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Prakas no. 605 on the implementation of VAT on electric supply, decided by Ministry of Economic and Finance
This document explains the implementation or administration of implementation of vat on electric supply, decided by ministry of economic and finance, including the applicable...
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Prakas no. 744 on determining the coefficient for application in the collection of unused land tax
By accessing this website or database, users agree to take full responsibility for reliance on any site information provided and to hold harmless and waive any and all liability...
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Prakas no. 224 on the collection of tax on unused land
This document explains the implementation or administration of collection of tax on unused land, including the applicable process and requirements.
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Prakas no. 490 on the rules and procedures of income tax payment for insurance enterprises
This document provides rules, procedures, or guidance for rules and procedures of income tax payment for insurance enterprises, supporting consistent implementation and...
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Prakas no. 531 on collection of the annual tax on means of transportation
This document explains the implementation or administration of collection of the annual tax on means of transportation, including the applicable process and requirements.
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Prakas no. 536 on the implementation of the tax procedures on petroleum operations
This document provides rules, procedures, or guidance for implementation of the tax procedures on petroleum operations, supporting consistent implementation and administration.
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Prakas no. 569 on the establishment of the working group of the General Department of Taxation and the General Department of Customs and Excise of Cambodia
This document establishes arrangements for the establishment of the working group of the General Department of Taxation and the General Department of Customs and Excise of...
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Prakas no. 576 on the vat refund
This document explains the implementation or administration of vat refund, including the applicable process and requirements.
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Prakas no. 741 on the rule and procedure for implementation of income tax and other taxes related to the activity of cut, make and trim of qualified investment project
This document provides rules, procedures, or guidance for rule and procedure for implementation of income tax and other taxes related to the activity of cut, make and trim of...
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Prakas no. 100 on suspension of tax payments on the income of enterprises operating in agriculture
This document describes the tax exemption, incentive, relief, or suspension measures applicable to suspension of tax payments on the income of enterprises operating in agriculture.
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Prakas no. 101 on the establishment of a joint working group between the general department of taxation and associations and non-governmental organizations
This document establishes arrangements for establishment of a joint working group between the general department of taxation and associations and non-governmental organizations.
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Prakas no. 124 on the adjustment of the composition of the land assessment commission for unused land tax
This document sets out arrangements concerning adjustment of the composition of the land assessment commission for unused land tax.
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Prakas no. 241 on the implementation of the agreement on avoiding double tax, the prevention of embezzlement, tax fraud involving tax on income
This document explains the implementation or administration of implementation of the agreement on avoiding double tax, the prevention of embezzlement, tax fraud involving tax on...
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Prakas no. 252 on tax incentives for sourcing and production enterprises in rice, corn, soybean, pepper, cassava, cashew nuts and rubber
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for sourcing and production enterprises in rice, corn, soybean,...
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Prakas no. 270 on tax audit
This document sets out provisions concerning tax audit, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 343 on the determination of the tax base on the registration tax for the transfer of ownership of property
This document explains the implementation or administration of determination of the tax base on the registration tax for the transfer of ownership of property, including the...
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Prakas no. 372 on the editing of the introduction of withholding tax on dividend distribution
This document sets out provisions concerning editing of the introduction of withholding tax on dividend distribution, to guide the relevant tax administration, procedures, or...
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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.
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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...
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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.