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Laos Establishes Tax Obligations for Non-Resident E-Commerce and Digital Service Platform Providers

|Approved Changes|Laos
Laos

On 31 March 2022, the Laos Provincial Revenue Department of Vientiane announced (via Facebook) the issuance of Notification No. 0541/MOF of 24 February 2022. The notification concerns the implementation of tax obligations for non-resident e-commerce and digital service platform providers that provide services to consumers in Laos, including:

  • Online movies, music, games, and applications from providers such as YouTube, Tik Tok, and Zoom;
  • Streaming services from providers such as Netflix, App…

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