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Topics: Taxation

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  • Legal notes on tax registration obligations for associations or non-profit organizations and NGOs

    km Cambodia Analysis, discussion papers, and blogs Legal Aid of Cambodia (LAC) 2023 Civil society, Laws and regulations, Non-governmental organizations, Taxation
    This legal note explains the registration​ obligations for associations and non-governmental organizations, the registration of business activities, tax declaration obligations,...

  • Legal compliance: Tax Obligation​ for NGOs and Associations

    en km Cambodia Conference/workshop proceedings and presentations Legal Aid of Cambodia (LAC) 2022 Civil society, Civil society policy and regulation, Laws and regulations, Non-governmental organizations, Taxation
    This slide presentation is prepared the assisting the civil society organization (CSO) in better understanding tax obligations.

  • Law on Taxation

    km Cambodia NS/RKM/0297/03 Law January 8, 1997 Government, Taxation
    This law is about the legal procedure about the taxation in Cambodia. This law was amended into Law on Amendment of Law on Taxation(2003).

  • Guidebook on unused land tax

    km Cambodia Guidelines, instruction manuals, handbooks General Department of Taxation 2021 Land, Taxation
    The guidebook on "Tax on Unused Land" was prepared by the Department of Taxation of Real Estate and the General Department of Taxation in accordance with Article 96 of the Tax L...

  • Prakas No.464 on Instruction in Tax Compliance of Associations and Non-government Organizations

    en km Cambodia 464 SHV.BrK Proclamation April 12, 2018 Civil society, Taxation
    This Prakas aims to strengthen tax compliance of associations and non-government organizations (NGOs) in the Kingdom of Cambodia. The objective of this Prakas is to provide furt...