On 11 February 2020, the Laos Ministry of Finance issued Notification No. 424 on the effective date of the new tax rates introduced by Tax Law No. 67/NA ({News-2020-02-13/A/4-previous coverage}). The notification includes that the rates are effective from 1 January 2020, and with respect to individual income tax, any employers that have paid income tax on salaries for January 2020 using the old rates are required to submit revised returns.