Lao PDR

Under the Amended Income Tax Law No. 88/NA, Article 3, Items 11 and 12 define ’resident‘ and ’non-resident‘ as follows:

• Resident: A person who has a permanent residence, lives, earns a living, or conducts business in Lao PDR.

• Non-resident: A person who comes to earn a living or conduct business in Lao PDR but does not reside, nor has a permanent address or permanent place of business, in Lao PDR.