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Prakas no.625 on the amendment of Article 3 of Prakas no.071 MEF.Prk.GDT, dated 30 January 2024, on incentives for voluntary revision of tax returns
Cambodia
625 MEF.PrK
Proclamation
October 10, 2024
This Prakas aims to amend Article 3 of Prakas No. 071 MEF.Prk.GDT, dated 30 January 2024, on incentives for the voluntary revision of tax returns.
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Prakas no. 626 on tax incentives on businesses in the tourism sector in Siem Reap province
Cambodia
626 MEF.Prk
Proclamation
October 10, 2024
This Prakas aims to provide tax incentives to businesses in the tourism sector in Siem Reap province, in line with the government's intervention measures to support the tourism ...
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Notification no.014 on the continuing and additional tax incentives in the real estate sector
Cambodia
014 MEF.S.CH.N
Notification
October 9, 2024
To reduce the tax burden on residential development companies and citizens who own real estate, Ministry of Economy and Finance is honored to inform real estate owners and the g...
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Notification no.001 on the continuing tax exemption, additional tax relief, extension and postponement of tax implementation for the real estate sector
Cambodia
001 MEF.S.CH.N GDT
Notification
January 4, 2024
In accordance with the decision of Royal Government of Cambodia at the 19th Government-Private Sector Forum on 13 November 2023, Ministry of Economy and Finance is honored to in...
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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
Cambodia
525 MEF.PrK
Proclamation
August 22, 2024
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 ...
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Prakas no. 360 on the implementation of sub-decree on tax incentives for informal economic development
Cambodia
360 MEF.PrK.GDT
Proclamation
June 19, 2024
This Prakas aims to define the rules and procedures for tax incentives for informal economic development for enterprises in priority sectors.
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Instruction no. 18412 on tax incentive for micro, small, and medium enterprises in the development of the informal economy
Cambodia
18412
Instruction
May 20, 2024
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...
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Prakas no. 313 on income tax incentives for the expansion of Qualified Investment Projects
Cambodia
313
Proclamation
May 10, 2024
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....
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Prakas no. 120 on the suspension of prepayment for income tax of enterprises in the textile and garment industry
Cambodia
120
Proclamation
February 8, 2024
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 ...
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Prakas no. 174 on petroleum operations tax
Cambodia
174
Proclamation
March 20, 2024
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 ...
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Prakas no. 119 on tax incentive for enterprises in the tourism sector
Cambodia
Prakas No. 119
Proclamation
February 8, 2024
This Prakas aims to provide tax incentives to enterprises in the tourism sector, aligning with the government's intervention measures to boost tourism recovery.
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Prakas no. 071 on incentives for voluntary revision of tax returns
Cambodia
071
Proclamation
January 30, 2024
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...
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Prakas No. 701 on tax registration and taxpayer information update
Cambodia
701
Proclamation
August 14, 2020
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...
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Prakas No. 193 on the rules and procedures for patent tax collection
Cambodia
193
Proclamation
March 26, 2021
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...
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Sub-decree No.122 on the adjustment of customs tariffs and special tax rates on certain goods
Cambodia
122
Sub-decree
June 6, 2023
This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.
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Sub-decree No.299 on the adjustment of export tax rate on natural stone
Cambodia
299
Sub-decree
September 29, 2023
This sub-decree aims to reduce the export tax rate on processed natural stone and unprocessed natural stone.
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Sub-decree No. 214 on the adjustment of customs tariffs and special tax rates on certain goods
Cambodia
214
Sub-decree
December 12, 2017
This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.
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Prakas No. 453 on the introduction to the implementation of provisions on taxes on mineral resources operations
Cambodia
453
Proclamation
April 27, 2020
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.
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Law on Amendment of Law on Taxation
Cambodia
NS/RKM/0303/010
Law
February 4, 2003
This law is about the legal procedure about the taxation in Cambodia. This Law updates all amendments made to the Law on Taxation(1997).
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Law on Taxation
Cambodia
0523/004
Royal Decree
May 16, 2023
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. ...