@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/fdd34257-bc2d-4d4b-bf7e-3278c0418a54> a dcat:Dataset ;
    dct:description """This document sets out provisions concerning obligation on financial statements submission for enterprise accounting audit, to guide the relevant tax administration, procedures, or responsibilities.\r
""" ;
    dct:identifier "fdd34257-bc2d-4d4b-bf7e-3278c0418a54" ;
    dct:issued "2026-10-20T10:18:14"^^xsd:dateTime ;
    dct:modified "2026-10-20T10:18:47"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Prakas no. 643 on the obligation on financial statements submission for enterprise accounting audit" ;
    dcat:distribution <https://data.opendevelopmentmekong.net/dataset/fdd34257-bc2d-4d4b-bf7e-3278c0418a54/resource/e1ac08d2-a9bc-445b-8346-9b75191d3f56> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentmekong.net/dataset/fdd34257-bc2d-4d4b-bf7e-3278c0418a54/resource/e1ac08d2-a9bc-445b-8346-9b75191d3f56> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/fdd34257-bc2d-4d4b-bf7e-3278c0418a54/resource/e1ac08d2-a9bc-445b-8346-9b75191d3f56/download/p177.pdf> ;
    dcat:byteSize 2198319.0 ;
    dcat:mediaType "application/pdf" .

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