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Prakas no. 542 on procedures on the implementation of vat e-commerce
This document provides rules, procedures, or guidance for procedures on the implementation of vat e-commerce, supporting consistent implementation and administration.
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Prakas no. 1080 on procedures on the implementation of tax on gambling
This document provides rules, procedures, or guidance for procedures on the implementation of tax on gambling, supporting consistent implementation and administration.
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Prakas no. 002 on the expanding on the suspension of income tax relief payment of garment industry enterprises
This document describes the tax exemption, incentive, relief, or suspension measures applicable to expanding on the suspension of income tax relief payment of garment industry e...
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Prakas no. 329 on the exemption of property tax for the real estate located in Udong Mechey city of Kampong Speu province in Arey Ksat city and in Sampov Poun city in Kandal province and in Bokor city in Kampot province
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of property tax for the real estate located in Udong Mechey city of ...
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Prakas no. 333 on the agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance
This document sets out provisions concerning agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, to...
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Prakas no. 171 on vat exemption as state burden on basic food items for people's daily life
This document describes the tax exemption, incentive, relief, or suspension measures applicable to vat exemption as state burden on basic food items for people's daily life.
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Prakas no. 176 on signboard tax
This document sets out provisions concerning signboard tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 313 on tax incentives for qualified investment projects (QIP)
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for qualified investment projects (qip).
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Prakas no. 360 on the implementation of on tax incentives for informal economic development
This document describes the tax exemption, incentive, relief, or suspension measures applicable to implementation of on tax incentives for informal economic development.
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Prakas no. 525 on the abolition of Prakas no. 360 dated 19 June 2024 on the introduction of the implementation of the on tax incentives for informal economic development
This document sets out provisions concerning unused land tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 578 on tax on income
This document sets out the tax rules applicable to tax on income, including the basis for administration and compliance.
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Prakas no. 575 on tax on salary
This document sets out the tax rules applicable to tax on salary, including the basis for administration and compliance.
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Prakas no. 577 on stamp duty (transfer tax)
This document sets out the tax rules applicable to stamp duty (transfer tax), including the basis for administration and compliance.
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Prakas no. 574 on income related people tax policy
This document sets out provisions concerning income related people tax policy, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 625 on adjustment of the Article 3 of the Prakas no 071 dated 30 January 2024 on incentives for voluntary revision of tax returns
This document describes the tax exemption, incentive, relief, or suspension measures applicable to adjustment of the Article 3 of the Prakas no 071 dated 30 January 2024 on ince...
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Prakas no. 738 on tax on means of transportation
This document sets out the tax rules applicable to tax on means of transportation, including the basis for administration and compliance.
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Circular no. 06 on the organization of the 3rd national micro, small, and medium enterprises (MSMEs) day 2026
This document sets out provisions concerning organization of the 3rd national micro, small, and medium enterprises (msmes) day 2026, to guide the relevant tax administration, pr...
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Circular no. 024 on the exemption of withholding tax obligations on royalties and interest among taxpayers of the self-declaration regime
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of withholding tax obligations on royalties and interest among taxpa...
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Circular no. 013 on the implementation of the law on financial management 2023
This document explains the implementation or administration of implementation of the law on financial management 2023, including the applicable process and requirements.
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Circular no. 002 on the exemption of reminding on job seniority from 2020
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of reminding on job seniority from 2020.