Lao People's Democratic Republic
Tax Law
| Year of current version: | 2005 |
|---|---|
| Date of entry into force of original text: | 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 |
| Notes: | |
| Available Texts: | |
| English | Tax Law |
| WIPO Lex No.: | LA020 |
![Tax Law, Complete document (pdf) [377 KB]](/shared/images/icon/new/pdf.gif){kind=icon}
-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)