@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.opendevelopmentcambodia.net/dataset/685e2625-12b4-40ac-841a-bb28207b133e> a dcat:Dataset ;
    dct:description "This Prakas aims to establish the mechanism for the implementation of Value Added Tax (VAT) on the supply of unprocessed agricultural products in accordance with Sub-Decree No. 55​ dated 30 March 2016 on the amendment of Article 56 of Sub-Decree No. 114 dated 24 December 1999 concerning Value Added Tax. The purpose of this Prakas is to introduce a VAT exemption mechanism for the supply of unprocessed agricultural products in order to support the Royal Government’s rice export policy and to reduce the financial burden on consumers in the use of unprocessed agricultural products, including various grains and cereals, among them paddy rice and rice." ;
    dct:identifier "685e2625-12b4-40ac-841a-bb28207b133e" ;
    dct:issued "2026-06-19T03:13:57"^^xsd:dateTime ;
    dct:modified "2026-06-19T03:17:11"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentcambodia.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Prakas no. 495 on the implementation of Value Added Tax (VAT) for supplies of unprocessed agricultural products" ;
    dcat:distribution <https://data.opendevelopmentcambodia.net/dataset/685e2625-12b4-40ac-841a-bb28207b133e/resource/560c9c9c-f33c-414f-a64a-73140f8567d4> ;
    dcat:keyword "Agricultural production",
        "Taxation" .

<https://data.opendevelopmentcambodia.net/dataset/685e2625-12b4-40ac-841a-bb28207b133e/resource/560c9c9c-f33c-414f-a64a-73140f8567d4> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/685e2625-12b4-40ac-841a-bb28207b133e/resource/560c9c9c-f33c-414f-a64a-73140f8567d4/download/prakas_no_495__0604.2016.pdf.pdf> ;
    dcat:byteSize 456886.0 ;
    dcat:mediaType "application/pdf" .

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