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221 laws_records found

ခေါင်းစဥ်များ: Taxation

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  • Prakas no. 542 on procedures on the implementation of vat e-commerce

    This document provides rules, procedures, or guidance for procedures on the implementation of vat e-commerce, supporting consistent implementation and administration.

  • Prakas no. 1080 on procedures on the implementation of tax on gambling

    This document provides rules, procedures, or guidance for procedures on the implementation of tax on gambling, supporting consistent implementation and administration.

  • Prakas no. 002 on the expanding on the suspension of income tax relief payment of garment industry enterprises

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to expanding on the suspension of income tax relief payment of garment industry...

  • Prakas no. 329 on the exemption of property tax for the real estate located in Udong Mechey city of Kampong Speu province in Arey Ksat city and in Sampov Poun city in Kandal province and in Bokor city in Kampot province

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of property tax for the real estate located in Udong Mechey city of...

  • Prakas no. 333 on the agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance

    This document sets out provisions concerning agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, to...

  • Prakas no. 171 on vat exemption as state burden on basic food items for people's daily life

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to vat exemption as state burden on basic food items for people's daily life.

  • Prakas no. 176 on signboard tax

    This document sets out provisions concerning signboard tax, to guide the relevant tax administration, procedures, or responsibilities.

  • Prakas no. 313 on tax incentives for qualified investment projects (QIP)

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for qualified investment projects (qip).

  • Prakas no. 360 on the implementation of on tax incentives for informal economic development

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to implementation of on tax incentives for informal economic development.

  • Prakas no. 525 on the abolition of Prakas no. 360 dated 19 June 2024 on the introduction of the implementation of the on tax incentives for informal economic development

    This document sets out provisions concerning unused land tax, to guide the relevant tax administration, procedures, or responsibilities.

  • Prakas no. 578 on tax on income

    This document sets out the tax rules applicable to tax on income, including the basis for administration and compliance.

  • Prakas no. 575 on tax on salary

    This document sets out the tax rules applicable to tax on salary, including the basis for administration and compliance.

  • Prakas no. 577 on stamp duty (transfer tax)

    This document sets out the tax rules applicable to stamp duty (transfer tax), including the basis for administration and compliance.

  • Prakas no. 574 on income related people tax policy

    This document sets out provisions concerning income related people tax policy, to guide the relevant tax administration, procedures, or responsibilities.

  • Prakas no. 625 on adjustment of the Article 3 of the Prakas no 071 dated 30 January 2024 on incentives for voluntary revision of tax returns

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to adjustment of the Article 3 of the Prakas no 071 dated 30 January 2024 on...

  • Prakas no. 738 on tax on means of transportation

    This document sets out the tax rules applicable to tax on means of transportation, including the basis for administration and compliance.

  • Circular no. 024 on the exemption of withholding tax obligations on royalties and interest among taxpayers of the self-declaration regime

    This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of withholding tax obligations on royalties and interest among...

  • Circular no. 007 on benefits gained from the evaluation of tax compliance

    This document sets out provisions concerning benefits gained from the evaluation of tax compliance, to guide the relevant tax administration, procedures, or responsibilities.

  • Circular no. 015 on the implementation of the new tax stamp for the payment of special tax on cigarette products

    This document explains the implementation or administration of implementation of the new tax stamp for the payment of special tax on cigarette products, including the applicable...

  • Circular no. 011 on the implementation of obligation on the fringe benefit tax

    This document explains the implementation or administration of implementation of obligation on the fringe benefit tax(fbt), including the applicable process and requirements.

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