Laws OD Mekong Datahub

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

Cambodia 19145 Instruction June 20, 2025 Economy and commerce, Taxation

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

Cambodia 27185 Instruction November 14, 2022 Economy and commerce, Taxation

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

Cambodia 27380 Instruction November 16, 2022 Economy and commerce, Taxation

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

Cambodia 015 Instruction December 9, 2022 Economy and commerce, Taxation

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

Cambodia 30092 Instruction December 13, 2022 Economy and commerce, Taxation

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

Cambodia 30408 Instruction December 14, 2022 Economy and commerce, Taxation

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

Cambodia 30856 Instruction December 19, 2022 Economy and commerce, Taxation

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

Cambodia 017 Instruction December 27, 2022 Economy and commerce, Taxation

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

Cambodia 560 Instruction January 9, 2023 Economy and commerce, Taxation

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

Cambodia 2520 Instruction January 24, 2023 Economy and commerce, Taxation

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

Cambodia 7785 Instruction March 9, 2023 Economy and commerce, Taxation

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

Cambodia 12350 Instruction April 20, 2023 Economy and commerce, Taxation

This instruction aims to provide additional guidance on the implementation of withholding tax obligations.

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Instruction no. 14684 on the procedures of the adjustment of online filing on annual tax on income

Cambodia 14684 Instruction May 12, 2023 Economy and commerce, Taxation

This instruction aims to establish procedures for adjusting annual income tax returns through online filing.

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Instruction no. 16118 on the implementation of tax obligation for small taxpayers being transferred to medium or large taxpayers.

Cambodia 16118 Instruction May 19, 2023 Economy and commerce, Taxation

This instruction aims to clarify the tax obligations of enterprises transferred from small to medium or large taxpayer classification.

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Instruction no. 017 on implementation of the vat of the imported cigarettes

Cambodia 017 Instruction July 25, 2023 Economy and commerce, Taxation

This instruction aims to clarify the implementation of VAT on imported cigarettes.

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Instruction no. 018 on the procedure of the tax credit application and the value added tax refund request

Cambodia 018 Instruction August 8, 2023 Economy and commerce, Taxation

This instruction aims to establish procedures for applying for tax credits and VAT refunds.

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Instruction no. 021 on the implementation of tax obligation for public administrative institution

Cambodia 021 Instruction September 13, 2023 Economy and commerce, Taxation

This instruction aims to clarify the implementation of tax obligations of public administrative institutions.

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Instruction no. 33304 on strengthening the implementation of the procedures for the use of commercial invoice

Cambodia 33304 Instruction September 18, 2023 Economy and commerce, Taxation

This instruction aims to strengthen the implementation of rules on the use of commercial invoices.

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Instruction no. 34022 on the criteria of applying for tax certificate management system tax agent license

Cambodia 34022 Instruction September 22, 2023 Economy and commerce, Taxation

This instruction aims to establish the criteria and conditions for applying for a tax agent license through the Tax Certificate Management System.

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Instruction no. 37444 on tax calculation on non-alcoholic beverages on local production enterprises

Cambodia 37444 Instruction October 23, 2023 Economy and commerce, Taxation

This instruction aims to clarify the method for calculating specific tax on non-alcoholic beverages produced locally.

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143 laws_records found