VAT Seminar
付加価値税(VAT)セミナー
Key VAT tips and risks to master
ラオスにおけるVAT法の概要及び対策
Financial Year 2019 （2019年度）

Written by
Anthony L. Assassa
Manager Tax & Advisory

Quoc Bao Luu
Manager Tax & Advisory

Are you skilled enoughand prepared for VAT ?
VATの対策はできていますか？
Laos VAT is one of the most challenging
VAT in ASEAN.
ラオスのVATに向けて準備しておく必要があります。

What to expect from this seminar

VATの規定を実習する

VAT 実施を簡単に説明する

Page 310 September 2019

VAT Seminar

VAT監査を理解する

VAT 監査を理解する

EYラオスのご紹介

Mission

Building a better working world
EY is committed to doing its part in building a better working world.

The insights and quality services we deliver help build trustand confidence in the capital markets and in economies theworld over. We develop outstanding leaders who team todeliver on our promises to all of our stakeholders. In doing
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Page 5

EY Global
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Page 6

Our 261,559 people are the foundation of our
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Building abetter working
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Working withour clients

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EY is committed to doing its part in building abetter working world. We believe that, in abetter working world, a number of positive
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Exceptional client service means our people are themost connected, responsive and insightfulprofessionals in the marketplace. This creates adistinctive client experience making EY theprofessional services organization of choice for ourclients, stakeholders and communities.

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EY Asia - PacificAsia-Pacific is a vast and diverse area stretching across both hemispheres and becoming a center of economic and strategic power. By
bringing together 22 countries and more than 40,491 people with 1,802 partners into an integrated Asia-Pacific Area, we have created aunique opportunity to accelerate our drive to become the most dominant professional services organization in the region. In this area, EY
drives linkages across China, the Far East and Oceania and connect with the broader global economy. EY Vietnam is a member of EY Asia
Pacific. For EY Laos is a subsidiary of EY Vietnam.

Asia-Pacific
Sub-Areas
ASEAN
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Malaysia, Maldives, Myanmar, N. Mariana Islands,
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VietnamGreater China
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Page 7

EY Vietnam in charge of
Indochina with 4 offices:► Hanoi► Ho Chi Minh City
► Vientiane (Laos)► Phnom Penh (Cambodia)

EY LaosEY Laos received our license from the Foreign Investment
Management Cabinet (FIMC) in November 2006, and wecurrently employ 84 Lao nationals and 11 expatriates in our
Vientiane office. This excludes the 7 partners namely:
Cuong Dinh Tran, Duong Nguyen, Tuan Anh Bui, Anh Hoang
Trinh, Khanh Cong Pham, Truong Duc Le and Huong Vu who
are from Ernst & Young Vietnam Limited and EY Consulting
Vietnam Limited but committed to manage, support anddevelop our Laos office.
In Laos, we provide a wide range of professional services to
Laos as well as international clients including audit,
accounting and tax advice; information technology
consulting; financial advisory services; management
consulting services’ and legal services.
We are thoroughly conversant with the Laotian accounting
and taxation practices, laws and regulations as well as
International Standards on Auditing.
Our clients include non-for-profit organization, government
grants, financials institutions and corporates. For eachspecific audit engagement, the audit team are combined ofdifferent ranks of experiences team members to ensure thequality of works and maintain the satisfaction of our client.

Page 895 professional staff
based in Laos
40 professional staff
based in Vietnam tosupport on
engagement basis

Our differentiation
EY Lao►Extensive experience andindustry knowledge

EY Lao is truly your optimal
choiceOur differentiations►We will put on the engagement team our executives and professional staff who haveexperience and knowledge about your industry..

►Intensive understanding of local ►We have successfully developed Lao professionals with in-depth knowledge of local
market and businessculture, business environment, major sectors’ issues and Lao businesses.
environment►Supported by Global
mobilization►Not only well established as one of the Big 4 films globally, but also recognized as themost globally integrated service organization, we have close connection with EY
offices in the world, from which we can mobilize global resources to meet all
requirements from clients.

►Commitment to the long term
development of Lao market►Our key leadership includes Vietnamese partners who have been with the firm eversince its establishment in Lao in November 2006, which shows our utmost
commitment to the long term and sustainable development of Lao market via ourconsistent people development focused strategy.

►Diversified add-on services►Apart from Assurance Services, EY Lao also provides Advisory Services, TaxServices and Transaction Advisory Services, delivered by a professional team withqualifications and experiences in supporting clients achieve their potentials atcompetitive costs.

Page 9Our leading position
EY LaoEY Lao is truly your optimal
choiceOur differentiations►Qualified auditing professionals
with extensive experiences►We have a professional team with in-depth knowledge of businesses and accounting
practices in various industries Our professionals hold international certificates and are
members of such international associations as ACCA, CPA (USA), CPA (Australia)…

►Utmost respect to professional
ethics►EY Lao (and all individuals comprising our team) is committed to complying with thefundamental ethical principles governing an auditor’s professional responsibilities such as:(i) Integrity, (ii), Objectivity, (iii) Independence, (iv) Professional Competence and Due Care,(v) Confidentiality, (vi) Professional Behavior , (vii) Technical Standards . These principles
are set out in the International Federation of Accountants (IFAC) Code of Ethics forProfessional Accountants.

►Capabilities to response to otherrelated matters of interest►Our well rooted experiences and understanding of local market allow us to share, consult
and support our clients resolve such issues as updated policies and methodology inrevenue recognition in construction engineering, real estate, cost consolidation andrecognition, tax optimization, cash flow planning and budget management, corporate
management under international practices, internal audit… We also draw our emphasis ontransferring related knowledge to our clients’ staff during the audit process.

Page 10

Our added values to your business
EY LaoOurchoicedifferentiations
EY Lao is truly your optimal► Share business practices by industry andinternational practices.

► Based on our experience working with businesses operating in the same industry, the Groups/ large companies in Lao
and around the world, we can share with the Company’s management experience in corporate restructuring, corporate
governance, systems consulting, consulting solutions, risk management, tax advisory, restructuring corporation/ company
in the preparation of IPO, listing on stock market towards sustainable development.

► Reviewing, giving recommendations toimprove the process control management
accounting and financial management toovercome the problem exists (if any) in theprevious financial year

► Coordinate with the accountants to review the financial management process is being adopted by the Company in orderto ensure the appropriateness of the procedures, policy with current financial management regulations and highly
practical in accordance with the management model and operation’s characteristics of the Company. Coordinate with theaccountants to review the financial management process is being adopted by the Company in order to ensure theappropriateness of the procedures, policy with current financial management regulations and highly practical inaccordance with the management model and operation’s characteristics of the Company.

► Supplying practical advice and services on
auditing matters► Proactively provide customers with practical advice and services on auditing matters, whenever called for. We are also
responsive to audit issues raised by the Clients’ accounting and finance personnel.

Page 11

Briefing on Laos background
ラオス国の概要（背景）Page 1210 September 2019

Presentation title

Why VAT is so important for
Laos ?
VATはラオスにとってなぜ重要なのか？
BackgroundCountry background•

Lao PDR remains in the LDC (Less Developed Countries) group•

A very limited GDP/capital = USD 2,408•

A growing population of 6.8 million (2016)•

A vast undeveloped economic area of 236,800 km sq•

A currency backed-up with limited foreign reserves (1.5 months)•

Member of ASEAN since 1997
Stock Exchange opened since 2011•

Member of WTO since 2013•

ラオス国概要•

ラオス人民民主共和国はLDCに（後発開発途上国）とされている。

•

非常に少ないGDP/資本 ＝USD 2,408•

増加しつつある人口•

未開発の拡大経済地域 236,800平方km•

限られた外資準備のバックアップされた通貨(60日)

680万人(2016)•

1997年、ASEANに加盟。
2011年、証券取引所が開設。

•

2013年、WTOのメンバーとなる。

•

Country background
Opportunity ?
Beginning of implementation since October 2010 (after 4 years delay)with objectives of:
•
•
•
•

•

•

Strengthen financial management
Increase Laos tax base (number of taxpayers)
Support government budget revenue
Previous turnover tax generates “cascading tax problem” (nodeduction)
To comply with regional economic integration, Laos needs to reduce
import duties rates
To have a more competitive market for investors, Laos needs toreduce its income taxes rates

