Lao People's Democratic Republic

Tax Law

Year of Version:2005
Date of Entry into Force:June 25, 2005
Date of Text (Enacted):May 19, 2005
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Industrial Designs, Other, Patents (Inventions), Trade Names, Trademarks
See Part VI 'Income Tax' related to the intellectual property rights (IPRs):

-Chapter I, Article 56 'Income subject to tax' (income tax rate on intellectual property rights

-Chapter 2, Article 60 'Income Tax Rates', Section 2 'Income from patents, copyright, trademarks, and other intellectual property of individuals or legal entities)

-Chapter 3, Article 64 'Income from Movable Capital' (Calculation, declaration and payment of income tax on income from patents, trademarks, copyrights and intellectual property rights)

-Chapter 4, Article 67 'Income from Movable Capital (Submission of income tax declaration on income from patents, trademarks, copyrights and other intellectual property rights)
Available Texts: 

Tax Law Tax Law, Complete document (pdf) [377 KB]

WIPO Lex No.:LA020