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Prakas no. 098 on tax on income
This document sets out the tax rules applicable to tax on income, including the basis for administration and compliance.
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Prakas no. 117 on the implementation of double taxation agreement and tax evasion prevention on tax on income
This document explains the implementation or administration of implementation of double taxation agreement and tax evasion prevention on tax on income, including the applicable ...
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Prakas no. 168 on vat exemption as state burden on basic food items for people's daily life
This document describes the tax exemption, incentive, relief, or suspension measures applicable to vat exemption as state burden on basic food items for people's daily life.
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Prakas no. 183 on guideline to apply income tax incentives to IPOS
This document describes the tax exemption, incentive, relief, or suspension measures applicable to guideline to apply income tax incentives to IPOS.
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Prakas no. 204 on tax obligations of businesses as travel agents and tour operators
This document sets out provisions concerning tax obligations of businesses as travel agents and tour operators, to guide the relevant tax administration, procedures, or responsi...
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Prakas no. 209 on the additional tax incentives for educational institutions
This document describes the tax exemption, incentive, relief, or suspension measures applicable to additional tax incentives for educational institutions.
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Prakas no. 346 on capital gain tax
This document sets out provisions concerning capital gain tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 104 on the double taxation agreement (DTA) for tax on income and the prevention of tax evasion and avoidance
This document sets out provisions concerning double taxation agreement (dta) for tax on income and the prevention of tax evasion and avoidance, to guide the relevant tax adminis...
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Prakas no. 193 on procedures on patent tax
This document provides rules, procedures, or guidance for procedures on patent tax, supporting consistent implementation and administration.
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Prakas no. 318 on the settlement of complaints through the procedure of mutual agreement under the agreement on the avoidance of double taxation
This document provides rules, procedures, or guidance for settlement of complaints through the procedure of mutual agreement under the agreement on the avoidance of double taxat...
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Prakas no. 542 on procedures on the implementation of vat e-commerce
This document provides rules, procedures, or guidance for procedures on the implementation of vat e-commerce, supporting consistent implementation and administration.
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Prakas no. 1080 on procedures on the implementation of tax on gambling
This document provides rules, procedures, or guidance for procedures on the implementation of tax on gambling, supporting consistent implementation and administration.
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Prakas no. 002 on the expanding on the suspension of income tax relief payment of garment industry enterprises
This document describes the tax exemption, incentive, relief, or suspension measures applicable to expanding on the suspension of income tax relief payment of garment industry e...
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Prakas no. 329 on the exemption of property tax for the real estate located in Udong Mechey city of Kampong Speu province in Arey Ksat city and in Sampov Poun city in Kandal province and in Bokor city in Kampot province
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of property tax for the real estate located in Udong Mechey city of ...
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Prakas no. 333 on the agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance
This document sets out provisions concerning agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, to...
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Prakas no. 171 on vat exemption as state burden on basic food items for people's daily life
This document describes the tax exemption, incentive, relief, or suspension measures applicable to vat exemption as state burden on basic food items for people's daily life.
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Prakas no. 176 on signboard tax
This document sets out provisions concerning signboard tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 313 on tax incentives for qualified investment projects (QIP)
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for qualified investment projects (qip).
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Prakas no. 360 on the implementation of on tax incentives for informal economic development
This document describes the tax exemption, incentive, relief, or suspension measures applicable to implementation of on tax incentives for informal economic development.
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Prakas no. 525 on the abolition of Prakas no. 360 dated 19 June 2024 on the introduction of the implementation of the on tax incentives for informal economic development
This document sets out provisions concerning unused land tax, to guide the relevant tax administration, procedures, or responsibilities.