-
Prakas no.525 on the abolition of Prakas no. 360 MEF.PrKPD, dated 19 June 2024 on the introduction of the implementation of the sub-decree on tax incentives for informal economic development
This Prakas aims to abolish the Prakas no. 360 MEF.PrKPD, dated 19 June 2024 on the introduction of the implementation of the sub-decree on tax incentives for informal economic ...
-
Prakas no. 360 on the implementation of sub-decree on tax incentives for informal economic development
This Prakas aims to define the rules and procedures for tax incentives for informal economic development for enterprises in priority sectors.
-
Instruction no. 18412 on tax incentive for micro, small, and medium enterprises in the development of the informal economy
The tax incentive is available to MSMEs in informal economies that voluntarily register to operate in one of the priority sectors, such as 1) wholesale, retail, and repair, 2) a...
-
Prakas no. 313 on income tax incentives for the expansion of Qualified Investment Projects
This Prakas aims to provide guidelines for implementing income tax incentives for the expansion of Qualified Investment Projects (QIP) as defined in Article 16 of Sub-Decree No....
-
Prakas no. 120 on the suspension of prepayment for income tax of enterprises in the textile and garment industry
This Prakas aims to suspend the prepayment for income tax of enterprises in the textile and garment industry to enhance sustainability, promote export, and create jobs for both ...
-
Prakas no. 174 on petroleum operations tax
This Prakas aims to define the policies and procedures for the management of tax collection on petroleum operations. This Prakas applies to taxpayers who conduct oil operations ...
-
Prakas no. 119 on tax incentive for enterprises in the tourism sector
This Prakas aims to provide tax incentives to enterprises in the tourism sector, aligning with the government's intervention measures to boost tourism recovery.
-
Prakas no. 071 on incentives for voluntary revision of tax returns
The Prakas aims to revise Prakas no. 217, listed on 14 March 2022, on incentives for voluntary revision of tax returns in order to exempt administrative punishments following t...
-
Prakas No. 701 on tax registration and taxpayer information update
The Prakas aims to determine rules and procedures for tax registration and taxpayer information update in accordance with Articles 76, 101, and 103 of the Taxation Law to streng...
-
Prakas No. 193 on the rules and procedures for patent tax collection
The Prakas aims to establish rules and procedures for collecting patent taxes on the business activities of taxpayers under a self-assessment regime to effectively manage and co...
-
Sub-decree No.122 on the adjustment of customs tariffs and special tax rates on certain goods
This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.
-
Sub-decree No.299 on the adjustment of export tax rate on natural stone
This sub-decree aims to reduce the export tax rate on processed natural stone and unprocessed natural stone.
-
Sub-decree No. 214 on the adjustment of customs tariffs and special tax rates on certain goods
This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.
-
Prakas No. 453 on the introduction to the implementation of provisions on taxes on mineral resources operations
This Prakas aims to guide the implementation of provisions on taxes on mineral operations to ensure effective management of tax collection on the mining sector.
-
Law on Amendment of Law on Taxation
This law is about the legal procedure about the taxation in Cambodia. This Law updates all amendments made to the Law on Taxation(1997).
-
Law on Taxation
This law sets out the rules, procedures and conditions, as well as compiles the tax regulations in order to control the collection of taxes for the benefit of the state budget. ...
-
Sub-decree no. 72 on management of non-tax revenue
This sub-decree aims to ensure the efficiency, effectiveness, transparency and accountability of the management and collection of non-tax revenue.
-
Law on Taxation
This law is about the legal procedure about the taxation in Cambodia. This law was amended into Law on Amendment of Law on Taxation(2003).
-
Inter-ministerial Prakas no. 760 on royalty rates on mineral products and royalties payment procedures
All concessionaires except the exploration and mining licenses (referred to as "concessionaires") must pay the state a royalty on the value of the mineral products (or "royaltie...
-
Prakas no. 1020 on rules and procedures for implementing tax obligations for business gambling enterprises
This Prakas aims to define the rules and procedures for the implementation of fiscal obligations for commercial gambling enterprises to ensure the effective management of tax co...