ラオス国概要
投資の機会?
2010年10月以降、VAT法が制定された（予定より4年遅延）
•
•
•
•
•
•

財務管理の強化
ラオス課税ベース拡大（納税者の数）
政府予算の支援
以前の売上税は「累積課税問題」（cascading tax problem）を起こす（控除なし）
地域の経済を活性化するため、ラオスは関税率を引き下げることが必要
投資家にとって競争的な市場を保持するため、法人税率を減らさなければならない。

Country background（国家予算）

Page 18

10 September 2019

VAT Seminar

Country background（国家予算 税収）

Page 19

10 September 2019

VAT Seminar

Country background （国家予算 税収 VAT）

Page 20

10 September 2019

VAT Seminar

Country background（VAT税収の内訳）

Page 21

10 September 2019

VAT Seminar

Country background（税収の内訳）

Page 22

10 September 2019

VAT Seminar

Country background
Issues and challenges ?
Laos VAT system suffers insufficiencies or limitations since its origin:
•
•
•
•

•
•

•

•

Electronic invoices still not admitted
VAT/Tax invoice paper-based (limited set of 50 invoices)
Tax education not yet implemented for tax taxpayers
Tax consultation not yet set as usual occurrence (FYI – VAT has raised
311 cases in 2016)
Electronic system not yet available in provinces
Enterprise’s bookkeeping, in particular SME bookkeeping, limited use(60-70% SMEs are estimated to lack bookkeeping and invoices)
Revenue collection from VAT insufficient: only 12% of enterprises are
VAT registered
Too many VAT exemptions, in particular for SEZ and sectors such as
agriculture (direct subsidies will be more efficient)ラオス概要課題
ラオスVATシステムは、未整備な点が多く存在：
•
•
•
•
•
•

•
•

電子インボイスが認められていない。
VAT/税務インボイスは紙ベース（１セット50インボイス）
納税者向けの税務に関する研修が行われていない。
税務相談制度は利用されていない（2016年のVAT に関する問い合わせは331件のみ）地方において、電子システムは利用できない。
会社における簿記会計、特に中小企業において、簿記会計があまり利用されていない。（6－7割の中小企業が簿記会計やインボイスの利用が不十分）
VATからの税金収入が不足：VAT登録をしている企業は12％のみ
経済特区及び農業セクターにおけるVAT免税の金額が多い。（直接の助成金の方が効率が良い）Country background（納税義務者に関する情報比較）

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10 September 2019

VAT Seminar

“Advantages to be or to join the VAT system are that:You get back VAT paid on your business inputs but not under thepresumptive tax system;
You can grow your business and supply larger companies andgovernment agencies easier than under presumptive tax system;Your contribute to the economy in improving the tax system to be
fair and more transparent;
You join a system that is applied and understood in 163 countries.
VATシステムに加入する利点:支払ったVATを推定課税を適用する事なく取り戻せる；
ビジネスを成長させ、以前より大企業や政府機関にサービス・物品供給し易くなる;
税制を改善する事についての経済的な貢献は、これまでより公平で透明なものとなる;163か国で適用されているシステムが導入される.

TaxRIS VAT booklet
Tax Department

Master the VAT Law
VAT法を理解する
Page 27

10 September 2019

Presentation title

How is VAT structured ?
VAT の仕組み
Framework
フレームワークFramework►

Generation 3:►►

Generation 2:
►

►

►
►

►

Law on Value Added-Tax (Amended) No.48/NA dated 20 June 2018
Instruction of Ministry of Finance on the Implementation of the Law on Value Added Tax
No.0077/MoF dated 11 January 2017
Notification No.4337/TD dated 8 May 2014 relating to the VAT refund for companies that export
goods overseas
Proposed draft regulation 2015 with respect to Value Added Tax
Law on Value-Added Tax (amended) No.52/NA dated 23 July 2014

Generation 1:►►►

Page 29

Instruction on the implementation of the Value Added Tax Law No.3111.MoF dated 27 November
2009
Decree of Prime Minister on the Implementation of the Law on Value Added Tax No.270/PM dated
18 September 2009
Law No.04/NA on Value-Added Tax dated 26 December 2006

10 September 2019

Presentation title

フレームワーク
►

第３期:
►

►

第２期:
►
►
►
►

►

2018年6月20日付付加価値税法（改正）第No.48/NA号

2017年1月11日付財務省が発行した付加価値税法の実施ガイダンス
2014年5月8日付海外に輸出する会社の還付に関する通知第No.4337/TD号
2015年のドラフト規定を提案
2014年7月23日付、付加価値税法（改正）第No.52/NA号

初期:
►
►
►

Page 30

2009年11月27日付付加価値税法第No.3111.MoF の実施ガイダンス
2009年9月18日付首相の付加価値税法に関する法令2006年12月26日付付加価値税法第No.04/NA号

10 September 2019

Presentation title

Taxable activities（課税対象）
►
►

►

►

►

►
►
►
►
►

Importation of goods;
Supply of goods and services within the Lao PDR by individuals, legal entities ororganizations operating businesses under the Value-Added Tax system;
Supply of goods and services within the Lao PDR by non-residents and not registered as
entity under the law of the Lao PDR;
Supply of goods and services outside the special economic zone in the Lao PDR byenterprises registered in the special economic zone;
Supply of goods and services through electronic system;
物品の輸入;
ラオス国内での、VATシステムの下での個人、企業、組織による物品・サービスの供給;
ラオス国内での、非居住者及び登録されていない法人による物品・サービスの供給;
経済特区に登録された法人による、ラオス国内の経済特区外への物品・サービスの供給;
電子システムによる、物品・サービスの供給;

Page 31

10 September 2019

Presentation title

Main beneficiaries of VAT exemptions►

Imports of goods (Main):
►

►

►
►

►

►

►

►
►

►

►
►

►

Page 32►

All types of crop seeds, animals for breeding, animal semen, vaccines,
equipment and liquid nitrogen for keeping vaccines and animal semen,animal feeds, raw materials for making animal feeds and produce vaccines.
Raw materials used in the production of [Organic] fertilizer, agro-processing
products, organic fertilizer, fertilizer and pesticides that are not dangerous
to the ecosystem, human and animal health and life;
Equipment and machinery for the intended use in agricultural activities;
Materials, minerals, equipment and components served in production of
goods for export;
Equipment which cannot be supplied or produced in the Lao PDR, vehicles
and machineries recorded as fixed assets and to serve production directly;
Chemical substance for the purpose of researches, testing, scientificanalysis of government authorities;
Aircraft and equipment to be used in the domestic and international airtransportation;
Fuel and other oils for the purpose of international air transport;
The goods for their official use by embassies, and internationalorganizations accredited to the Lao PDR in accordance with theinternational agreements [and] treaties, and pre-authorization by therelevant ministry;
Learning, teaching materials, modern equipment for the purpose oflearning, teaching, researches and laboratory as authorized by relevant
ministry;
Animal medicines, artificial organ for transplantation for animal;
Traditional medicines, artificial organs for transplantation into human body,human blood, crutch, wheelchair for patients, disabled and elder people;
Medical tools [and] equipment, diagnostic equipment for public service ofthe hospitals, health centers;
10 September 2019

Presentation title

Domestic supply of goods and services (Main):
►

►

►
►

►

►
►
►
►
►

►

►

►

►
►
►

►

Un-processed agricultural produce or preliminary processed including peeled, grinded,smoked [and] milled;
All kinds of live or dead animal including the whole body or in pieces that are unprocessed or preliminary processed for making in the forms of fresh portion or in theconditions that are imperishable;
The supply of afforestation, plantation of industrial, fruit and medicinal trees;
All types of crop seeds, animals for breeding, animal feeds, vaccines, raw materials formaking animal feeds and produce vaccines;
Raw materials used in the production of fertilizer, agro-processing products, organic
fertilizer, fertilizer and pesticides that are not dangerous to the ecosystem, human andanimal health and life;
The goods in aircrafts that serves international air transport
Equipment and machinery for the intended use in agricultural activities;
Materials, equipment and components served in production of goods for export;
International transit
Learning, teaching materials, modern equipment for the purpose of learning, teaching,researches and laboratory as authorized by relevant ministry;
Education services and sport such as childcare Centre, kindergartens, primary [and]secondary school, vocational school, colleges, academies and universities, sport training
and gymnastic centers;
Deposit, loan interests, income from money transfer, exchange gain and other financial
monetary transactions conducted by commercial banks or financial institutions licensed
by the Bank of the Lao PDR;
The benefit from investment in the securities listed in the securities exchange, servicesof securities exchange, services of securities depositary, services of securities
intermediary that provide securities services, and other securities services;
The supply of health, life, pet and planted tree insurance;
The examination, treatment and diagnosis of humans and animals;
Traditional medicines, artificial organ for transplantation into human body, humanblood, crutch, wheelchair for patients, disabled and elder people;
Medical tools [and] equipment, diagnostic equipment for public service of the hospitals,
health centers;

