@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://data.opendevelopmentmekong.net/dataset/7e1b6668-f0ca-4601-a5e0-ae6cae7cdbba> a dcat:Dataset ;
    dct:description """This instruction aims to clarify the tax obligations related to share premiums.\r
""" ;
    dct:identifier "7e1b6668-f0ca-4601-a5e0-ae6cae7cdbba" ;
    dct:issued "2026-09-26T09:44:30"^^xsd:dateTime ;
    dct:modified "2026-09-26T09:45:42"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 18574 on tax obligation for share premium" ;
    dcat:distribution <https://data.opendevelopmentmekong.net/dataset/7e1b6668-f0ca-4601-a5e0-ae6cae7cdbba/resource/7c1509d4-63aa-4f59-a450-4caf2448e276> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentmekong.net/dataset/7e1b6668-f0ca-4601-a5e0-ae6cae7cdbba/resource/7c1509d4-63aa-4f59-a450-4caf2448e276> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/7e1b6668-f0ca-4601-a5e0-ae6cae7cdbba/resource/7c1509d4-63aa-4f59-a450-4caf2448e276/download/24_18574-gdt.pdf> ;
    dcat:byteSize 164771.0 ;
    dcat:mediaType "application/pdf" .

<https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> a foaf:Organization ;
    foaf:name "Open Development Cambodia" .