Instruction no. 30408 on withholding tax on dividend distribution

This instruction aims to clarify the implementation of withholding tax on dividend distributions.

Data Resources (1)

Field	Value
Geographic area (spatial range)	Cambodia
Document reference #	30408
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	December 14, 2022
Effective/Enforced Date	December 14, 2022
Publication reference	General Department of Taxation (GDT)
Legacy reference document	Instruction_no_30408__14.12.2022.pdf
Keywords	TAX,withholding tax
Date uploaded	September 26, 2026, 12:37 (UTC)
Date modified	September 26, 2026, 12:38 (UTC)