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  • Circular no. 011 on the implementation of the law on financial management 2020

    This document explains the implementation or administration of implementation of the law on financial management 2020, including the applicable process and requirements.

  • Circular no. 06 on the preparation of the draft law on finance for management for 2020

    This document explains the implementation or administration of preparation of the draft law on finance for management for 2020, including the applicable process and requirements.

  • Circular no. 003 on the exemption of the reminding on job seniority before​​ 2019

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of the reminding on job seniority before 2019.

  • Circular no. 007 on benefits gained from the evaluation of tax compliance

    This document sets out provisions concerning benefits gained from the evaluation of tax compliance, to guide the relevant tax administration, procedures, or responsibilities.

  • Circular no. 015 on the implementation of the new tax stamp for the payment of special tax on cigarette products

    This document explains the implementation or administration of implementation of the new tax stamp for the payment of special tax on cigarette products, including the applicable...

  • Circular no. 011 on the implementation of obligation on the fringe benefit tax

    This document explains the implementation or administration of implementation of obligation on the fringe benefit tax(fbt), including the applicable process and requirements.

  • Circular no. 134 on the measures on the registration(stamp) tax collection on the transfer of title or ownership right for both registered and unregistered properties

    This document provides rules, procedures, or guidance for measures on the registration(stamp) tax collection on the transfer of title or ownership right for both registered and...

  • Circular no. 002 on implementation on withholding tax on salary and value added tax

    This document explains the implementation or administration of implementation on withholding tax on salary and value added tax, including the applicable process and requirements.

  • Circular no. 009 on withholding tax on salary of civil servants

    This document sets out provisions concerning withholding tax on salary of civil servants, to guide the relevant tax administration, procedures, or responsibilities.

  • Circular no. 015 on the implementation of property tax collection

    This document explains the implementation or administration of implementation of property tax collection, including the applicable process and requirements.

  • Circular no. 011 on the implementation of the Prakas no. 383 dated 03 June 2011 by the ministry of economy and finance

    This document explains the implementation or administration of implementation of the Prakas no. 383 dated 03 June 2011 by the Ministry of Economy and Finance, including the...

  • Circular no. 004 on the implementation of patent tax

    This document explains the implementation or administration of implementation of patent tax, including the applicable process and requirements.

  • Prakas no. 584 on tax liability for business transfers, share transfers, or enterprise mergers

    This document sets out provisions concerning tax liability for business transfers, share transfers, or enterprise mergers, to guide the relevant tax administration, procedures,...

  • Prakas no. 122 on tax incentives on businesses in tourism sector in Siem Reap

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives on businesses in tourism sector in Siem Reap.

  • Prakas no. 1130 on capital gains tax

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

  • Prakas no. 962 on tax incentive for agriculture sector

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentive for agriculture sector.

  • Prakas no. 192 on tax rules and procedures for administrative pensions

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

  • Prakas no. 1000 on the exemption of specific tax on domestic cement products as a state burden

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of specific tax on domestic cement products as a state burden.

  • Prakas no. 810 on the implementation of on tax incentives for informal economic development

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to implementation of on tax incentives for informal economic development.

  • Decision no. 004 on the collection of unused land tax

    This document explains the implementation or administration of the collection of unused land tax, including the applicable process and requirements.