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  • Prakas no. 537 on the adjustment of the composition of the working group of the general department of taxation and the private sector

    This document sets out arrangements concerning adjustment of the composition of the working group of the general department of taxation and the private sector.

  • Prakas no. 545 on the implementation of the Cambodian public accounting standards, cash basis

    This document explains the implementation or administration of implementation of the Cambodian public accounting standards, cash basis, including the applicable process and...

  • Prakas no. 723 on the procedures for the use of invoices

    This document provides rules, procedures, or guidance for procedures for the use of invoices, supporting consistent implementation and administration.

  • Prakas no. 775 on the establishment and operation of the partnership working group of the general department of taxation - China Chamber of Commerce

    This document sets out provisions concerning establishment and operation of the partnership working group of the general department of taxation - china chamber of commerce, to...

  • Prakas no. 1459 on the implementation of the agreement between the Royal Government of Cambodia and the Government of the United States of America to improve international tax compliance and apply the law on tax compliance to US overseas accounts

    This document explains the implementation or administration of implementation of the agreement between the Royal Government of Cambodia and the government of the United States...

  • Prakas no. 012 on adjusting base of specific tax on domestic goods

    This document sets out provisions concerning adjusting base of specific tax on domestic goods, to guide the relevant tax administration, procedures, or responsibilities.

  • Prakas no. 089 on the management of real estate development business

    This document explains the implementation or administration of management of real estate development business, including the applicable process and requirements.

  • Prakas no. 098 on tax on income

    This document sets out the tax rules applicable to tax on income, including the basis for administration and compliance.

  • Prakas no. 117 on the implementation of double taxation agreement and tax evasion prevention on tax on income

    This document explains the implementation or administration of implementation of double taxation agreement and tax evasion prevention on tax on income, including the applicable...

  • Prakas no. 168 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.

  • Prakas no. 183 on guideline to apply income tax incentives to IPOS

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to guideline to apply income tax incentives to IPOS.

  • Prakas no. 204 on tax obligations of businesses as travel agents and tour operators

    This document sets out provisions concerning tax obligations of businesses as travel agents and tour operators, to guide the relevant tax administration, procedures, or...

  • Prakas no. 209 on the additional tax incentives for educational institutions

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to additional tax incentives for educational institutions.

  • Prakas no. 346 on capital gain tax

    This document sets out provisions concerning capital gain tax, to guide the relevant tax administration, procedures, or responsibilities.

  • Prakas no. 471 on withholding tax incentive for securities investors

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to withholding tax incentive for securities investors.

  • Prakas no. 563 on the obligations to submit financial statements for independent audit

    This document sets out provisions concerning obligations to submit financial statements for independent audit, to guide the relevant tax administration, procedures, or...

  • Prakas no. 264 on the procedures for the transfer of vehicle ownership

    This document provides rules, procedures, or guidance for procedures for the transfer of vehicle ownership, supporting consistent implementation and administration.

  • Prakas no. 010 on the obligation to install flowmeter for beers and non-alcoholic beverages on local production enterprises

    This document sets out provisions concerning obligation to install flowmeter for beers and non-alcoholic beverages on local production enterprises, to guide the relevant tax...

  • Prakas no. 104 on the double taxation agreement (DTA) for tax on income and the prevention of tax evasion and avoidance

    This document sets out provisions concerning double taxation agreement (dta) for tax on income and the prevention of tax evasion and avoidance, to guide the relevant tax...

  • Prakas no. 193 on procedures on patent tax

    This document provides rules, procedures, or guidance for procedures on patent tax, supporting consistent implementation and administration.

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