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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 taxpayers of the self-declaration regime.

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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
 

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Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 024
Issuing agency/parties
  • Ministry of Economy and Finance
Language
  • Khmer
Formal type of document Circular
Topics
  • Economy and commerce
  • Taxation
License

No license given
Copyright To be determined
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date December 31, 2025
Effective/Enforced Date December 31, 2025
Publication reference Ministry of Economy and Finance (MEF)
Contact

Ministry of Economy and Finance (MEF) Address: Street 92, Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh, Cambodia Telephone/Hotline: (+855) 23 890 666 Email: info@mef.gov.kh
Legacy reference document Circular_no_024__31.12.2025.pdf
Keywords tax,taxpayer,interest
Date uploaded October 19, 2026, 08:08 (UTC)
Date modified October 19, 2026, 09:50 (UTC)