@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/d3a63d0d-19d1-4d7f-a41d-e8ec0debc338> a dcat:Dataset ;
    dct:description """This document explains the implementation or administration of implementation on withholding tax on salary and value added tax, including the applicable process and requirements.\r
""" ;
    dct:identifier "d3a63d0d-19d1-4d7f-a41d-e8ec0debc338" ;
    dct:issued "2026-10-19T08:55:50"^^xsd:dateTime ;
    dct:modified "2026-10-19T09:45:08"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Circular no. 002 on implementation on withholding tax on salary and value added tax" ;
    dcat:distribution <https://data.opendevelopmentmekong.net/dataset/d3a63d0d-19d1-4d7f-a41d-e8ec0debc338/resource/e8747097-6ece-498b-81eb-5f85e0652531> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentmekong.net/dataset/d3a63d0d-19d1-4d7f-a41d-e8ec0debc338/resource/e8747097-6ece-498b-81eb-5f85e0652531> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/d3a63d0d-19d1-4d7f-a41d-e8ec0debc338/resource/e8747097-6ece-498b-81eb-5f85e0652531/download/c12.pdf> ;
    dcat:byteSize 277134.0 ;
    dcat:mediaType "application/pdf" .

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