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Prakas no. 948 on state-burdened Value Added Tax (VAT) on basic food items for the daily life of citizens

The primary objective of this Prakas is to support the livelihood of citizens by designating the Value Added Tax (VAT) on the domestic supply of certain basic food items as a state burden until the end of 2028. These items include rice, eggs, meat, salt, sugar, and fish sauce/soy sauce, aiming to reduce the daily food expenses of the population.

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Prakas no. 948 on state-burdened Value Added Tax (VAT) on basic food items for the daily life of citizens
 

Data Resource Preview - Prakas no. 948 on state-burdened Value Added Tax (VAT) on basic food items for the daily life of citizens

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 948
Issuing agency/parties
  • Ministry of Economy and Finance
Language
  • Khmer
Formal type of document Proclamation
Topics
  • Economy and commerce
  • Taxation
License

No license given
Copyright No
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date November 17, 2025
Effective/Enforced Date January 1, 2026
Publication reference Ministry of Economy and Finance
Links to source https://mef.gov.kh/documents/prakas-948-vat-on-basic-food-items-for-daily-life/
Contact

Ministry of Economy and Finance

Address: Street 92, Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh. Phone: (855) 23 890 666 Email: admin@mef.gov.kh
Legacy reference document Prakas_No. 948__17.11.2025.pdf
Keywords VAT
Date uploaded December 22, 2025, 11:34 (UTC)
Date modified December 22, 2025, 11:40 (UTC)