A/HRC/41/39/Add.4 39. Para 24 This is to provide clarification regarding the tax collection. Taxation in the Lao PDR is implemented in accordance with the amended Tax Law, No. 70/NA, dated 15 December 2015. For instance, Article 48 (1) of this Law stipulates that the rates of income tax of salary vary from 0% - 24% depending on the amount of income gained by each individual. For those who receive salary of 1,000,000 kip or below are exemption to pay income tax. This provision clearly certifies that the taxation of the Lao PDR has taken into account the inequality of income. 40. Para 33 The source for this accusation are special interest groups outside of the Lao PDR with a front name of human rights, these accusations are prejudicial which the Lao PDR has repeatedly refuted and clarified before the treaty bodies of the HRC. 41. Para 40 The Government of Lao PDR has established national mechanisms for the promotion and protection of human rights. One of the key mechanisms is the National Steering Committee on Human Rights (NSCHR) which consists of representatives of line ministries concerned. One of the main objectives of the NSCHR is to coordinate the compliance with human rights obligations including hydropower projects and also the implementation of human rights as a whole including before the construction of major development projects like hydropower projects. The relevant ministry concerned such as the Ministry of Natural Resources and Environment has the responsibility to provide technical instructions to the project developers on the process of conduct and assessment of the environmental and social impacts, and on the conduct of consultation with the participation of the people affected by the project in order to ensure that they are aware of and express their views on the project under development. The project developer must take full responsibility for completing the process of environmental and social impact assessment and ensuring the attainment of environmental certificate and approval from the Ministry of Natural Resources and Environment before commencing the construction of the proposed project. 42. Para 42 The affected people has fairly received compensations. Progress has been made by the Government of Lao PDR to help people in affected areas. The Government of Lao PDR is the process of building permanent houses for them. All allegations of delay in receiving financial support is not true. 43. Para 43 The Government of Lao PDR is in the process of finalizing the result and review of the collapse of the Xe-Pian Xe-Namnoy dam. Prior to start building any dam, a comprehensive assessment of economic, social and environmental aspects are conducted. All steps are carried out according to the international standards, principles, and engineering technics of construction. 44. Para 44 The Government of the Lao PDR is strongly committed to improve social protection system. Currently, it has a comprehensive social security but targeting only for formal economic sector. 9