@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/73002f4a-a4ae-4743-b93f-e50f2217a4c3> a dcat:Dataset ;
    dct:description "This instruction aims to clarify the implementation of stamp tax obligations for enterprise branches." ;
    dct:identifier "73002f4a-a4ae-4743-b93f-e50f2217a4c3" ;
    dct:issued "2026-09-26T12:42:28"^^xsd:dateTime ;
    dct:modified "2026-09-26T12:43:23"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 015 on tax on stamp for enterprise branches" ;
    dcat:distribution <https://data.opendevelopmentmekong.net/dataset/73002f4a-a4ae-4743-b93f-e50f2217a4c3/resource/c01b0862-41ab-4f6a-835f-8ef365b12bae> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentmekong.net/dataset/73002f4a-a4ae-4743-b93f-e50f2217a4c3/resource/c01b0862-41ab-4f6a-835f-8ef365b12bae> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/73002f4a-a4ae-4743-b93f-e50f2217a4c3/resource/c01b0862-41ab-4f6a-835f-8ef365b12bae/download/58_015-mef.pdf> ;
    dcat:byteSize 404820.0 ;
    dcat:mediaType "application/pdf" .

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