VATの非課税項目►

物品輸入（主）► 作物種子、飼育用動物、動物用飼料、動物用飼料の原料、ワクチンおよびワクチン 製造用の原料 ；► 肥料製造用の原料、農産物加工品、無農薬肥料、肥料、環境・人体・動物に危険を 及ぼさない殺虫剤;► 農業用設備および機械装置;► 輸出用製品の製造に使用される原材料、設備およびスペアパーツ;► ラオス国内で調達できない、または製造されない設備、固定資産として定義され る、また直接製造に使用される機械装置;► 政府機関の研究・検査・科学的分析の目的で使用される化学物質、および政府から 認定を受けた事業者の分析・検査の目的で使用される化学物質;► 航空機、国内および国際航空輸送に使用される設備装置 ;► 航空輸送を目的とした燃料およびオイル、航空輸送を行う航空機の関連部品;► 大使館による公的使用のため、および国際的契約や条約等に従ってラオスで認定さ れた国際的機関が輸入する物品;

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10 September 2019

Presentation title

VATの非課税項目
►

►
►
►

►

学習用・教育用の教科書、学習用・教育用のコンピューター、プロジェクター等の 現代的な装置、その他の指導用の現代的な教育装置で関連当局の認定を受けたもの;人間および動物の体にとって代わる薬および人工臓器;
人体にとって代わる薬および人工臓器、血液、患者・障害者・高齢者のための装置;
病院で使用される装置、医療用装置、分析装置;

物品及びサービスの国内供給（主）:► 未加工の農産物または皮剝・製粉・燻製・精米加工を含むその簡易加工品;► 動物（その全体またはその一部で未加工もしくは簡易加工されたものを含む）の販 売;► 植林・栽培による供給品や果物の販売;► 作物種子、飼育用動物、動物用飼料、動物用飼料の原料、ワクチンおよびワクチン 製造用の原料;► 肥料製造用の原料、農産物加工品、無農薬肥料、肥料、環境・人体・動物に危険を 及ぼさない殺虫剤;

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10 September 2019

Presentation title

VATの非課税項目
►
►
►
►
►

►
►
►
►
►
►
►

Page 35

国際航空輸送に使われる航空機の部品の販売 ；
農業用設備および機械装置の販売;
輸出用製品の製造に使用される原材料、設備およびスペアパーツ;
国際輸送
学習用・教育用の教科書、学習用・教育用のコンピューター、プロジェクター等の 現代的な装置、その他の指導用の現代的な教育装置で関連当局の認定を受けたもの の販売;
保育所・幼稚園・小学校・中学校・高等学校・職業訓練学校・大学等が行う教育 サービス;
ラオス中央銀行が認可した金融機関の預金利息・貸付利息;
ラオス証券取引所への投資による所得、および証券取引所が提供するサービス;
健康保険・生命保険・動物保険料;
人間および動物への医療サービス;
人体にとって代わる薬および人工臓器、血液、患者・障害者・高齢者のための装置 の販売;
病院で使用される装置、医療用装置、分析装置の販売;

10 September 2019

Presentation title

Place of supply►

Place of good supply:
►

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►

►

►

At the place where goods actually exist for goods
supply without transportation;
At the beginning point of goods transport for goods
supply with transportation by a supplier or on behalfof a supplier by a purchaser or on behalf of apurchaser;
At the point where goods are installed or assembled
for goods supply with installation or assembly by asupplier or on behalf of a supplier;In the Lao PDR for goods sold in foreign countries by
a Value-Added Taxpayer before transporting orimporting into the Lao PDR by the taxpayer or on
behalf of the taxpayer to a resident or entity
registered under the law of the Lao PDR;In the Lao PDR for actual supply of goods in the Lao
PDR but transported by a supplier or a purchaser toforeign countries or special economic zones;
In the Lao PDR for supply of goods prior to importduty declaration by an importer.

Place of service supply:
►

►

►

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Page 36

10 September 2019

Presentation title

At the place of recipients who are residents and registered as
entity under the law of the Lao PDR;At the place of consultancy service provider which is involved
with information in the Lao PDR regardless of a recipient being a
resident and registered as entity under the law of the Lao PDR ornot;
At the place of service related to an immovable asset located in
the Lao PDR such as: design, construction, maintenance, repair,service and other operations;
At the place where movable goods or enterprise asset are leasedout such as: vehicle, boat, aircraft of a Value-Added Taxpayer ifsuch goods are used in the Lao PDR;At the place where the transport service of passengers andgoods are provided if such service occurs in the Lao PDR;At the place where a service related to culture, art, sport,science, education, entertainment or similar service is provided
including a service to an organizer of the aforementioned
activities;
At the place of postal and telecommunication service if suchplace is registered as entity under the law of the Lao PDR
regardless of a recipient of service being in the Lao PDR or othercountries;
At the place where a tourism service sold at a price with otherservice fees inclusive is provided.

供給の場所►

物品供給の場所:► 輸送なしで、物品供給の目的で物品が実際に存在する場所;►

供給者による輸送又は、供給者に代わる者、または、購入者又は購入者の代わりの者による、物品供給のための物品輸送の開始点;►

供給者による、または供給者に代わる者による、設置または組み立てを行う物品供給のために、物品が設置または組み立てられた時点;
納税者または納税者に代わり、ラオス法律で登録された居住者や法人に輸送あるいは輸入する前に、VAT納税者により外国で販売された物品としてラオスで存在する;
物品供給のためラオスで存在するが、供給者または購入者により外国や経済特区に輸送される;
ラオスでは、輸入者による輸入関税申告より物品の供給が優先される.

►

►

►

Page 37

10 September 2019

Presentation title

供給の場所►

サービス供給の場所:► ラオス法律上、居住者であり、法人として登録されている受取人の所在地;►

受取人が、居住者であり法人として登録されているか否かを問わず、ラオスの情報に関与するコンサルタントサービ供給者の所在地;►

次のようなラオスにある不動産に関するサービスの供給される場所：設計、建設、保守、修理、サービス、およびその他の業務;
ラオス国内で使用される場合、次のような動産または企業資産がリースされる場所：VAT
納税者の車両、ボート、航空機;
ラオス国内で発生した乗客・物品の輸送サービスが供給された場所;

►

►
►

►

►

Page 38

文化、芸術、スポーツ、科学、教育、娯楽のサービスが提供された場所、主催者へのサービスを含む;
受取人がラオスや他国にいるかを問わず、登録された法人の場合、郵便および電気通信
サービスの提供された場所;
他のサービス料を含む価格で販売されている観光サービスが提供された場所

10 September 2019

Presentation title

VAT basis
►
►

►

►

►

►

►

►
►

actual transaction costs increased with the customs duties [and] excise tax (if any) for goods importation;
supplying price of goods and service plus excise tax (if any), excluding the Value-Added Tax for the domestic
supplies of goods and service ;actual purchasing price, excluding the Value-Added Tax for the supply of services from non-residents notregistered as enterprise under the law of the Lao PDR;
actual purchasing price of goods and service, excluding the Value-Added Tax for the supply of goods and service
from residents not registered as enterprise under the law of the Lao PDR;
actual transaction cost plus custom duties, excise tax (if any) and total profit for person not registered in the
Value-Added Tax system.
actual supply price of goods and service or market price plus excise tax (if any) for self-consumption, exchange or
giving for free;actual supply price of goods and service plus excise tax (if any) for the supply of goods and service throughelectronic system;
In case a Value-Added Taxpayer has auxiliary income, it shall be included in the taxable amount of Value-Added Tax.
In case the business operator has income in foreign currencies, they shall be converted into Lao Kip according to theexchange rate of the Bank of the Lao PDR at the time of the transaction.

