Law on Taxation

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).

Data Resources (1)

Data Resource Preview - Law on Taxation (Khmer)

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # NS/RKM/0297/03
Issuing agency/parties
  • King, of the Kingdom of Cambodia
  • Ministry of Social Affairs, Veterans and Youth Rehabilitation
  • Ministry of Economy and Finance
Implementing agencies
  • Minister of Economy and Finance
  • Khmer
Formal type of document Law
  • Government
  • Taxation
Copyright Yes
Access and use constraints

By accessing this website or database, users agree to take full responsibility for reliance on any site information provided and to hold harmless and waive any and all liability against individuals or entities associated with its development, form and content for any loss, harm or damage suffered as a result of its use.

Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date 01/08/1997
Effective/Enforced Date 02/24/1997
Child Document
  • Law on Amendment of Law on Taxation
Publication reference Royal Gazette of Cambodia

Office of the Council of Ministers (OCM) General Department of Royal Gazettes Address: OCM, Friendship Building, 41 Russian Federation Blvd, Phnom Penh, Cambodia. Contact: Phone/Fax: (855) 23 212 490, E-Mail:,


This law was amended into Law on Amendment of Law on Taxation(2003).

Legacy reference document Law_on_Taxation_KH__24.02.1997.pdf
Date uploaded 2017-08-11T03:56:19.088443
Date modified 2017-08-11T04:11:13.404918
Keywords Law on taxation