Laos Tax Agency Issues Notice on 2025 Financial Statement Filing Deadline for Enterprise Account Holders

The Lao Tax Department Feb. 2 issued Notice No. 0253, announcing the deadlines for enterprise account holders to file 2025 annual financial statements and additional documentation. The notice includes that: 1) the additional documentation required includes a report comparing accounting and tax results, and documents related to the taxpayer’s specific tax sector; 2) the March 31, 2026, deadline applies to corporate accounting units that closed accounts on Dec. 31, 2025; 3) the deadline of three months from year end applies to corporate accounting units permitted to use a non-calendar year annual financial reporting cycle; and 4) penalties apply for late ...