@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.vietnam.opendevelopmentmekong.net/dataset/ba30a636-d167-4e50-a760-a5c3f075cfbe> a dcat:Dataset ;
    dct:description """This document provides rules, procedures, or guidance for rules and procedures for the uncollectible tax debt, supporting consistent implementation and administration.\r
""" ;
    dct:identifier "ba30a636-d167-4e50-a760-a5c3f075cfbe" ;
    dct:issued "2026-10-23T04:11:01"^^xsd:dateTime ;
    dct:modified "2026-10-23T04:11:43"^^xsd:dateTime ;
    dct:publisher <https://data.vietnam.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Prakas no. 623 on the rules and procedures for the uncollectible tax debt" ;
    dcat:distribution <https://data.vietnam.opendevelopmentmekong.net/dataset/ba30a636-d167-4e50-a760-a5c3f075cfbe/resource/dbcd1dab-0462-4254-a601-facc3cdd4193> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.vietnam.opendevelopmentmekong.net/dataset/ba30a636-d167-4e50-a760-a5c3f075cfbe/resource/dbcd1dab-0462-4254-a601-facc3cdd4193> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/ba30a636-d167-4e50-a760-a5c3f075cfbe/resource/dbcd1dab-0462-4254-a601-facc3cdd4193/download/p142.pdf> ;
    dcat:byteSize 2338760.0 ;
    dcat:mediaType "application/pdf" .

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