3,983 laws_records found

This instruction aims to establish procedures for permanently ceasing business activities.

This instruction aims to clarify the implementation of tax obligations related to property rental.

This instruction aims to provide guidance on enterprises subject to audit by the Special Tax Audit Unit.

This instruction aims to clarify tax obligations on the supply of goods with additional goods or rewards by domestic suppliers.

This instruction aims to clarify the implementation of tax obligations related to property rental.

This instruction aims to establish the use of Khmer riel bank accounts for VAT refund applications.

This instruction aims to establish procedures for declaring income tax obligations of commercial gambling enterprises through e-Filing.

This instruction aims to establish tax filing procedures for small and medium enterprises receiving tax incentives to develop the informal economy.

This instruction aims to establish procedures for declaring advance tax on dividend distributions through e-Filing.

This instruction aims to clarify the supporting documents required for determining interest rates among related parties.

This instruction aims to clarify the tax obligations related to share premiums.

This instruction aims to clarify the tax obligations of board members and company directors.

This instruction aims to establish procedures for requesting state-funded VAT incentives for the supply of goods and services.

This instruction aims to establish procedures for applying for recognition as an agent supplying goods or services on behalf of a principal enterprise through the Tax Certificat...

This instruction aims to clarify the classification of fixed assets for depreciation of building structures and computer software.

This instruction aims to provide guidance on implementing capital gains tax under Double Taxation Agreements (DTAs).

This instruction aims to establish a management system for implementing Double Taxation Agreements (DTAs).

This instruction aims to establish administrative measures for failure to comply with the second notification on incorrect tax returns.

This instruction aims to establish procedures for implementing tax incentives under the special program to promote investment in Preah Sihanouk Province.

This instruction aims to clarify the classification of income for QIPs during tax holidays and tax incentive periods.