Presidential Decree No. 258/PR on the Promulgation of the Law on Excise Tax.

This Presidential Decree officially promulgates the Law on Excise Tax, establishing a structured tax regime for specific luxury goods and services within the Lao PDR. The primary objective is to regulate consumption patterns, generate national revenue, and protect domestic production while maintaining social order. By imposing targeted taxes on items such as alcohol, tobacco, and high-end vehicles, the Law seeks to balance economic growth with public health and fiscal responsibility.
The Law outlines specific enforcement measures for non-compliance, particularly regarding delinquent tax payments. For severe violations, authorities are empowered to suspend business operations, revoke enterprise registrations, or pursue criminal prosecution.