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Prakas No. 193 on the rules and procedures for patent tax collection
Cambodia
193
Proclamation
March 26, 2021
The Prakas aims to establish rules and procedures for collecting patent taxes on the business activities of taxpayers under a self-assessment regime to effectively manage and co...
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Sub-decree No.122 on the adjustment of customs tariffs and special tax rates on certain goods
Cambodia
122
Sub-decree
June 6, 2023
This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.
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Prakas no. 785 on adjusting the composition of the land assessment commission for unused land tax
Cambodia
785
Proclamation
November 24, 2021
The land assessment commission for unused land tax has the right to appoint sub-committees for the assessment of land for unused land tax in the capitals and provinces, with the...
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Prakas no. 009 on the burden of the state on value-added tax on basic food items for people's daily lives
Cambodia
009
Proclamation
January 1, 2022
This Prakas aims to impose the burden of the state on value-added tax on basic food items to facilitate the daily lives of the people.
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Prakas no. 824 on the use of official exchange rates for the collection of fiscal revenue, non-fiscal revenue and foreign currency payments
Cambodia
824
Proclamation
November 2, 2022
This Prakas aims to limit the use of official exchange rates to ensure transparency and efficiency in the collection of fiscal revenue, non-tax revenue and foreign currency paym...
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Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions
Cambodia
542
Proclamation
September 2, 2021
This Prakas aims to establish the rules and procedures for the implementation and management of the collection of value added tax on the supply of digital goods or digital servi...
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Prakas no. 230 on tax service agents
Cambodia
230
Proclamation
March 23, 2022
The purpose of this Prakas is to determine, diagnose and manage individuals who conduct business as tax service agents in order to ensure the quality and professional service pr...
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Prakas no. 025 on the adjustment of taxpayers classification according to the self-declaration regime
Cambodia
025
Proclamation
January 24, 2018
This proclamation aims to guide the adjustment of the classification of the taxpayers.
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Prakas No. 543 on salary tax
Cambodia
543
Proclamation
September 8, 2021
The Ministry of Economy and Finance issued this proclamation to revise and update legal documents related to tax salary in order to response to the fast growing economy and ensu...
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Prokas No. 356 on capital gain tax
Cambodia
356
Proclamation
September 1, 2020
This proclamation is issued by Ministry of Economy and Finance on the capital gain tax. The department of taxation will implement and enforce capital tax collection based on th...