Page 39

10 September 2019

Presentation title

VATの計算基礎（課税対象）►

物品の輸入については、関税、物品税（ある場合）を含む実際の取引価額;►

物品税（ある場合）を含む物品のサービスの供給価格、ただし物品およびサービスの国内供給に対するVATを除く；
ラオスの法律で企業として登録されていない非居住者によるサービスの提供に対するVATを除く実際の購入価格;
企業として登録されていない居住者による物品およびサービスの供給に対するVATを除く、物品およびサービスの実際の購入価格;
付加価値税システムに登録されていない者に対する、実際の取引価額及び、関税、物品税（ある場合）、総利益。
自家消費、交換や無償の提供に対しては、物品およびサービスの実際の供給価格、または市場
価格及び物品税（ある場合）;

►

►

►

►

►

►
►

電子システムを通じての物品およびサービスの供給に対しては、物品およびサービスの実際の供給価格及び物品税（ある場合）;
VAT納税者が他の所得がある場合、それもVATの課税対象に含まれる。
事業者が外貨で収入を得る場合、取引時点のラオス銀行の為替レートに従い、ラオスキープに換算される。

Page 40

10 September 2019

Presentation title

VAT adjustments （VAT調整）► When the customer partially or wholly returns goods or service charges;► When a Value-Added Taxpayer cancels the purchase of goods or service after[the sale of goods and supply of services];► When a Value-Added Taxpayer granted a price reduction or the price isincreased after [the supply of the goods or services];
Please note: VAT adjustments can only be done if suppliers issue VAT invoices and alreadydeclared the VAT themselves.
►►►

顧客が一部あるいいは全ての物品・サービス料を返還した時;
物品販売及びサービスを供給した後、VAT納税者が物品・サービスの購入をキャンセルした時;
物品・サービスを供給した後に、納税者が価格の引き下げまたは、引き上げを認めた場合;

注: VATの調整は、供給者がVATインボイスを発行済でかつVATを申告した場合に限り認められる。
Page 41

10 September 2019

Presentation title

VAT rates VATのレート► Ten percent (10%) rate is applied to imported [goods andservices], supplies of goods and services subject to VAT in the Lao
PDR;► Zero percent (0%) rate is applied to export of goods to overseas.
► ラオスでは、輸入される物品及びサービス、VATが課される物品及びサービス

に対し、10％の税率が適用される;► 海外へ輸出される物品に対し、 0%の税率が適用される。

Page 42

10 September 2019

Presentation title

Time of reporting► For the importation of goods from overseas, it shall be calculated andcollected at the time of custom declaration;► For domestic supplies of goods and service, it shall be calculated andcollected at the time of transaction occurred;► For self-consumption and giving away free of charge of goods and services, it
shall be calculated and collected at the time of the disposal or transfer or
consignment of ownership;► For the purchase of service from individuals, legal entities or organizations
who are nonresident or residents but not registered as entity under the lawof the Lao PDR, the Value-Added Tax shall be deducted and collected when
there is a disbursement for such individuals, legal entities or organizations.

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10 September 2019

Presentation title申告（計算・徴収）のタイミング► 海外からの物品の輸入については、税関申告時に計算・徴収される;► 国内での物品・サービスの供給については、取引が発生した際に計算・徴収

される;► 自家消費又は、無料で提供される物品及びサービスについては、所有権の放棄・譲渡・委託の際に、計算・徴収される;► 非居住者または、ラオスの法令により法人として登録されていない個人・企業・組織からのサービスの購入については、VATは、支払いが発生した際に控除・徴収される。

Page 44

10 September 2019

Presentation title

VAT deduction►►

Main deduction right: input VAT directly
related to goods and services served in
production, business operation or services
subject to VAT►►►

Examples of non-deductible input VAT:►►

Key requirements:►►

Be registered in VAT system
File VAT return monthly
Support input VAT with VAT/tax invoices
Deducted within 3 months / then request forrefund►►►Page 45

10 September 2019

Presentation title

organization of party, traditional andreligious event, luxury item, extravagance,
relaxing, dancing or entertainment, play golf
and other sports, gift, award;
Unrelated and personal expense of businessowner, shareholder, partner and their staff;
Expense related to electricity, water supply,
petrol, gas only for proportion not served in
the business operation directly;
Expense related to computer, laptop, tablet,mobile phone registered or not registered asassets of the Value-Added Taxpayer;
Goods for personal use such as cigarette,alcoholic beverage, food and all kinds ofbeverages and other products;

VATの控除（売上VATからの仕入VATの控除）►メインとなる控除：生産、事業活動、又はVATの対象となるサービスに直接寄与する事業活動に関連する仕入VAT►

主な要件（控除するための要件）:
►
►
►
►

►

VATシステムに登録している
月次でVAT申告を提出している
仕入VATに関連するVAT /タックスインボイスが揃っている
3か月以内に控除/その後還付を申請している

非控除VAT（控除できない仕入VAT）
►
►
►
►
►

Page 46

パーティーや贈答にかかる費用;事業に関連しない費用や私的な費用;
事業に関連しない部分の、電気、水道、ガス等の費用;
コンピューター、タブレット、ノート型パソコン、電話に関連する費用;
たばこ、アルコール、リフレッシュメントなどの個人趣向品の費用;
10 September 2019

Presentation title

VAT credit （VATクレジット・・売上VATと相殺できなかった仕入VAT）► VAT credit arises from an excess of deductible input VAT thatcannot be offset against current output VAT► VAT credit has to be carried forward for deduction in the next
month.
► 仕入VATが、対応する期間の売上VATの金額を超過する事により、相殺できなかった場合に、VATクレジット（仕入VAT－売上VAT）が発生する。
► そのVATクレジットの金額は、翌月以降に繰り越され翌月以降の売上 VAT と相殺されなければならない。

Page 47

10 September 2019

Presentation title

Non-residents and Suppliers in SEZ► Purchase of services from non-residents and residents registered in Special

Economic Zone:►►►

Mandatory VAT withholding
At the time of payment
Filling of VAT return► The provision applies to individuals, legal entities and organizations that are

not in the VAT system but purchases the same services.
► The use of goods for which VAT is not paid (frequent for suppliers in SEZ) inthe service supply implies the VAT to be re-charged.

Page 48

10 September 2019

Presentation title

SEZ（経済特区）における非居住者及び供給者► 非居住者及びSEZ（経済特区）に登録されている居住者からのサービスの購入:►►►

VATを源泉徴収する事が強制（必須）
支払いのタイミングでの源泉徴収が必要
VAT申告書の提出が必要► この規定は、VATシステム登録していない個人、企業、及び組織から同様のサービスを購入する際にも適用される。
► サービス提供時においてVATが支払われていない（SEZ内のサプライヤーによくあるケース）物品の使用について、VATが課される可能性がある。

Page 49

10 September 2019

Presentation title

VAT refund►

VAT payers that can claim VAT
refund:
►
►

►

►

►

►

Page 50

Exporters
Situations of merge, split, stop,
bankruptcy of business
Situation of VAT credit exceeding 3
monthsInternational organizations,embassies, consulates anddiplomates
Foreign passengers and tourists
exiting Laos through airports
Situations of VAT overpayment

10 September 2019

Presentation title►

VAT that can be refunded:
►
►
►
►

►

►

►

Input VAT deductible
VAT/tax invoice supported
Properly accounted
Transactions properly supported bycontracts
VAT payments supported by bankreceipts
VAT properly reported with VAT
returns

VAT refund has to be requested ona monthly basis from the date the
VAT credit occurs without
exceeding 3 months

VATの 還付►

VATの還付を申請できる者:
► 輸出者
►

►

►

►

►

合併、分割、停止、破産の状態にある企業
3か月を超えるVATクレジットがある企業→3か月以上控除できないで残っている場合
国際機関、大使館、領事館、外交官
空港を通過する、ラオスを出国する外国人乗客及び観光客
VATの過払いの状態にある企業►

