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Lao People's Democratic Republic

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Tax Law

 Latest Version in WIPO Lex
Year of Version 2005 Dates Entry into force: June 25, 2005 Promulgated: May 19, 2005 Type of Text IP-related Laws Subject Matter Patents (Inventions), Industrial Designs, Trademarks, Trade Names, Copyright and Related Rights (Neighboring Rights) Notes 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)

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WIPO Lex No. LA020