@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://data.opendevelopmentmyanmar.net/dataset/12e0b10a-160b-48f7-8499-66cd16f20f79> a dcat:Dataset ;
    dct:description """This instruction aims to clarify the tax obligations of enterprises transferred from small to medium or large taxpayer classification.\r
""" ;
    dct:identifier "12e0b10a-160b-48f7-8499-66cd16f20f79" ;
    dct:issued "2026-09-26T12:19:51"^^xsd:dateTime ;
    dct:modified "2026-09-26T12:20:29"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentmyanmar.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 16118 on the implementation of tax obligation for small taxpayers being transferred to medium or large taxpayers." ;
    dcat:distribution <https://data.opendevelopmentmyanmar.net/dataset/12e0b10a-160b-48f7-8499-66cd16f20f79/resource/6fc146a8-d958-459e-ab64-0e16e2c6e3c5> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentmyanmar.net/dataset/12e0b10a-160b-48f7-8499-66cd16f20f79/resource/6fc146a8-d958-459e-ab64-0e16e2c6e3c5> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/12e0b10a-160b-48f7-8499-66cd16f20f79/resource/6fc146a8-d958-459e-ab64-0e16e2c6e3c5/download/48_16118-gdt.pdf> ;
    dcat:byteSize 767140.0 ;
    dcat:mediaType "application/pdf" .

<https://data.opendevelopmentmyanmar.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> a foaf:Organization ;
    foaf:name "Open Development Cambodia" .