@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/b3271521-e17c-4ce0-bb99-7dbacddba7eb> a dcat:Dataset ;
    dct:description "This instruction aims to provide guidance on implementing the new salary tax rates." ;
    dct:identifier "b3271521-e17c-4ce0-bb99-7dbacddba7eb" ;
    dct:issued "2026-09-26T12:33:31"^^xsd:dateTime ;
    dct:modified "2026-09-26T12:34:06"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentcambodia.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 017 on implementation of the new rate of tax on salary" ;
    dcat:distribution <https://data.opendevelopmentcambodia.net/dataset/b3271521-e17c-4ce0-bb99-7dbacddba7eb/resource/ea8e76a8-554c-4b2b-bd5b-47501ab4ab1a> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentcambodia.net/dataset/b3271521-e17c-4ce0-bb99-7dbacddba7eb/resource/ea8e76a8-554c-4b2b-bd5b-47501ab4ab1a> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/b3271521-e17c-4ce0-bb99-7dbacddba7eb/resource/ea8e76a8-554c-4b2b-bd5b-47501ab4ab1a/download/54_017-mef.pdf> ;
    dcat:byteSize 1209495.0 ;
    dcat:mediaType "application/pdf" .

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