Licenses library · 197
Permit to Use and Sell Accounting Programmes
会计软件使用及销售许可
ໃບອະນຸຍາດນໍາໃຊ້ ຫຼື ຈັດຈໍາໜ່າຍໂປຣແກຣມບັນຊີ
Any individual, legal entity, accounting entity, and related organization that uses and develops accounting programs throughout Lao PDR. Apply at Accounting Department.
Who needs this
Any individual, legal entity, accounting entity, and related organization that uses and develops accounting programs throughout Lao PDR.
Requirements
- Have an enterprise registration certificate, taxpayer identification certificate or annual tax obligation certificate of the previous year, account holding certificate, and a license from the Ministry of Post and Telecommunications.
- Have a permanent accounting staff, have an accounting expert, or may hire an accounting expert as a consultant
- In the case of using a ready-used accounting program or a licensed accounting program, the program owner must obtain a license or sales-and-purchase contract. The conditions for applying for a license to use or develop an accounting program for personal use must be as follows: Implement account entity can develop their own accounting program or hire other parties to develop it in order to ensure that account holding certificate and financial statements are properly prepared in accordance with the law and regulations. The conditions for applying for a permit must include the following:
- Submit a proposal or certificate from the relevant organization
- Prepare relevant documents or licenses of the developers
- Have a permanent accounting staff, have an accounting expert, or may hire an accounting expert as a consultant
- In the case of using a ready-created accounting program (licensed accounting program), the program owner must obtain a license or sales-and-purchase contract.
Documents — first application
| Document | Note |
|---|---|
| Required documents for the accounting unit that develop accounting program for their own finance-account management | - Request Letter - Contract of the Development of Accounting Program - Manual of Accounting Program - Other Documents or Certificates related to the Accounting Unit and Accounting Program Developer |
| Required documents for an accounting program for a specific project or other enterprises | submit the same sets of required documents for the developing accounting program for general distribution |
| Required documents for developing accounting program for general distribution | - Request Letter - Manual of Accounting Program - Power of Attorney from the owner of the program or Sales Contract (in case of using the trademark of other owners) - Portfolio of Accounting Program Company - Enterprise Registration Certificate, Certificate of Tax Payment ID, Certificate to Confirm the Compliance of the Enterprise Accounting and Permit from the Ministry of Post and Telecommunications |
Legal framework
- Presidential Ordinance on Fees and Service Fees
- Decision on Accounting Programme Management
- Law on Accounting (Revised)
How to submit
- Means of presentation
- At the Authority Offices
- Address of authority
- Accounting Department, Ministry of Finance
- Processing time
- 15 The Ministry of Finance will consider issuing the accounting program monitoring certificate within 15 working days after the process of checking documents, having actual tests, and meeting all required conditions. In case of failure to issue the accounting program monitoring certificate, the Ministry of Finance shall notify the applicant in a written form within 15 working days.
Validity and renewal
- Has an expiry date
- NO
- Renewal process
- The permit will be valid if there are an annual accounting program monitoring certificate and a report on a regular basis.
Additional comment
- Any individual, legal entity, or organization that develops a set of accounting programs for personal use or general public, it requires a prior inspection and accuracy verification in accordance with accounting laws and regulations, accounting standards, and get permission from the Ministry of Finance. - Any individual or legal entity that is authorized to develop a set of accounting program to serve their specific internal management are prohibited from bringing such a set of programs to the general public.