還付可能なVATの条件:► 控除可能の仕入VAT（控除可能の要件を満たしている）► VAT/タックスインボイスがある► 会計上適切に計上されている► 契約に基づいた取引から発生している► VATの支払に関する金融機関の領収書がある► VATの申告が適切に行われている► VATクレジットが発生した時点から 3か月

以内に、VATの還付申請を行う必要あり
Page 51

10 September 2019

Presentation title

Tax & Accounting compliance► Registration in the VAT system► Submission of VAT returns no later than 15 of following month► Maintenance of accounts in accordance with Accounting Law►►►►

Full IFRS for Public Interest Entity
Lao FRS for Large Entities
Lao FRS for SMEs
Cash basis for very small enterprises► Issuance of VAT or tax invoices► Issuance of financial reports

Page 52

10 September 2019

Presentation title

税務及び会計についての法令遵守► VATシステムへの登録► 翌月の15日までにVAT申告書を提出► 会計ルールに従った財務報告書の準備►►►►

公益法人に対しては、IFRSに完全に準拠
大企業に対しては、ラオスFRSに準拠
中小企業に対しては、ラオスFRSに準拠
零細企業に対しては、現金ベース► VATまたはタックスインボイスの発行► 財務報告書の発行

Page 53

10 September 2019

Presentation title

VAT invoices（VATインボイス）

Page 54

10 September 2019

Presentation title

Tax penalties
►
►

►

►
►
►

►

►

500,000 kip per monthly for late filing of Value-Added Tax.
100,000 kip per time for the business operators who fail to fill out the taxpayer’s identification number on the
Value-Added Tax payment;
3,000,000 kip for each time that they fail to notify on the modification of information such as telephone number,address of enterprise and other information on the Value-Added Tax payment form;
0,1% of the total outstanding amount of Value-Added Tax for each day in case of no Value-Added Tax payment;
1,500,000 kip per month in case of no Value-Added Tax payment;
50% of total Value-Added Tax that causes loss to the State arising out of non-declaration or inaccurate declarationsuch as: non-declaration on supply of goods and services subject to Value-Added Tax or declaration with amountlower than actuality, deduction of nondeductible input VAT or excessive deduction, carried-forward amount morethan actuality, unreal advance or overdue payment, non-declaration of withholding VAT or declaration with amountlower than the one stipulated in law;
1,000,000 kip for each time of collection claim issuance in case of failure to provide accounting documents orprovide inaccurate and/or incomplete accounting documents, [provide] unclear or inaccurate information.
1,000,000 kip for first time of violation in case that the business operators fail to cooperate or hinder the duties
implementation of tax officers and authorities.

Page 55

10 September 2019

Presentation title

税金に関する罰則規定
►
►
►

►
►
►

►

►

VAT申告の遅延：500,000キープ/月（約6千円/月）
VAT納付時の納税者番号の記載漏れ ：100,000キープ/回（約1万2千円/回）;
VAT納付書への各種情報の変更届の提出漏れ （電話番号、住所、その他）：3,000,000キー
プ/回（約3万6千円/回）;
無申告の場合、未納付税額に対して 0.1％/日の延滞金;
無申告の場合、1,500.000がキープ/月（約1万8千円/月）;
VAT の無申告、過少申告、過大控除、繰越控除金額の過大申告、過誤納付、源泉徴収額の過少、法令に定めた金額より過少の申告: 総VAT金額の 50%
会計書類を提出できなかった場合、または、会計書類の数値に誤りがあった場合:
1,000,000キープ/回（約1万2千円/回）
税務調査に協力しない行為、妨害行為: 1,000,000キープ（初回）（約1万2千円/初回）

Page 56

10 September 2019

Presentation title

Filling VAT forms（VAT申告書様式）
Page 57

10 September 2019

Presentation title

VAT form （VAT申告書様式）►

5 key sections
►
►
►
►
►
►

►

5つの主要項目
►
►
►
►
►
►

Page 58

10 September 2019

Presentation title

General information
Sales and Output VAT reporting
Purchases and Input VAT reporting
VAT payable gross or VAT credit
VAT adjustments
VAT payable net or VAT credit

一般情報
売上金額及び売上VAT申告
仕入金額及び仕入VAT申告
VAT支払のグロス額またはVATクレジット金額
VAT調整
VAT支払のネット額またはVATクレジット金額

VAT form （VAT申告書様式）

Page 59

10 September 2019

Presentation title

VAT form （VAT申告書様式）

Page 60

10 September 2019

Presentation title

VAT form （VAT申告書様式）

Page 61

10 September 2019

Presentation title

VAT form （VAT申告書様式）

Page 62

10 September 2019

Presentation title

VAT form （VAT申告書様式）

Page 63

10 September 2019

Presentation title

Respond during VAT audits
VATの税務調査への対応
Page 64

10 September 2019

Presentation title

VAT Audit report

Page 65

10 September 2019

VAT税務調査レポート

Presentation title

VAT audit approach

Page 66

Sales from
Financial
Statements

Reconcile
Revenues and
VAT sales

Charge 10%
VAT on any
difference

Chargepenalty

Localpurchasesfrom Financial
Statements

Screenaccounts withselective/risk
approachChecksupporting
invoices

Assess %supplier noncompliance

Charge 10%
VAT onfindings

Chargepenalty

Purchases ofservices fromforeign
suppliers

Screenaccounts – noselective/risk
approachChecksupporting
invoices

Check VAT
WHT returns

Charge 10%
VAT onfindings

Chargepenalty

ImportsCheck
supporting
customs
clearance

Charge 10%
on any nondocumented
importChargepenalty

10 September 2019

Presentation title

VAT 税務調査におけるアプローチ方法

Page 67

財務報告書
上の売上額

売上額とVATの売上の照合差額に対して
10％VATを追徴

罰金を課する

財務報告書上の国内仕入額抽出、リスクアプローチでの国内仕入額の精査対象インボイスをチェック

違反している
サプライヤーの割合を見積もる

違反部分に対して10％VATを
追徴

罰金を課する

外国のサプライヤーからのサー
ビスの購入

抽出、リスクアプローチでの国
内仕入額の精査

対象インボイスをチェック

VAT 源泉徴収の税申告書を知チェック

違反部分に対して10％VATを追徴

罰金を課する

輸入

関税申告書を確認文書化されていない輸入品について10％を追徴

罰金を課する

10 September 2019

Presentation title

VAT audit – key facts （VATの税務調査 – 主要ポイント）
Our estimation EYの予測

90%

70%

of Lao suppliers do not issued VAT
invoices, most of them refuse to enter
VAT system to avoid tax audits andinspections from tax authorities

Is the average value of total expenses
exposed to VAT audit risk. They are
primarily administrative and transport
support services, external consultants
and freelances.

Of Lao suppliers are registered for VAT
purposes and collect/report VAT by using
VAT invoices. They account for the main
VAT revenue of the Lao Government.

のラオスのサプライヤーはVATインボイスを発行していない。税務局の税務監
査・検査を回避するため、VATシステムを登録していない。

がVATリスクにさらされている総費用価値の平均の割合（パーセント）である。
主に管理・サポート輸送サービス、外部のコンサルタント、フリーランスである。

のラオスのサプライヤーはVATを目的として登録し、VATインボイスによりVAT
目的の登録・追徴・申告する。 ラオス政府の主なVAT収入を占めている。

Page 68

10 September 2019

Presentation title

10%

Screen your trial balance
7
70
701
702
704
705
706
707
709
71
711
712
714
715
717
718
719
72
723
724
725
73
730
731
733

Class 7: Income accounts
Sales of manufactured products, services, goods forresaleSales of finished products
Sales of semifinished products
Sales of Works
Sales of Project studies
Sales of service
Sales of goods for resale
Sales rebates, discounts, allowances granted by theentityRevenue from ancillary activities
Sales of residual products
Sundry rentals
Surplus on recovery of returnable packaging
Commission and brokerage
Carriage and ancillary costs invoiced
Personnel charged out
Sales rebates, discounts, allowances granted by theentityChange in stocks of finished products and work inprogress
Change in work in progress (goods)
Change in work in progress (services)
Change in product stocks
Own work for self use
Intangible fixed assets
Tangible fixed assets
Goods – services

