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THE National Internal Revenue Code (Tax Code), as amended, authorizes the commissioner of Internal Revenue or his duly authorized representative to conduct audits, in light of the power of the Bureau of Internal Revenue (BIR) to assess and collect taxes. These audits are conducted by revenue officers who are clothed with a valid letter of authority (LoA). ....
Social media has recently ignited a fiery debate surrounding the disciplinary practices in schools, particularly those overseen by the state and located in rural areas across Laos. ....
The Lao government is keen to move towards modernisation and industrialisation by ensuring changes in the country's economic makeup, with the share of the industrial and service sectors expanding and that of the agriculture sector declining. ....