@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://data.opendevelopmentmekong.net/dataset/cc6da421-6b0f-4962-80f6-1b62543e53a4> a dcat:Dataset ;
    dct:description """This document sets out provisions concerning vat, to guide the relevant tax administration, procedures, or responsibilities.\r
""" ;
    dct:identifier "cc6da421-6b0f-4962-80f6-1b62543e53a4" ;
    dct:issued "2026-10-24T04:25:44"^^xsd:dateTime ;
    dct:modified "2026-10-24T04:26:37"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Sub-decree no. 114 on VAT" ;
    dcat:distribution <https://data.opendevelopmentmekong.net/dataset/cc6da421-6b0f-4962-80f6-1b62543e53a4/resource/bf44bcb2-8515-4336-b674-2030980e5290> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentmekong.net/dataset/cc6da421-6b0f-4962-80f6-1b62543e53a4/resource/bf44bcb2-8515-4336-b674-2030980e5290> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/cc6da421-6b0f-4962-80f6-1b62543e53a4/resource/bf44bcb2-8515-4336-b674-2030980e5290/download/s30.pdf> ;
    dcat:byteSize 949883.0 ;
    dcat:mediaType "application/pdf" .

<https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> a foaf:Organization ;
    foaf:name "Open Development Cambodia" .