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Instruction no. 35495 on the classification of income for qualified investment projects (QIPS) during tax holiday and tax incentive period

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

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Instruction no. 35495 on the classification of income for qualified investment projects (qips) during tax holiday and tax incentive period
 

Data Resource Preview - Instruction no. 35495 on the classification of income for qualified investment projects (qips) during tax holiday and tax incentive period

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 35495
Issuing agency/parties
  • Ministry of Economy and Finance
Language
  • Khmer
Formal type of document Instruction
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 November 17, 2025
Effective/Enforced Date November 17, 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 Instruction_no_35495__17.11.2025.pdf
Keywords tax,tax incentive
Date uploaded September 26, 2026, 09:15 (UTC)
Date modified September 26, 2026, 09:16 (UTC)