Luat lao dong 2015 pdf tax

Lao pdr 2012 tax planning introduction of the amended tax. The presidential decree regarding tax which has now been passed was dated 01 march 2011 and amends the existing tax rates of profit tax, business turnover tax and personal income tax. Erectile dysfunction or impotence is one of the few disorders that will bring a young man into the doctors office. Presented at the fourth imfjapan highlevel tax conference for asian countries, tokyo, japan, april 24, 20 created date 71620 3. They may be conducted for up to three years after the initial filing of vat. General confederation of labour vietnam tong lien doan lao dong was.

General department of vietnam customs vietnam customs. The challenge of erectile dysfunction management in the. Sonadezi restaurant 35 street 3r bien hoa industrial zone, dong nai guage. How inequality defines womens work in asia oxfam international. Eny is poing to organize a series of tax updates seminars. Employees with salaries of 1 million kip or less per month will be exempt from income tax. Labour code 102012qh of 18 june 2012bo luat lao dong. On 1 october 2012, the amended tax law 05na, 20 december 2011 is expected to come into force in the lao pdr.

The tax law 2005 was amended and replaced by the 2011 version and adopted by the 2nd ordinary session of the national assembly 7th legislative of the lao pdr on 20 december 2011 and shall become effective on 1 october 2012. The implementation of the amended tax law will be further subject to details to be provided in an. Page 5 tax technical update may 2015 presenter dan bellefontaine u daniel is a senior associate with couzin taylor llp and a senior manager in ey canadas international tax services group. The employers representative organization shall exercise rights and fulfill obligations as prescribed in clause 1 of this article. The lao government slipped through a revised tax law recently amended tax law no. The seventh fiveyear national socioeconomic development plan 2011 2015. Pdf vietnams labour relations and global financial crisis. The challenge of erectile dysfunction management in the young. Planned policies include a higher import and excise tax rate on motorcycles and.

At present, only those earning 300,000 kip or less per month are. Lao pdr 2012 tax planning introduction of the amended. The amended tax law represents the first legislative amendment to the tax law 04na, 19 may 2005 and will introduce significant changes for taxpayers in the lao pdr. Labour code 102012qh of 18 june 2012bo luat lao dong unofficial english translation. Lao taxpayers may be subject to vat tax audits at the discretion of the tax authority. Tax fee charge 01 jan decree 1002008ndcp 08092008 decree no. Amending and supplementing a number of articles of circular no. Pdf labour relations institutions and practices in vietnam have changed since the economic reform that started in. Ministry of industry and commerce of lao pdr moic 2012b.

Nov, 2015 erectile dysfunction ed in a young man is an important health problem that significantly impacts the patients quality of life and can have a detrimental effect on his wellbeing and relationship with his partner. October 23, 2015 national association of manufacturers. Pae 5 type of goods rates for 20162017 rates for 20182019 rates for 2020 and after readymade drinks. The trouble with outside contractors at summons interviews tax notes today, march 9, 2015. Implementation of amended tax law 2011 lao premier. Erectile dysfunction ed in a young man is an important health problem that significantly impacts the patients quality of life and can have a detrimental effect on his wellbeing and relationship with his partner. The new personal income tax rates applicable to lao, foreigners, aliens and apatrids who generate income in lao pdr is based on a progressive rate from 0% to 28%, as per the following table. Upon sudden difficulties from natural disasters, fire, epidemics, from the implementation of preventive and remedial measures for occupational accidents and occupational illness, from electricity or water supply system malfunctions, or from the production and business demands, the employer is entitled to temporarily transfer the employee to do other work than in the labor contract within 60. Eny is poing to organize a series of tax updates seminars in. Satit rungkasiri, directorgeneral of the revenue department, welcomed mr. Under the new decree, lao and foreigners are now taxed at the same rate, with the effect that lao employees will pay less and the foreign employees more than before. Page 8 tax technical update may 2015 introduction income tax folio s3f6c1.