Page 69

10 September 2019

Presentation title（試算表の精査）
74
741
748
75
751
752
753

Operating grants
Balance subsidy
Operating grant
Other current operating income
Royalties fees for concessions and similar income
Income from non financial fixed asset realization
Directors fees and remuneration (e.g. administrators,
managers)
754 Share of investment grants transferred to profit or loss
for the financial year

755 Share of joint venture profit or loss
756 Donations received, Collection of debts receivable
written off
757 Exceptional operating income
758 Other current operating income
Financial revenue
76
761 Income from participating interests
762 Cash discounts obtained
763 Exchange gains
764 Income from other financial fixed assets
765 Gain on shortterm investment securities
766 Gain on financial instrument and similar instrument
767 Net income on realization of shortterm investment
securities
768 Other financial income
Extraordinary income
77
773 Income from liquidation of asset
775
776 Surpluses resulting from own shares and bonds boughtback by the entity78

Depreciation and provisions written back (to be enteredin operating income)781 Depreciation of intangible fixed assets written back782 Depreciation of tangible fixed assets written back783 Provisions for impairment of financial fixed assets writtenback
784 Provisions for charges written back785 Provisions for impairment of inventory written back786 Provisions for impairment of doubtful debts written back787 Provisions for impairment of securities
788 Provision for impairment of financial asset
Transfer of charges
79
791 Transfer of operating charge
796 Transfer of financial charge
797 Transfer of exceptional charge

Screen your trial balance
6
60
601
602
603
604
605
606
607
608

Class 6: Accounts for charges
Consumed Purchases (except 603)
Raw Materials
Other consumables
Change in inventories (Intermittent Inventory System)
Project Studies and Supply of Services
Construction Supplies
Non inventory items
Goods(Account reserved, as applicable, for recapitulation ofancillary purchase costs)

609
61
611
612
613
614
615
616
617
618
619
62
621
622
623
624
625
626
627
628
629

Purchase rebates, discounts, allowances on purchase
External services
General subcontracting
Rental, leases
Rental and joint ownership property costs
Maintenance and repairs
Insurance premium
Project studies, research fees
Documentation fees
Others services
Rebates, discounts received
Other External services
Outsourced staff
Service, technical fees and commission
Advertising, publications, printing public relations fees
Transport
Business travel, missions and receptions
Postal and telecommunication costs
Banking and similar services
Study tour, training and other charges
Purchase rebates, discounts, allowances on other external
services

Page 70

10 September 2019

Presentation title（試算表の精査）
63
631
632
633
634
635
636
637
638
64
641
642
646
647

Personnel costs
Salaries, emoluments
Premiums and bonuses
Allowances
Benefits in kindSocial Security contributions
Holiday pay
Other welfare costs
Other personnel costs
Taxes, levies and similar payments
Import duties
Export duties
Non deductible TOT or VAT
Taxes, levies and similar payments on wages and salaries

648
65
651
652

Other taxes, levies and similar payments
Other charges on operating charges
Royalties fees for concessions, and similar fees
Losses from disposal of non financial assets

653
654
655
656

Directors fees
Bad debts written off
Share of joint venture profit or loss
Fines, penalties, grant awarded, gift, donation

657
658
66
661

Other extraordinary operating charges
Other operating charges
Financial charges
Interest charges

662
663
664

Discounts allowed
Exchange losses
Losses on debts receivable related to participating interests

665

Losses on shortterm investment securities

666
667

Losses on financial instruments and similar instrument
Net charges on realization of shortterm investment securities

668
669

Other financial charges
Premium on debt reimbursement

67
671
672
673
675
676
678
68
681
682
683
684
685
686
687
688
69
691
692
694
696
699

Extraordinary charges
Expropriation fees
Charges related to natural calamity
Charges related to liquidation of asset
Loss from repurchase of own shares or bonds
Charges related to other extraordinary events
Appropriations to depreciation and provisions
Appropriations to depreciation on intangible fixed assets
Appropriations to depreciation on tangible fixed assets
Appropriations to depreciation on financial assets
Appropriations to provisions for charges
Appropriations to provision for impairment of fixed
assetsAppropriations to provision for impairment of inventory
Appropriations to provision for impairment of doubtful
debts
Appropriations to provision for impairment of financial
assetsIncome and similar taxes
Income tax
Minimum tax
Expenses – deferred tax
Employee profit share
Revenuedeferred tax

EY | Assurance | Tax | Transactions | Advisory
About EY
EY is a global leader in assurance, tax, transaction and advisory
services. The insights and quality services we deliver help build
trust and confidence in the capital markets and in economies
the world over. We develop outstanding leaders who team todeliver on our promises to all of our stakeholders. In so doing,
we play a critical role in building a better working world for ourpeople, for our clients and for our communities.
EY refers to the global organization, and may refer to one or
more, of the member firms of Ernst & Young Global Limited,each of which is a separate legal entity. Ernst & Young Global
Limited, a UK company limited by guarantee, does not provide
services to clients. Information about how EY collects and uses
personal data and a description of the rights individuals haveunder data protection legislation is available via
ey.com/privacy. For more information about our organization,please visit ey.com.
© 2019 Ernst & Young Lao Co., Ltd.
All Rights Reserved.
APAC No. 06XXXXXX
ED NoneThis material has been prepared for general informational
purposes only and is not intended to be relied upon as
accounting, tax or other professional advice. Please refer toyour advisors for specific advice.

ey.comValue Added Tax（VAT）

Overview►

Featuring► Basically, it is similar to consumption tax in JapanTax payment・refund ＝ Output VAT － Input VAT►►

Invoice method
Tax invoice is essential

VAT deduction requirement► Be registered in VAT system► File VAT return monthly► Support input VAT with VAT/tax invoices► Deducted within 3 months / then request for refund

Page 72

Supplementary material付加価値税（VAT）

補足資料

概論
►

特徴
► 基本的な考え方は、日本の消費税と同様
納税額・還付額 ＝

売上VAT

－

(アウトプットVAT)
►

►

仕入VAT
(インプットVAT)

インボイス方式
タックスインボイスが重要

VATの控除要件► VATシステムに登録している► 毎月VAT申告書を提出► 仕入VATに関するVAT /タックスインボイスを保管している► 3か月以内に控除/還付を申請

Page 73

Value Added Tax（VAT）

Supplementary material

Overview（structure）►

VAT is an indirect tax and is implemented as below.
A Company
Sales
100
Output VAT 10

B Company

Disposal 110

Payment 110►

Output120
Output VAT 12
Input
100
Input VAT 10

132 disposal

132 payment

Tax payment
10=10(Output VAT)

Tax payment
2=12(Output VAT) – 10(Input VAT)

Tax
payment 10

Tax
payment 2

End-consumer
Payment 132(including VAT 12)

No taxpayment

In this case, the purchased VAT (120) is an indirect tax on end-consumer, so the taxable
subject (end-consumer) and taxpayer (Company A and Company B) are different.

Page 74付加価値税（VAT）

補足資料

概論（仕組み）►VATは間接税であり以下の仕組みとなっている

A社
売上
100
売上VAT 10110で売却

110の支払納付税額
10=10(
10=10(売上VAT)

納税額 10►

B社
売上
120
売上VAT 12
仕入
100
仕入VAT 10132で売却

132の支払納付税額
2=12(売上VAT)-10（仕入VAT）

最終消費者
支払額 132（内VAT 12）

納税額なし

納税額 2

このケースでは、最終消費者が120で購入VATは間接税であり、税負担者（最終消費者）と納税者（A社及びB社）が異なる

Page 75

Value Added Tax（VAT）

Supplementary material

Tax payer who obliged to register under VAT system

Annual business turnover 400 million kip and above※► Suppliers of goods and service► Non-residents supply service in Lao PDR※ Business operator with annual sales of less than 400 million kip can voluntarily under
VAT system and become VAT taxpayers.
►

Page 76付加価値税（VAT）

補足資料

申告納税義務者
年間売上が 4 億キープ（約486万円）以上の事業者 ※► 物品・サービスの輸入者► 非居住者でラオス国内でサービスの提供を行う者►※年間売り上げが 4 億キープ（約486万円）未満の事業者でも、任意で VAT の事業者登録を行い、VAT の納税義務者となることが可能。

Page 77

Value Added System（VAT）

Supplementary material

VAT exemptions①「Imports of goods」
goods
For example、・Equipment and machinery for the intended use in agricultural activities
・Learning, teaching materials, modern equipment for the purpose of learning,teaching, researches and laboratory
・Seal, stamp・Artificial organ
・Medical tools [and] equipment, diagnostic equipment
・Vehicles serving national defense, public security
・ selected personal belongings and gifts of students, civil servants, diplomats,foreigners wishing to permanently reside in the country
・ Goods supply to assistant projects as defined in the agreements, treaties, contracts
that the government has signed.

