Laos Regulatory Update | Documents missing required revenue stamps will not be officially recognised

Basis: Notice on implementing the affixing of revenue stamps to official documents under Presidential Decree No. 002/PO, Notice No. 2665/CO, dated 8 July 2026.

Related Presidential Decree: No. 002/PO, dated 17 June 2021.

I. Summary

On 8 July 2026, the Office of the Ministry of Finance of Laos issued Notice No. 2665/CO, requiring strict nationwide implementation of Presidential Decree No. 002 of 2021 concerning revenue stamps on official and legal documents.

The Notice specifies stamp amounts for different document types:

• General certificates, including birth certificates, marriage certificates and court judgments: LAK 5,000;
• Divorce certificates: LAK 100,000;
• Powers of attorney and company articles of association: LAK 10,000;
• Domestic contracts and vehicle transfer documents: LAK 15,000;
• International contracts, share certificates, dividend agreements and real estate transfer documents: LAK 20,000;
• Land and house ownership certificates: LAK 25,000.

Importantly, the Notice expressly warns that documents within its scope that do not bear the required revenue stamps are considered incomplete and may not be used or recognised as official documents by state authorities.

II. Brief commentary

The Notice is an important procedural compliance reminder for administrative, corporate and transactional matters in Laos.

Its most important legal implication is found in Article 3: unstamped documents will not be recognised for official purposes.

In corporate law and investment projects, fundamental commercial documents such as articles of association, cross-border multiparty agreements, share certificates and powers of attorney may be rejected during government registration procedures if the relatively modest stamp requirements are overlooked. They may also be considered inadmissible as evidence in dispute resolution or litigation.

Legal practitioners working on corporate structuring, project financing and real estate transfers should therefore ensure that all signed originals bear revenue stamps of the correct amount before submission to government departments or courts, avoiding unnecessary administrative delays or serious procedural defects.