Instruction no. 12350 on additional guidance on the implementation of withholding tax obligations

This instruction aims to provide additional guidance on the implementation of withholding tax obligations.

Data Resources (1)

Field	Value
Geographic area (spatial range)	Cambodia
Document reference #	12350
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	By accessing this website or database, users agree to take full responsibility for reliance on any site information provided and to hold harmless and waive any and all liability against individuals or entities associated with its development, form, and content for any loss, harm, or damage suffered as a result of its use.
Status	Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date	April 20, 2023
Effective/Enforced Date	April 20, 2023
Publication reference	General Department of Taxation (GDT)
Legacy reference document	Instruction_no_12350__20.04.2023.pdf
Keywords	tax,withholding tax
Date uploaded	September 26, 2026, 12:24 (UTC)
Date modified	September 26, 2026, 12:25 (UTC)