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