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Prakas no. 625 on amending article 3 of Prakas no. 071 on incentives for voluntary tax return corrections
This document shows Prakas No. 625 on the Amendment of Article 3 of Prakas No. 071 MEF.Prk.AD dated January 30, 2024, on Incentives for Voluntary Tax Return Corrections, which w...
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Sub-decree no. 272 on tax incentives for informal economy development
This document shows Sub-Decree No. 272 on Tax Incentives for the Development of the Informal Economy, which was issued to determine and manage regulations related to public admi...
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Prakas no. 1000 on the exemption of specific tax on domestic cement products through state-charge
This Prakas illustrates the exemption of specific tax on domestic cement products via state-charge to support the domestic construction sector.
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Prakas no. 948 on state-charge of value added tax on basic food items for daily living
This Prakas illustrates the state assumption of Value Added Tax on essential food items necessary for the daily living of citizens.
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Sub-decree no. 255 on the adjustment of customs tariff rates and specific tax rates on certain goods
This sub-decree illustrates the adjustment of import tariff rates and specific tax rates on certain goods for trade regulation and market protection.
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Prakas no. 778 on the adjustment of customs procedures fees for agricultural product exports
This Prakas illustrates the adjustment of customs procedure fees for agricultural product exports to enhance the competitiveness of agricultural goods.
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Prakas no. 671 on custom bonded warehouses with limited scope
This Prakas illustrates the regulations and management of custom bonded warehouses with limited scope under the General Department of Customs and Excise of Cambodia.
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Instruction no. 003 on relief measures of value added tax on the supply of petroleum products (regular gasoline and diesel)
This instruction illustrates relief measures concerning Value Added Tax on the supply of petroleum products (regular gasoline and diesel) to ease the cost of living for citizens.
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Instruction no. 19145 on the procedure for the declaration of tax on income of non-resident taxpayers engaged in international transport of goods by waterways in the e-filing system
This instruction aims to establish procedures for non-resident taxpayers engaged in international waterways transportation to declare income tax through e-Filing.
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Instruction no. 27185 on the display or showcase of the tax registration documents at the business activity
This instruction aims to clarify the requirements for displaying tax registration documents at business premises.
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Instruction no. 27380 on how to calculate specific tax of the local certain products
This instruction aims to provide guidance on calculating specific tax for certain locally produced products.
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Instruction no. 015 on tax on stamp for enterprise branches
This instruction aims to clarify the implementation of stamp tax obligations for enterprise branches.
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Instruction no. 30092 on the obligation after installing flowmeter for beers and non-alcoholic beverages on local production enterprises
This instruction aims to clarify the obligations of local producers after installing flowmeters for beer and non-alcoholic beverages.
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Instruction no. 30408 on withholding tax on dividend distribution
This instruction aims to clarify the implementation of withholding tax on dividend distributions.
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Instruction no. 30856 on the implementation of tax credit application for the online double taxation agreement (DTA) system
This instruction aims to establish the tax credit application function in the online DTA management system.
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Instruction no. 017 on implementation of the new rate of tax on salary
This instruction aims to provide guidance on implementing the new salary tax rates.
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Instruction no. 560 on the procedure for the application to temporarily suspend business activities or request to reopen business and measures to suspend vat certification
This instruction aims to establish procedures for temporarily suspending or reopening business activities and measures for suspending VAT certificates.
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Instruction no. 2520 for the adjustment on the vat for e-commerce transactions
This instruction aims to adjust the implementation of VAT on e-commerce transactions.
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Instruction no. 7785 on stamp tax return and tax payment with gdt taxpayer app
This instruction aims to establish procedures for filing and paying stamp tax through the GDT Taxpayer App.
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Instruction no. 12350 on additional guidance on the implementation of withholding tax obligations
This instruction aims to provide additional guidance on the implementation of withholding tax obligations.