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Sub-decree no. 42 on tax incentives for the securities sector in Cambodia
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for the securities sector in Cambodia.
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Sub-decree no. 253 on the tax official uniform of the general department of taxation of the ministry of economic and finance
This document sets out provisions concerning the tax official uniform of the general department of taxation of the ministry of economic and finance, to guide the relevant tax ad...
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Sub-decree no. 286 on public lighting tax
This document sets out provisions concerning public lighting tax, to guide the relevant tax administration, procedures, or responsibilities.
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Sub-decree no. 287 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. 312 on the implementation of value added tax on the import and supply of certain products
This document explains the implementation or administration of implementation of value added tax on the import and supply of certain products, including the applicable process a...
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Prakas no. 521 on the implementation of no. 150 of the adjustment for specific tax rate on certain goods
This document explains the implementation or administration of implementation of no. 150 of the adjustment for a specific tax rate on certain goods, including the applicable pro...
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Prakas no. 623 on the rules and procedures for the uncollectible tax debt
This document provides rules, procedures, or guidance for rules and procedures for the uncollectible tax debt, supporting consistent implementation and administration.
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Prakas no. 139 on the determination of specific tax base for certain locally-produced goods besides cigarettes and alcohol
This document sets out provisions concerning determination of specific tax base for certain locally-produced goods besides cigarettes and alcohol, to guide the relevant tax admi...
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Prakas no. 634 on the recognition of civil servants to work in the general department of taxation of the ministry of economy and finance
This document sets out arrangements concerning recognition of civil servants to work in the general department of taxation of the ministry of economy and finance.
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Prakas no. 683 on the collection of tax on means of transportation for year 2015
This document explains the implementation or administration of collection of tax on means of transportation for year 2015, including the applicable process and requirements.
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Prakas no. 855 on the suspension of payment of income tax exemption for companies / enterprises receiving tax incentives in the securities sector
This document describes the tax exemption, incentive, relief, or suspension measures applicable to suspension of payment of income tax exemption for companies / enterprises rece...
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Prakas no. 982 on implementation of sub-decree no. 40 dated 31 march 2015 on the editing the appendix of stamp tax
This document sets out provisions concerning sub-decree no.40, dated 31 March 2015 on editing the appendix of stamp tax, to guide the relevant tax administration, procedures, or...
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Prakas no. 1704 on the tax mechanism for financial leasing operations
This document provides rules, procedures, or guidance for tax mechanism for financial leasing operations, supporting consistent implementation and administration.
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Prakas no. 1818 on the extension of suspension of pre-payment of tax on profit for enterprises in the garment and footwear industries
This document describes the tax exemption, incentive, relief, or suspension measures applicable to extension of suspension of pre-payment of tax on profit for enterprises in the...
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Prakas no. 1819 on classification of taxpayers according to the self-assessment regime
This document sets out provisions concerning classification of taxpayers according to the self-assessment regime, to guide the relevant tax administration, procedures, or respon...
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Prakas no. 1820 on the rules and procedures for the implementation of simplified accounting records for small taxpayers
This document provides rules, procedures, or guidance for rules and procedures for the implementation of simplified accounting records for small taxpayers, supporting consistent...
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Prakas no. 1821 on the rules and procedures governing the collection of patent tax
This document provides rules, procedures, or guidance for rules and procedures governing the collection of patent tax, supporting consistent implementation and administration.
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Prakas no. 557 on the collection of tax on means of transportation for 2017
This document explains the implementation or administration of collection of tax on means of transportation for 2017, including the applicable process and requirements.
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Prakas no. 710 on the collection of tax on means of transportation for 2016
This document explains the implementation or administration of collection of tax on means of transportation for 2016, including the applicable process and requirements.
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Prakas no. 904 on the tax incentives for the educational institutions
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for the educational institutions.