It is strictly forbidden for individuals, legal entities and organisations to pay taxes in cash to tax officials or volunteer employees.

City tax department bans payment of taxes in cash

The Vientiane Tax Department has announced that taxes can only be paid online, using the TaxRIS system, or through a bank, to ensure transparency and the loss of revenue owed to the government.
The requirement applies to the employees of tax offices in the capital’s nine districts, and all legal entities and other bodies involved in the construction and repair of houses, apartments and other buildings, as well as entities in Vientiane excavating soil, stones and sand, changing land to other uses, and filling in land. 
Individuals, legal entities and organisations are instructed not to pay taxes or give cash to tax officials or volunteer employees.
It is also forbidden for district tax authorities to appoint volunteers to assess and collect taxes from individuals, legal entities, organisations or businesses.
The duties of tax officials must be sanctioned through a notice signed by the Director of the Vientiane Tax Department and the head of a district tax office. When calculating the taxes owed by businesses, the amount must be approved and certified by the head of the tax office at each stage of the process.
When both parties acknowledge the amount to be correct, the tax officer must issue a notice requiring payment through the banking system or to the national treasury, depending on the type of business.
It is also forbidden to give money to tax officials and ask them to pay the amount on behalf of the organisation or business that owes the tax in question.
The tax department will not recognise the relationship, calculation or payment of taxes by any person who has not been appointed, trained or has been a volunteer employee, or is no longer officially employed.
Only Vientiane tax officials and those working in the nine district tax offices will be recognised as officially appointed to deal with tax collection.

By Khamphone Syvongxay
(Latest Update August 18, 2023)