Rajah & Tann Regional Round-Up
your snapshot of key legal developments in Asia
Issue 1 - Jan/Feb/Mar 2021

Registration of Taxpayer Identification Numbers for Individuals

On 10 February 2021, the Ministry of Finance ("MOF") has issued Notice No.0831/MOF on the registration of Taxpayer Identification Numbers ("TINs") for individuals ("Notice"), including domestic and foreign individuals who have income in the territory of Lao PDR.

Under the Notice, domestic and foreign individuals, including civil servants, officials, soldiers, police, businesspeople, retailers, and online sellers, as well as sportspersons, performers, technicians, experts/specialists, consultants, employers, employees, workers, and labourers must register and obtain a TIN at a local tax office by 30 June 2021.

The required documents and information to be submitted for registration at local tax offices are the  following:

  1. Valid ID Card/passport;
  2. Family registration book;
  3. All registered phone numbers;
  4. Occupation (must clearly specify the place of work, position, etc);
  5. All bank accounts; and
  6. Social security card number.

The Notice is issued in accordance with (i) Article 6 of the Law on Income Tax which provides that individuals, legal entities, or organisations that earn income from business operations or professional activities and other sources must pay income tax and must have a TIN; and (ii) Article 21 of the Tax Administration Law, which requires Lao citizens, aliens, foreigners, stateless persons, legal entities, or organisations conducting business activities or other income-generating activities inside or outside Lao PDR to pay taxes and obtain TINs.

The Notice aims to: (i) monitor domestic and foreign individuals who derive income in Lao PDR; (ii) manage the database of income earners to be able to collect revenue for the state budget accurately, completely, transparently, and fairly; and (iii) contribute to the socio-economic development of the nation. Through the Notice, MOF urges individuals to perform their obligations to the state by paying their taxes under the laws. Violations thereof will be dealt with strictly.

Please note that whilst the information in this Update is correct to the best of our knowledge and belief at the time of writing, it is only intended to provide a general guide to the subject matter and should not be treated as a substitute for specific professional advice.


Rajah & Tann (Laos) Co., Ltd
Anou Village,
Samsenthai Road, Unit 17,
Chanthabouly District,
Vientiane Capital, Lao PDR.


Lee Hock Chye
Managing Partner
D +603 2273 1919
F +603 2273 8310

Khanti Syackhaphom
Legal Advisor
D +856 21 454 239
F +856 21 285 261

Desmond Wee
D +65 62320474

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