Skip to content

Prakas no.192 on rules and procedures on taxation of trust

This Prakas aims to establish the rules and procedures regarding the tax implications of trust operations in Cambodia, relevant to the trustor, trustee, and beneficiaries, including both resident and non-resident taxpayers.

Data Resources (1)

PDF
Download  

Prakas no.192 on rules and procedures on taxation of trust
 

Data Resource Preview - Prakas no.192 on rules and procedures on taxation of trust

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 192
Issuing agency/parties
  • Ministry of Economy and Finance
Language
  • Khmer
Formal type of document Proclamation
Topics
  • Administration
  • Taxation
License

No license given
Copyright No
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 March 12, 2025
Effective/Enforced Date March 12, 2025
Parent document
  • Trust Law
  • Law on Taxation​
Publication reference General Department of Taxation (GDT)
Links to source https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/a47c5919-fdbb-400f-aa0a-e3ee39e78896
Contact

GDT Headquarters

Address: Corner Russian Federation & Mao Tsetong Blvd., Sangkat Toek Laak I, Khan Tuol Kork, Phnom Penh Postal Code: 120404 Tel: (855) 23 266​ ​668 Email: gdt@tax.gov.kh
Legacy reference document Prakas_no. 192__12.03.2025.pdf
Date uploaded November 27, 2025, 08:21 (UTC)
Date modified November 27, 2025, 08:24 (UTC)