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Circular no. 024 on the exemption of withholding tax obligations on royalties and interest among taxpayers of the self-declaration regime
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of withholding tax obligations on royalties and interest among taxpa...
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Circular no. 013 on the implementation of the law on financial management 2023
This document explains the implementation or administration of implementation of the law on financial management 2023, including the applicable process and requirements.
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Circular no. 002 on the exemption of reminding on job seniority from 2020
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of reminding on job seniority from 2020.
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Circular no. 011 on the implementation of the law on financial management 2020
This document explains the implementation or administration of implementation of the law on financial management 2020, including the applicable process and requirements.
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Circular no. 06 on the preparation of the draft law on finance for management for 2020
This document explains the implementation or administration of preparation of the draft law on finance for management for 2020, including the applicable process and requirements.
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Circular no. 003 on the exemption of the reminding on job seniority before 2019
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of the reminding on job seniority before 2019.
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Circular no. 007 on benefits gained from the evaluation of tax compliance
This document sets out provisions concerning benefits gained from the evaluation of tax compliance, to guide the relevant tax administration, procedures, or responsibilities.
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Circular no. 015 on the implementation of the new tax stamp for the payment of special tax on cigarette products
This document explains the implementation or administration of implementation of the new tax stamp for the payment of special tax on cigarette products, including the applicable...
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Circular no. 011 on the implementation of obligation on the fringe benefit tax
This document explains the implementation or administration of implementation of obligation on the fringe benefit tax(fbt), including the applicable process and requirements.
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Circular no. 134 on the measures on the registration(stamp) tax collection on the transfer of title or ownership right for both registered and unregistered properties
This document provides rules, procedures, or guidance for measures on the registration(stamp) tax collection on the transfer of title or ownership right for both registered and ...
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Circular no. 002 on implementation on withholding tax on salary and value added tax
This document explains the implementation or administration of implementation on withholding tax on salary and value added tax, including the applicable process and requirements.
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Circular no. 009 on withholding tax on salary of civil servants
This document sets out provisions concerning withholding tax on salary of civil servants, to guide the relevant tax administration, procedures, or responsibilities.
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Circular no. 015 on the implementation of property tax collection
This document explains the implementation or administration of implementation of property tax collection, including the applicable process and requirements.
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Circular no. 011 on the implementation of the Prakas no. 383 dated 03 June 2011 by the ministry of economy and finance
This document explains the implementation or administration of implementation of the Prakas no. 383 dated 03 June 2011 by the Ministry of Economy and Finance, including the appl...
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Circular no. 004 on the implementation of patent tax
This document explains the implementation or administration of implementation of patent tax, including the applicable process and requirements.
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Prakas no. 584 on tax liability for business transfers, share transfers, or enterprise mergers
This document sets out provisions concerning tax liability for business transfers, share transfers, or enterprise mergers, to guide the relevant tax administration, procedures, ...
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Prakas no. 122 on tax incentives on businesses in tourism sector in Siem Reap
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives on businesses in tourism sector in Siem Reap.
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Prakas no. 1130 on capital gains tax
This document sets out the tax rules applicable to capital gains tax, including the basis for administration and compliance.
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Prakas no. 962 on tax incentive for agriculture sector
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentive for agriculture sector.
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Prakas no. 192 on tax rules and procedures for administrative pensions
This document provides rules, procedures, or guidance for tax rules and procedures for administrative pensions, supporting consistent implementation and administration.