing and loan securitization issues in the Lao PDR. Given the continuing global uncertainty and economic disruption caused by COVID-19, investors are increasingly concerned about their ability to secure, dispose or otherwise transfer assets that are often now subject to revamped or revised local rules...

DFDL’s Employment Practice is dedicated to advising clients on employment and labor issues throughout Southeast and South Asia and preparing human resources documentation that is fully compliant with local laws. Our employment team’s in-depth knowledge of the local laws, practices and customs in the countries where we operate allows us to provide specialized, tailored and...

On 1 June 2020, the Ministry of Labor and Social Welfare (“MLSW”) issued Notification 1559/MLSW (“Notice”) addressed to the provincial and Vientiane Capital Labor and Social Welfare Divisions as well as production and service businesses nationwide. The Notice affirms the MLSW’s position that any changes to an employee’s remuneration package or leave entitlements, which by...