108 datasets found

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,...

This law is about the legal procedure about the taxation in Cambodia. This Law updates all amendments made to the Law on Taxation(1997).

This law sets out the rules, procedures and conditions, as well as compiles the tax regulations in order to control the collection of taxes for the benefit of the state budget....

The guidebook on stamp duty on the transfer of ownership or possession of real estate can be used in the payment of stamp duty on real estate property to be collected on any...

The tracking public revenues from extractive industries in Cambodia project aims to enhance government accountability and increase awareness and public debate.

List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020.

This sub-decree aims to ensure the efficiency, effectiveness, transparency and accountability of the management and collection of non-tax revenue.