Page 78付加価値税（VAT）

補足資料

非課税取引①「物品の輸入」例えば、・農業用設備および機械装置
・学習用・教育用の教科書、 学習用・教育用のコンピューター、プロジェクター等の現代的な装置
・印紙および切手
・人工臓器
・医療用装置、分析装置
・国防・公安用の車両
・ 海外から帰任する学生・公務員・外交員やラオスに移住する外国人の所持品や贈答品
・ 政府が締結した契約や条約に定義されるプロジェクトに使用される物品

Page 79

Value Added Tax（VAT）
VAT exemptions②

Supplementary material「Domestic supply of goods and services 」
For example、・The importation of aircrafts and equipment to be used in the domestic and international airtransportation
・Equipment and machinery for the intended use in agricultural activities
・Seal and stamp・Materials, equipment and components served in production of goods for export
・Learning, teaching materials, modern equipment for the purpose of learning, teaching, researches
and laboratory
・Education services and sport such as childcare Centre, kindergartens, primary [and] secondary
school, vocational school, universities
・Deposit, loan interests, and other financial monetary transactions conducted by commercial banks orfinancial institutions licensed by the Bank of the Lao PDR・Income from investment in the Lao Stock Exchange, and services provided by the Stock Exchange・International transit
・The supply of health, life, pet insurance
・The examination, treatment and diagnosis of humans and animals
Page 80付加価値税（VAT）

非課税取引②「 ラオス国内での物品の販売およびサービスの提供 」
例えば、・国際航空輸送に使われる航空機の部品の販売
・農業用設備および機械装置の販売
・印紙および切手の販売
・輸出用製品の製造に使用される原材料、設備およびスペアパーツの販売
・学習用・教育用のコンピューター、プロジェクター等の現代的な装置
・保育所・幼稚園・小学校・中学校・高等学校・職業訓練学校・大学等が行う教育サービス
・ラオス中央銀行が認可した金融機関の預金利息・貸付利息
・ラオス証券取引所への投資による所得、および証券取引所が提供するサービス
・国際輸送（旅客および物品の輸送）サービス
・健康保険・生命保険・動物保険料
・人間および動物への医療サービス
Page 81

補足資料Supplementary material

Value Added Tax（VAT）

Tax rate
Transaction（Item）

Rate【Standard rate】
10%0%

imported [goods and services], supplies of goods and services subject to VAT
in the Lao PDR【For export goods】
export of goods to overseas;
Service supply in Laos but is consumed oversea.

※Difference between tax free and 0% tax
Tax free → Because they are not taxable, Input VAT deduction and tax refund is
not applicable to their transactions
0% tax → Since they are taxable, input VAT deduction is possible
Page 82

補足資料

付加価値税（VAT）

税率
適用取引（品目）税率【標準税率】
10%

ラオス国内での物品の販売、ラオス国内でのサービスの提供
ラオス国内への物品の輸入
ラオス国内で消費されるサービスの輸入【輸出品等】

0%

物品の輸出
ラオス国内で提供され、ラオス国外で消費されるサービス※非課税と0％課税の違い
非課税→ 課税対象外であるため仕入税額控除や還付も適用されない取引0％課税 → あくまで課税対象であることから仕入税額控除が受けられる

Page 83

Supplementary material

Value Added Tax（VAT）

Tax return
Company is obliged to file tax return form and tax payment on a monthly basic no later than
the 15th of the following month► If the input VAT exceeds output VAT, the excess can be carried forward to next month andoffset with the output VAT of following month or a refund can be requested.

►※ If non-residents who have not registered under VAT system providing services in Laos, thecompany who receives the service needs to pay 10% VAT. This amount will be withheld andpaid to the tax office by the 15th of the following month.

Apr

May

Jun

15th

15th

Report before the 15thof following month
Page 84

補足資料

付加価値税（VAT）

申告納税
毎月翌月の 15 日までに VAT の申告とともに税務署に納付する必要がある► 仕入VAT が売上 VAT を超える場合には、その超える部分の仕入 VAT を翌月以降に繰り越して翌月以降の売上 VAT と相殺するか、その超える部分の仕入 VAT の還付を請求することもできる►※ ラオスで VAT の事業者登録をしていない非居住者でラオス国内でサービスの提供を行う者については、サービスの提供を受けたラオス法人がそのサービス代金の支払いをする際に、10%の VAT 相当額を源泉徴収し、翌月の 15 日までに税務署に納付することになる。

4⽉

翌⽇15⽇までに申告

Page 85

5⽉

6⽉

15⽇

15⽇

Transaction with non-residents①

Supplementary material► Imports of goods

Import VAT would be paid in customs declaration at the time of importcustoms clearance► Service

When a non-resident (e.g: Japanese corporation) provides services to a
corporation in Laos, the Laos corporation received the service will withhold
VAT (10%) and transfer the remaining amount to non-resident.
(See next page)

Page 86

非居住者との取引①

補足資料► 物品の輸入

輸入通関時に通関申告において輸入VATを支払う► サービス

非居住者（例：日本法人）がラオス国内の法人にサービスを提供する場合、サービスを提供されたラオス法人がVAT（10％）を源泉徴収し、残額を送金することとなる(次ページ参照)

Page 87

Transaction with non-residents②

Supplementary material

Exp：►

When a Japanese company supplies service for a Laos company
・VAT amount is 100 (1,000 × 10％), the amount Japanese company has topay is 1,100 (1,000 + 100)・Laos company pays withholding VAT (100) to tax authority, andtransfer 1000 (1100 – 100) to Japanese company
Including VAT(100)total amount 1100

Page 88

Japanesecompany

1,000 (net)(taxable subject)

1000
transfer

1 January 2014

Presentation title

Laos company

Tax(tax payer)

authority
Pay withholding tax
100非居住者との取引②

補足資料

例：
►

日本企業がラオス企業にサービスを提供する場合、・VATは100（1,000 × 10％）となり、日本企業の支払い額は1,100（1,000 +100)となる。
・ラオス企業は源泉徴収したVAT（100）を税務当局に納付し、日本企業に1000（1100－100）を送金する。
VAT（100）を含めた総額は1100

日本企業

1,000（純額）

ラオス企業

税務当局

（納税義務者）（税負担者）
1000
送金

Page 89

1 January 2014

Presentation title

100を源泉徴収、納税Value Added Tax（VAT）

Supplementary material

Transaction with VAT system unregistered company►

When a VAT operator purchases goods and service from a VAT unregistered company, thepurchaser (VAT operator) pays the VAT tax from source.
A company（unregistered）
Output100
Output VAT 10

No tax payment
because due tounregistration

Disposal 110

Payment 100

B company（registered）
Output120
Output VAT 12
Input
100
Input VAT 10

Payment 132

Tax payment
12=12(output VAT) – 10 (input VAT)＋(A company
withholding tax 10)

Tax payment 12►

Disposal 132

End-consumer
Payment 132(including VAT 12)

No taxpayment

Accounting)
Input 100 Accounts payable 100
Input VAT 10 Unpaid VAT 10

When purchasing goods/services from a VAT unregistered company, the purchaser (VAT
registered company) pays the tax from source. It can be included in input VAT and offset with
output VAT later.

