116 datasets found

The purpose of this case study is threefold: (i) describe Cambodia’s tax environment from an anticorruption perspective, (ii) identify and analyze the different ways in which...

This legal note explains the registration​ obligations for associations and non-governmental organizations, the registration of business activities, tax declaration obligations,...

This law is about the legal procedure about the taxation in Cambodia. This Law updates all amendments made to the Law on Taxation(1997).

This law sets out the rules, procedures and conditions, as well as compiles the tax regulations in order to control the collection of taxes for the benefit of the state budget....

The guidebook on stamp duty on the transfer of ownership or possession of real estate can be used in the payment of stamp duty on real estate property to be collected on any...

The tracking public revenues from extractive industries in Cambodia project aims to enhance government accountability and increase awareness and public debate.

List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020.

This sub-decree aims to ensure the efficiency, effectiveness, transparency and accountability of the management and collection of non-tax revenue.

This slide presentation is prepared the assisting the civil society organization (CSO) in better understanding tax obligations.

This law is about the legal procedure about the taxation in Cambodia. This law was amended into Law on Amendment of Law on Taxation(2003).

All concessionaires except the exploration and mining licenses (referred to as "concessionaires") must pay the state a royalty on the value of the mineral products (or...

This Prakas aims to define the rules and procedures for the implementation of fiscal obligations for commercial gambling enterprises to ensure the effective management of tax...

The guidebook on "Tax on Unused Land" was prepared by the Department of Taxation of Real Estate and the General Department of Taxation in accordance with Article 96 of the Tax...

The land assessment commission for unused land tax has the right to appoint sub-committees for the assessment of land for unused land tax in the capitals and provinces, with the...

This Prakas aims to impose the burden of the state on value-added tax on basic food items to facilitate the daily lives of the people.

This Prakas aims to suspend the income tax exemption payment of the textile industry enterprises that qualify as investment projects that are qualified for sustainability and as...

This Prakas aims to limit the use of official exchange rates to ensure transparency and efficiency in the collection of fiscal revenue, non-tax revenue and foreign currency...

This Prakas aims to establish the rules and procedures for the implementation and management of the collection of value added tax on the supply of digital goods or digital...

The purpose of this Prakas is to determine, diagnose and manage individuals who conduct business as tax service agents in order to ensure the quality and professional service...

The property appraisal commission for property tax has the right to establish a sub-committee on property appraisal for property tax in each capital and province, chaired by the...