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Sub-decree no. 07 on the implementation of the tariff reduction/elimination program of Cambodia under the ASEAN harmonized tariff nomenclature 2022
Cambodia
07
Sub-decree
January 19, 2026
This sub-decree illustrates the implementation of Cambodia's tariff reduction or elimination program in line with the ASEAN Harmonized Tariff Nomenclature 2022 under the ASEAN-C...
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Sub-decree no. 31 on the provision of allowance for the national new year and pchum ben festivals
Cambodia
31
Sub-decree
March 5, 2026
This sub-decree illustrates the provision of allowances to officials and staff during the Khmer New Year and Pchum Ben festivals.
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Instruction no. 003 on relief measures of value added tax on the supply of petroleum products (regular gasoline and diesel)
Cambodia
003
Instruction
March 20, 2026
This instruction illustrates relief measures concerning Value Added Tax on the supply of petroleum products (regular gasoline and diesel) to ease the cost of living for citizens.
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Guidance circular no. 004 on the implementation of the new generation state property inventory management information system (phase 2)
Cambodia
004
Circular
March 24, 2026
This guidance circular illustrates the deployment of the new-generation State Property Inventory Management Information System (Phase 2) to improve state asset management.
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Circular no. 003 on rationalization and strengthening efficiency of national budget expenditures for the implementation of the law on financial management for 2026
Cambodia
003
Circular
March 20, 2026
This circular illustrates measures for rationalizing and strengthening the efficiency of national budget expenditures for implementing the Law on Financial Management for 2026.
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Sub-decree no. 52 on the adjustment of customs tariff rates and export duty rates on certain goods
Cambodia
52
Sub-decree
March 26, 2026
This sub-decree illustrates the adjustment of import tariff rates and export duty rates on specific goods to support economic development and facilitate international trade.
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Instruction no. 006 on state-charge of value added tax (VAT) on the supply of diesel oil and IPG products
Cambodia
006
Instruction
March 4, 2026
This instruction illustrates the state assumption (state-charge) of Value Added Tax (VAT) on the supply of diesel oil and LPG products to help maintain market price stability.
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Circular no. 007 on the mandatory use of e-invoices through the Cambodia e-invoice system (phase 1, step 4)
Cambodia
007
Circular
June 1, 2026
This instruction illustrates the state assumption (state-charge) of Value Added Tax (VAT) on the supply of diesel oil and LPG products to help maintain market price stability.
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Instruction no. 19145 on the procedure for the declaration of tax on income of non-resident taxpayers engaged in international transport of goods by waterways in the e-filing system
Cambodia
19145
Instruction
June 20, 2025
This instruction aims to establish procedures for non-resident taxpayers engaged in international waterways transportation to declare income tax through e-Filing.
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Instruction no. 27185 on the display or showcase of the tax registration documents at the business activity
Cambodia
27185
Instruction
November 14, 2022
This instruction aims to clarify the requirements for displaying tax registration documents at business premises.
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Instruction no. 27380 on how to calculate specific tax of the local certain products
Cambodia
27380
Instruction
November 16, 2022
This instruction aims to provide guidance on calculating specific tax for certain locally produced products.
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Instruction no. 015 on tax on stamp for enterprise branches
Cambodia
015
Instruction
December 9, 2022
This instruction aims to clarify the implementation of stamp tax obligations for enterprise branches.
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Instruction no. 30092 on the obligation after installing flowmeter for beers and non-alcoholic beverages on local production enterprises
Cambodia
30092
Instruction
December 13, 2022
This instruction aims to clarify the obligations of local producers after installing flowmeters for beer and non-alcoholic beverages.
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Instruction no. 30408 on withholding tax on dividend distribution
Cambodia
30408
Instruction
December 14, 2022
This instruction aims to clarify the implementation of withholding tax on dividend distributions.
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Instruction no. 30856 on the implementation of tax credit application for the online double taxation agreement (DTA) system
Cambodia
30856
Instruction
December 19, 2022
This instruction aims to establish the tax credit application function in the online DTA management system.
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Instruction no. 017 on implementation of the new rate of tax on salary
Cambodia
017
Instruction
December 27, 2022
This instruction aims to provide guidance on implementing the new salary tax rates.
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Instruction no. 560 on the procedure for the application to temporarily suspend business activities or request to reopen business and measures to suspend vat certification
Cambodia
560
Instruction
January 9, 2023
This instruction aims to establish procedures for temporarily suspending or reopening business activities and measures for suspending VAT certificates.
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Instruction no. 2520 for the adjustment on the vat for e-commerce transactions
Cambodia
2520
Instruction
January 24, 2023
This instruction aims to adjust the implementation of VAT on e-commerce transactions.
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Instruction no. 7785 on stamp tax return and tax payment with gdt taxpayer app
Cambodia
7785
Instruction
March 9, 2023
This instruction aims to establish procedures for filing and paying stamp tax through the GDT Taxpayer App.
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Instruction no. 12350 on additional guidance on the implementation of withholding tax obligations
Cambodia
12350
Instruction
April 20, 2023
This instruction aims to provide additional guidance on the implementation of withholding tax obligations.