Open Development Cambodia - Organizations OD Mekong Datahub

Instruction no. 43395 on tax incentives on patent tax from 2023 to 2028 for journalists in small taxpayers

Cambodia 43395 Instruction December 8, 2023 Economy and commerce, Taxation

This instruction aims to provide tax incentives on patent tax from 2023 to 2028 for small taxpayer journalists.

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Instruction no. 44611 on the proof of expenditures for enterprises supplied by farmers are not in the self-assessment regime

Cambodia 44611 Instruction December 18, 2023 Economy and commerce, Taxation

This instruction aims to clarify the supporting documents required for expenditures of enterprises supplied by farmers outside the self-assessment regime.

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Instruction no. 45417 on the procedures of the adjustment of online filing on monthly tax return

Cambodia 45417 Instruction December 25, 2023 Economy and commerce, Taxation

This instruction aims to establish procedures for adjusting monthly tax returns through online filing.

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Instruction no. 180 on the benefits under the double taxation agreement (DTA)

Cambodia 180 Instruction January 3, 2024 Economy and commerce, Taxation

This instruction aims to clarify the benefits available under Double Taxation Agreements (DTAs).

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Instruction no. 11936 on administrative application with GDT e-administration

Cambodia 11936 Instruction March 21, 2024 Economy and commerce, Taxation

This instruction aims to establish procedures for submitting administrative applications through GDT e-Administration.

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Instruction no. 13804 on the exemption of minimum tax for enterprise of qualified investment project (QIP)

Cambodia 13804 Instruction April 8, 2024 Economy and commerce, Taxation

This instruction aims to establish the exemption of minimum tax for enterprises operating as Qualified Investment Projects (QIPs).

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Instruction no. 009 on tax allowance in withholding tax and specific tax for airline companies.

Cambodia 009 Instruction June 7, 2024 Economy and commerce, Taxation

This instruction aims to provide tax allowances on withholding tax and specific tax for airline companies.

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Instruction no. 32775 on the business cessation procedures

Cambodia 32775 Instruction September 17, 2024 Economy and commerce, Taxation

This instruction aims to establish procedures for permanently ceasing business activities.

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Instruction no. 33000 on the implementation of tax obligation for property rental

Cambodia 33000 Instruction September 18, 2024 Economy and commerce, Taxation

This instruction aims to clarify the implementation of tax obligations related to property rental.

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Instruction no. 024 on enterprise under tax audit of the special tax audit unit.

Cambodia 024 Instruction October 7, 2024 Economy and commerce, Taxation

This instruction aims to provide guidance on enterprises subject to audit by the Special Tax Audit Unit.

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Instruction no. 025 on the obligation to pay taxes on the supply of goods with additional goods or rewards provided by domestic goods supply enterprises

Cambodia 025 Instruction October 10, 2024 Economy and commerce, Taxation

This instruction aims to clarify tax obligations on the supply of goods with additional goods or rewards by domestic suppliers.

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Instruction no. 38218 on the implementation of tax obligation for property rental

Cambodia 38218 Instruction November 7, 2024 Economy and commerce, Taxation

This instruction aims to clarify the implementation of tax obligations related to property rental.

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Instruction no. 030 on the use of Khmer riel bank account for applying for value added tax refund

Cambodia 030 Instruction December 24, 2024 Economy and commerce, Taxation

This instruction aims to establish the use of Khmer riel bank accounts for VAT refund applications.

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Instruction no. 10800 on tax obligation on commercial gambling enterprise in e-filing

Cambodia 10800 Instruction April 8, 2025 Economy and commerce, Taxation

This instruction aims to establish procedures for declaring income tax obligations of commercial gambling enterprises through e-Filing.

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Instruction no. 11867 on the procedures of filing tax return for small and medium enterprises that receive tax incentives for the development of informal economy

Cambodia 11867 Instruction April 23, 2025 Economy and commerce, Taxation

This instruction aims to establish tax filing procedures for small and medium enterprises receiving tax incentives to develop the informal economy.

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Instruction no. 12345 advance tax on dividend distribution in e-filing

Cambodia 12345 Instruction April 28, 2025 Economy and commerce, Taxation

This instruction aims to establish procedures for declaring advance tax on dividend distributions through e-Filing.

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Instruction no. 14256 on supporting documents for the interest rate among related parties

Cambodia 14256 Instruction May 12, 2025 Economy and commerce, Taxation

This instruction aims to clarify the supporting documents required for determining interest rates among related parties.

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Instruction no. 18574 on tax obligation for share premium

Cambodia 18574 Instruction June 17, 2025 Economy and commerce, Taxation

This instruction aims to clarify the tax obligations related to share premiums.

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Instruction no. 19116 on tax obligation for board of director member or company director

Cambodia 19116 Instruction June 20, 2025 Economy and commerce, Taxation

This instruction aims to clarify the tax obligations of board members and company directors.

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Instruction no. 20827 on the procedure for requesting state-funded vat incentives for the supply of goods and services

Cambodia 20827 Instruction July 7, 2025 Economy and commerce, Taxation

This instruction aims to establish procedures for requesting state-funded VAT incentives for the supply of goods and services.

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