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ບົດຄວາມ: Taxation

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  • Law on Amendment of Law on Taxation

    This law is about the legal procedure about the taxation in Cambodia. This Law updates all amendments made to the Law on Taxation(1997).

  • Law on Taxation​

    This law sets out the rules, procedures and conditions, as well as compiles the tax regulations in order to control the collection of taxes for the benefit of the state budget....

  • Guidebook on stamp duty on transfer of ownership or possession of real estate

    The guidebook on stamp duty on the transfer of ownership or possession of real estate can be used in the payment of stamp duty on real estate property to be collected on any...

  • Project fact sheet: Tracking public revenues from extractive industries in Cambodia

    The tracking public revenues from extractive industries in Cambodia project aims to enhance government accountability and increase awareness and public debate.

  • List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020

    List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020.

  • Sub-decree no. 72 on management of non-tax revenue

    This sub-decree aims to ensure the efficiency, effectiveness, transparency and accountability of the management and collection of non-tax revenue.

  • Legal compliance: Tax Obligation​ for NGOs and Associations

    This slide presentation is prepared the assisting the civil society organization (CSO) in better understanding tax obligations.

  • Law on 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).

  • Inter-ministerial Prakas no. 760 on royalty rates on mineral products and royalties payment procedures

    All concessionaires except the exploration and mining licenses (referred to as "concessionaires") must pay the state a royalty on the value of the mineral products (or...

  • Prakas no. 1020 on rules and procedures for implementing tax obligations for business gambling enterprises

    This Prakas aims to define the rules and procedures for the implementation of fiscal obligations for commercial gambling enterprises to ensure the effective management of tax...

  • Guidebook on unused land tax

    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...

  • Prakas no. 785 on adjusting the composition of the land assessment commission for unused land tax

    The land assessment commission for unused land tax has the right to appoint sub-committees for the assessment of land for unused land tax in the capitals and provinces, with the...

  • Prakas no. 009 on the burden of the state on value-added tax on basic food items for people's daily lives

    This Prakas aims to impose the burden of the state on value-added tax on basic food items to facilitate the daily lives of the people.

  • Prakas no. 002 on the continuation of suspension of income tax relief payment of garment industry enterprises

    This Prakas aims to suspend the income tax exemption payment of the textile industry enterprises that qualify as investment projects that are qualified for sustainability and as...

  • Prakas no. 824 on the use of official exchange rates for the collection of fiscal revenue, non-fiscal revenue and foreign currency payments

    This Prakas aims to limit the use of official exchange rates to ensure transparency and efficiency in the collection of fiscal revenue, non-tax revenue and foreign currency...

  • 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...

  • Prakas no. 230 on tax service agents

    The purpose of this Prakas is to determine, diagnose and manage individuals who conduct business as tax service agents in order to ensure the quality and professional service...

  • Prakas no. 784 on the adjustment of the composition of the real estate appraisal commission for property tax

    The property appraisal commission for property tax has the right to establish a sub-committee on property appraisal for property tax in each capital and province, chaired by the...

  • Prakas​ no. 217 on incentives for voluntary revision of tax returns

    This Prakas aims to introduce the implementation of incentives for the voluntary revision of tax returns to taxpayers or withholding agents who request to amend tax returns as...

  • Prakas no. 962 on tax arrears management

    This Prakas aims to define the rules and procedures for tax debt management to support the tax debt collection process to be more efficient, effective and transparent.

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