114 datasets found

This Prakas aims to amend Article 3 of Prakas No. 071 MEF.Prk.GDT, dated 30 January 2024, on incentives for the voluntary revision of tax returns.

This Prakas aims to provide tax incentives to businesses in the tourism sector in Siem Reap province, in line with the government's intervention measures to support the tourism...

To reduce the tax burden on residential development companies and citizens who own real estate, Ministry of Economy and Finance is honored to inform real estate owners and the...

In accordance with the decision of Royal Government of Cambodia at the 19th Government-Private Sector Forum on 13 November 2023, Ministry of Economy and Finance is honored to...

This Prakas aims to abolish the Prakas no. 360 MEF.PrKPD, dated 19 June 2024 on the introduction of the implementation of the sub-decree on tax incentives for informal economic...

This Prakas aims to define the rules and procedures for tax incentives for informal economic development for enterprises in priority sectors.

The tax incentive is available to MSMEs in informal economies that voluntarily register to operate in one of the priority sectors, such as 1) wholesale, retail, and repair, 2)...

This Prakas aims to provide guidelines for implementing income tax incentives for the expansion of Qualified Investment Projects (QIP) as defined in Article 16 of Sub-Decree No....

This Prakas aims to suspend the prepayment for income tax of enterprises in the textile and garment industry to enhance sustainability, promote export, and create jobs for both...

This Prakas aims to define the policies and procedures for the management of tax collection on petroleum operations. This Prakas applies to taxpayers who conduct oil operations...

This Prakas aims to provide tax incentives to enterprises in the tourism sector, aligning with the government's intervention measures to boost tourism recovery.

The Prakas aims to revise Prakas​ no. 217, listed on 14 March 2022, on incentives for voluntary revision of tax returns in order to exempt administrative punishments following...

The Prakas aims to determine rules and procedures for tax registration and taxpayer information update in accordance with Articles 76, 101, and 103 of the Taxation Law to...

The Prakas aims to establish rules and procedures for collecting patent taxes on the business activities of taxpayers under a self-assessment regime to effectively manage and...

This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.

This sub-decree aims to reduce the export tax rate on processed natural stone and unprocessed natural stone.

This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.

This Prakas aims to guide the implementation of provisions on taxes on mineral operations to ensure effective management of tax collection on the mining sector.

The purpose of this case study is threefold: (i) describe Cambodia’s tax environment from an anticorruption perspective, (ii) identify and analyze the different ways in which...

This legal note explains the registration​ obligations for associations and non-governmental organizations, the registration of business activities, tax declaration obligations,...