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LAOS: Exporters and State-Designated Priority Sectors Freed from VAT Liability

Export-oriented manufacturers and business in certain state-designated priority sectors are to be exempt from paying VAT. Additionally, all tax-registered businesses are to be obliged to pay VAT at a statutory 10% rate. Previously, companies with an annual turnover below Kip 400 million (US$47,607) could pay a one-off estimated lump-sum.

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