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Prakas no. 577 on procedures for applying tax on income for foreign company branches
This document provides rules, procedures, or guidance for procedures for applying tax on income for foreign company branches, supporting consistent implementation and administra...
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Prakas no. 638 on the criteria for incorrect accounting and procedures for minimum tax payment
This document provides rules, procedures, or guidance for criteria for incorrect accounting and procedures for minimum tax payment, supporting consistent implementation and admi...
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Prakas no. 976 on the determination of the tax base for public lighting tax
This document sets out provisions concerning determination of the tax base for public lighting tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 986 on rules and procedures for distributing income and expenses among related persons (transfer pricing)
This document provides rules, procedures, or guidance for rules and procedures for distributing income and expenses among related persons (transfer pricing), supporting consiste...
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Prakas no. 1130 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 suspension of income tax relief payment of garment industry enterprises.
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Prakas no. 1129 on the introduction of the withholding tax on interest on foreign loans of microfinance institutions
This document sets out provisions concerning introduction of the withholding tax on interest on foreign loans of microfinance institutions, to guide the relevant tax administrat...
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Prakas no. 116 on the double tax agreement and the prevention of tax evasion related to tax on income
This document sets out provisions concerning double tax agreement and the prevention of tax evasion related to tax on income, to guide the relevant tax administration, procedure...
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Prakas no. 361 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. 464 on the introduction of tax obligations of associations and non-governmental organizations
This document sets out provisions concerning introduction of tax obligations of associations and non-governmental organizations, to guide the relevant tax administration, proced...
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Notification no. 3752 on the retail price of gasoline at the gasoline station
The notification is intended to show the list of gasoline and gasoline prices from 21 to 1 November 2026, in which the government and with the support from gasoline distributor ...
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Notification no. 1355 on the retail price of gasoline at the gasoline station
The notification is intended to show the list of gasoline and gasoline prices from 1 to 15 April 2020, in which the government and with the support from gasoline distributor fir...
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Prakas no. 311 on implementation of vat to support industry or the contractors who supply goods or service for export of garments, textile industry, footwear industry, bag industry and hat
This document explains the implementation or administration of implementation of vat to support industry or the contractors who supply goods or service for export of garments, t...
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Prakas no. 735 on registration tax
This document explains the implementation or administration of registration tax, including the applicable process and requirements.
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Prakas no. 455 on tax service agents
This document sets out provisions concerning tax service agents, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 144 on the collection of tax on means of transportation for 2013
This document explains the implementation or administration of collection of tax on means of transportation for 2013, including the applicable process and requirements.
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Prakas no. 001 on the stamp tax base calculation for the means of transportation
This document explains the implementation or administration of stamp tax base calculation for the means of transportation, including the applicable process and requirements.
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Prakas no. 970 on the public service of entities under the supervision of the Ministry of Economy and Finance
This document sets out provisions concerning public service of entities under the supervision of the Ministry of Economy and Finance, to guide the relevant tax administration, p...
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Prakas no. 389 on the exchange rate for property tax in 2012
This document sets out provisions concerning exchange rate for property tax in 2012, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 042 on the collection of tax on means of transportation for 2012
This document explains the implementation or administration of collection of tax on means of transportation for 2012, including the applicable process and requirements.
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Prakas no. 1225 on property tax exception for some communes in Phnom Penh
This document sets out provisions concerning property tax exception for some communes in Phnom Penh, to guide the relevant tax administration, procedures, or responsibilities.