Skip to content

Sub-Decree No.17 on Tax Incentive for SME Who Voluntarily Register for Tax

This Sub-Decree aims to put forward the tax incentives of the Royal Government as a contribution to the development of the small and medium-sized enterprises through voluntary registration for tax. Tax incentive stated in this Sub-Decree is applicable only to small and medium-sized enterprises that voluntarily register for tax during the year 2017 and 2018.

Data Resources (2)

Data Resource Preview - Sub-Decree No.17 on Tax Incentive for SME Who Voluntarily Register for Tax (English)

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 17 ANKr.BK
Issuing agency/parties
  • Royal Government of the Kingdom of Cambodia
Implementing agencies
  • Minister of Economy and Finance
  • English
  • Khmer
Formal type of document Sub-decree
  • SMEs policy and regulation
  • Small and medium enterprises SME
  • Taxation
License CC-BY-SA-4.0
Copyright No
Access and use constraints

By accessing this website or database, users agree to take full responsibility for reliance on any site information provided and to hold harmless and waive any and all liability against individuals or entities associated with its development, form and content for any loss, harm or damage suffered as a result of its use.

Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date February 7, 2017
Effective/Enforced Date February 7, 2017
Publication reference Ministry of Economy and Finance

Ministry of Economy and Finance

Address: St.92, Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh, Cambodia Tel: 855-23-724 664 / Fax: 855-23-427 798 Email:

Legacy reference document Sub_Decree_17_SME_Voluntarily_Tax_EN__07.02.2017.pdf
Keywords tax incentives
Date uploaded August 30, 2019, 03:51 (UTC)
Date modified April 27, 2022, 08:33 (UTC)