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Field Value
Last updated March 2, 2023
Created March 2, 2023
Format PDF
License License not specified
Name Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions (Khmer)
Description

This Prakas aims to establish the rules and procedures for the implementation and management of the collection of value added tax on the supply of digital goods or digital services operated electronically by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia for use. In the Kingdom of Cambodia in accordance with Sub-Decree No. 65 dated 8 April 2021 on the implementation of value added tax on e-commerce.

Resource's languages
  • Khmer