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Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions

This Prakas aims to establish the rules and procedures for the implementation and management of the collection of value added tax on the supply of digital goods or digital services operated electronically by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia for use. In the Kingdom of Cambodia in accordance with Sub-Decree No. 65 dated 8 April 2021 on the implementation of value added tax on e-commerce.

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Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions (Khmer)
 
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Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions (English)
 

Data Resource Preview - Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions (Khmer)

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 542
Issuing agency/parties
  • Minister of Economy and Finance
Language
  • English
  • Khmer
Formal type of document Proclamation
Alternative/short title Prakas No. 542
Topics Taxation
License

No license given
Copyright No
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date September 2, 2021
Effective/Enforced Date September 2, 2021
Publication reference General Department of Taxation
Links to source https://www.tax.gov.kh/en/categories/lgZ8c05724474872
Contact

អគ្គនាយកដ្ឋានពន្ធដារ (855) 23 266​ ​668 gdt@tax.gov.kh អគារកែងមហាវិថីសហព័ន្ធរុស្ស៊ី (១១០) និងម៉ៅសេទុង (២៤៥) សង្កាត់ទឹកល្អក់១ ខណ្ឌទួលគោក រាជធានីភ្នំពេញ លេខកូដប្រៃសណីយ៍ ៖ ១២០៤០៤
Legacy reference document Prakas_No_542__02.09.2021.pdf
Keywords Prakas no. 542,Tax
Date uploaded March 2, 2023, 07:46 (UTC)
Date modified March 2, 2023, 08:31 (UTC)