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Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce
This sub-decree sets out the special conditions and procedures for the implementation of value-added tax on digital goods and digital services that are e-traded for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia to ensure the effectiveness of implementation in accordance with Article 75 of the Law on Taxation.
Additional Information
| Field | Value |
|---|---|
| Last updated | 2 ສິງຫາ 2021 |
| Created | 2 ສິງຫາ 2021 |
| ຮູບແບບເອກະສານ | |
| ການອະນຸຍາດ | License not specified |
| ຊື່ | Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce |
| ລາຍລະອຽດ |
This sub-decree sets out the special conditions and procedures for the implementation of value-added tax on digital goods and digital services that are e-traded for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia to ensure the effectiveness of implementation in accordance with Article 75 of the Law on Taxation. |
| ພາສາຂອງແຫຼ່ງຂໍ້ມູນ |
|