Page 90付加価値税（VAT）

補足資料

VAT非登録業者との取引►

VAT登録業者が、VAT非登録業者から物品・サービスの購入する際は、購入者（VAT登録業者）がVATを源泉して納税する
A社（非登録業者）
売上
100
売上VAT 10

非登録のため、
VAT
VAT納税なし

110で売却

100の支払B社（登録業者）
売上120
売上VAT 12
仕入
100
仕入VAT 10132の支払支払額 132（内VAT 12）

納付税額
12=12(売上VAT)-10（仕入VAT）＋(A社源泉分10)

納税額12
►

最終消費者

132で売却

納税なし

会計仕訳
借）仕入
100 貸）買掛金 100
仕入VAT 10 貸）未払VAT 10

VAT非登録業者からの物品・サービスの購入の際は購入者（VAT登録業者）がVATを源泉して納税する。そのVAT分については、仕入VATを計上し売上VATと相殺可能

Page 91

Value Added Tax （VAT）

Supplementary material

Cases require VAT withholding► VAT registered companies need to withhold VAT and pay to tax

authority in following cases:①Purchasing services from non-residents②Purchasing goods/services from VAT unregistered companies③Purchasing goods/services from companies in SEZ (Special Economic Zone)
where VAT is exempted④Purchasing goods/services from a VAT registered company but official invoice
has not been issued► In reality, with case ②, ④, there are few cases that VAT is actually

withheld, but there is a possibility that it will get pointed out andcollected (penalty is 50% of overdue tax amount). Therefore, we
recommend reporting to parent company about the tax risk.
Page 92

1 January 2014

Presentation title

付加価値税（VAT）

補足資料

VAT源泉徴収が必要なケース► 以下のケースにおいては、VAT登録企業はVATを源泉徴収して代わりに納付する必要がある①非居住者からサービスを購入する場合②VAT非登録企業から、物品・サービスを購入する場合③VATの免税が認められているSEZ（経済特区）にある会社から、物品・サービスを購入するケース④VAT登録企業から物品・サービスを購入する場合であっても、正式なインボイスが発行されなかった場合► 特に②、④の場合、実際にVATを源泉徴収して納税しているケースは少ない

が、今後税務調査で指摘され、追徴課税を受ける可能性がある（ペナルティ
は不足税額の50%）ため、親会社へリスクを報告しておくことが望ましい
Page 93

1 January 2014

Presentation title

Value Added Tax（VAT）

Supplementary material

Importance of tax invoice
Laos use 「tax invoice method」、similar to Japanese 「book method」
The tax payment amount is calculated from the official invoice.

It is critical to prepare official invoice (tax invoice)If the invoice is unofficial, incomplete or incorrect, the input VAT will not
be deducted, and even if the input VAT that could not be offset isconsidered as an expense, it may not be included in the corporate tax
deduction

Page 94付加価値税（VAT）

インボイスの重要性
ラオスは「タックスインボイス方式」、日本は「帳簿方式」
公式インボイスから納税額を計算する方式をとっている

公式インボイス（タックスインボイス）を準備する事が重要

インボイスの記載に非公式、不備や誤りがあれば仕入VATは控除できず、相殺できなかった仕入VATを経費として計上しても、法人税の損金への算入も認められない可能性あり

Page 95

補足資料Value Added Tax（VAT）

Supplementary material

Non deductible input VAT►Purchase of goods and services not directly related to businessactivities cannot be deducted from input VAT・Party, gift・Unrelated and personal expense
・ Expenses without receipt or incorrect receipt
・Electricity, water supply, gas bill (If it exceeds a certain amount, the excess
cannot be deducted)
・ Computers, tablets, notebook computers, telephones → Even if used forbusiness, deductions are not possible (deductible for CIT)・ Tobacco, alcohol, refreshment

Page 96付加価値税（VAT）

補足資料

仕入VATの控除要件►事業活動に直接関連しない物品やサービスの仕入 VAT については、
売上 VAT から控除できない・パーティーや贈答品・事業に関連しない費用や私的関連費
・領収書のない費用や誤った領収書
・電気、水道、ガス等（一定割合を超える場合は、その部分につき控除不可能）
・コンピューター、タブレット、ノート型パソコン、電話 → 業務に使用する場合であっても、控除不可能 （CITでは損金算入可能）
・たばこ、アルコール、リフレッシュメント

Page 97

Value Added Tax（VAT）

Supplementary material

Tax refund► The input VAT that could not be offset with output VAT within 3 months

can be requested for tax refund.

► In reality, even if you can apply for a refund, it will not be refunded(Laos tax authorities do not accept refund)► However, it is important to apply for a refund within 3 months after the

VAT credit occurrence because the authorities often offset it infollowing months VAT

Page 98付加価値税（VAT）

補足資料

還付申請の重要性► 売上VATと相殺できなかった仕入VATは、発生後3か月以内に発生した売上

VATと相殺が可能とされており、相殺不能分についてはレギュレーション
上、還付申請が可能となっている► 事実上、還付申請ができても還付されない（ラオス税務当局が還付を認めない）► ただ、還付申請を行う事で当局がその後に発生するVATとの相殺を認められる事が多いため、発生後3か月以内に還付申請を行っておくことが重要となる
Page 99

A475

Value Added Tax（VAT）

Supplementary material

Tax refund► In the table below, it is necessary to apply for refund by August 15th for the

VAT credit that occurred in April (300) that could not be offset within 3months (100)
Input
VAT

Output Deduct- Cumulative
VAT
ion

Apr

Apr

300

0

-300

-300

May

100

80

-20

-320

Jun

200

250

50

-270

50

Jul

300

450

150

-120

150

May

June

July

-300
-20

-100

-

If you do not apply for arefund for this part (the partthat has not been offset for
more than 3 months) before
this time (August 15), youwill not be able to offset any
subsequent output VAT.

-20

► It will not be refunded even though you apply for a refund, but usually it will

be offset with output VAT from following months► If you do not apply for a refund, you cannot offset with output VAT. (CIT
deduction is possible)
Page 100

Slide 100
A475

Author, 9/5/2019

A475

付加価値税（VAT）

補足資料

還付申請の重要性► 下の表で、4月に発生した仕入VATの超過分（300）のうち、その後3か月以内に相殺できなかった部分（100）については、8月15日までに還付申請を行う必要があ
る
仕入
VAT

売上
VAT

4月

300

Apr
May
差引 累計
0 -300 -300 -300

5月

100

80

-20

-320

6月

200

250

50

-270

50

7月

300

450

150

-120

150

June

July

-20

-100

-

この分（3か月超相殺されなかった部分）について、
このタイミング（8月15日まで）に還付申請を行わなければ、その後の売上VATとの相殺が一切認められな
くなる。

-20

► 還付申請を行っても還付は行われないが、通常は翌月以降の売上VATと相殺することが認められる► 還付申請を行わないと売上VATとの相殺ができない。（CIT上損金算入は可能）
Page 101

Slide 101
A475

Author, 9/5/2019

Value Added Tax（VAT）

Supplementary material

Tax penalty► 500,000 kip per monthly for late filing of Value-Added Tax► 0,1% of the total outstanding amount of Value-Added Tax for each day in caseof no Value-Added Tax payment► 1,500,000 kip per month in case of no Value-Added Tax payment► 1,000,000 kip for each time of collection claim issuance in case of failure toprovide accounting documents or provide inaccurate and/or incomplete
accounting documents, [provide] unclear or inaccurate information► 1,000,000 kip for first time of violation in case that the business operators fail
to cooperate or hinder the duties implementation of tax officers and authorities.
► Non-declaration, under-declared, over-deducted declaration, wrong
declaration, overdeclared tax loss carryforward , under withholding: 50%of total VAT amountPage 102付加価値税（VAT）

補足資料

VATに関する罰則► VATの申告が遅延した場合、1 月あたり 50 万キープの罰金（約6千円）► VATの申告が遅延した場合、納付税額に対して 1 日あたり0.1%の延滞金► VATが無申告の場合、1 月あたり 150 万キープの罰金（約1万8千円）► 会計書類を提出できなかった場合や会計書類に誤りがあった場合には、1 回の通知につき 100 万キープの罰金（約1万2千円）► 税務調査に対する不協力や妨害行為に対しては、初回は 100 万キープの罰金（約1万2千円）► 犯罪と認められた場合、刑事訴訟とともに損額賠償が求められる事がある► VAT の無申告、過少申告、過大控除、繰越欠損金額の過大申告、過誤納付、源泉徴収額の過少、法令に定めた金額より過少の申告: 総VAT金額の 50%

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