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Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce

This sub-decree sets out the special conditions and procedures for the implementation of value-added tax (VAT) on digital goods and digital services that are e-traded for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia to ensure the effectiveness of implementation in accordance with Article 75 of the Law on Taxation.

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Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce
 

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Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 65
Issuing agency/parties
  • Royal Government of the Kingdom of Cambodia
Implementing agencies
  • Council of Ministers
  • Minister of Economy and Finance
Language
  • Khmer
Formal type of document Sub-decree
Alternative/short title Sub-Decree No. 65
Topics
  • Economy and commerce
  • Taxation
License

No license given
Copyright No
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date April 8, 2021
Effective/Enforced Date April 8, 2021
Publication reference Ministry of Justice
Links to source https://bit.ly/3rLtfsM
Contact

Ministry of Justice

Address: Samdech Sothearos Blvd., Khan Daun Penh, Phnom Penh, Cambodia. Tel: (+855) 23 216 322, (+855) 23 217 841 Email: info@moj.gov.kh Website: http://www.moj.gov.kh/
Legacy reference document Sub_decree_No_65__08.04.2021.pdf
Keywords tax,e-commerce,e-traded,digital service,digital goods,VAT
Date uploaded August 2, 2021, 09:20 (UTC)
Date modified August 3, 2021, 06:56 (UTC)