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Sub-decree no. 52 on the adjustment of customs tariff rates and export duty rates on certain goods
This sub-decree illustrates the adjustment of import tariff rates and export duty rates on specific goods to support economic development and facilitate international trade.
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Instruction no. 006 on state-charge of value added tax (VAT) on the supply of diesel oil and IPG products
This instruction illustrates the state assumption (state-charge) of Value Added Tax (VAT) on the supply of diesel oil and LPG products to help maintain market price stability.
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Circular no. 007 on the mandatory use of e-invoices through the Cambodia e-invoice system (phase 1, step 4)
This instruction illustrates the state assumption (state-charge) of Value Added Tax (VAT) on the supply of diesel oil and LPG products to help maintain market price stability.
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Productive capacities for the new decade
LDCs were able to weather the health aspects of the pandemic better than initially predicted due to country-specific factors, including: previous experience with epidemics; the ...
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Are services the new path to structural transformation?
From the start of the twenty-first century, the discourse on development and development policies has increasingly emphasized services as the main leverage for developing countr...
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Leveraging carbon markets for development
The global carbon market is fragmented and includes both private and public actors. On the one hand, carbon trading is a feature of the global climate regime under the Paris Agr...
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Crisis-resilient development finance
The world is facing multiple crises of climate change, growing human conflicts, geoeconomic fragmentation and a cost-of-living crunch, all of which weigh heavily on least develo...
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The low-carbon transition and its daunting implications for structural transformation
The COVID-19 pandemic shock and its compounded adverse effects on trade, investment and development have exposed major gaps in the sustainability of achievements made towards im...
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The least developed countries in the post-COVID world: Learning from 50 years of experience
The outlook for LDCs is grim: mired in the health, economic and social crises brought about by the COVID-19 pandemic, in 2020 they recorded their worst growth performance in abo...
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Creative economy outlook: Trends in international trade in creative industries
The second UNCTAD Creative Economy Outlook and Country Profile report (2018) demonstrates not only that there has been significant growth in the creative economy but also that t...
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An investment guide to Cambodia: Opportunities and conditions
Foreign investors have bought or leased most of the privatized enterprises, most of them being medium-scale industrial ventures.
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Vulnerability profile: Cambodia
Cambodia has met the criteria for graduation from least developed country status, but structural vulnerabilities will continue beyond graduation.
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Instruction no. 19145 on the procedure for the declaration of tax on income of non-resident taxpayers engaged in international transport of goods by waterways in the e-filing system
This instruction aims to establish procedures for non-resident taxpayers engaged in international waterways transportation to declare income tax through e-Filing.
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Instruction no. 27185 on the display or showcase of the tax registration documents at the business activity
This instruction aims to clarify the requirements for displaying tax registration documents at business premises.
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Instruction no. 27380 on how to calculate specific tax of the local certain products
This instruction aims to provide guidance on calculating specific tax for certain locally produced products.
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Instruction no. 015 on tax on stamp for enterprise branches
This instruction aims to clarify the implementation of stamp tax obligations for enterprise branches.
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Instruction no. 30092 on the obligation after installing flowmeter for beers and non-alcoholic beverages on local production enterprises
This instruction aims to clarify the obligations of local producers after installing flowmeters for beer and non-alcoholic beverages.
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Instruction no. 30408 on withholding tax on dividend distribution
This instruction aims to clarify the implementation of withholding tax on dividend distributions.
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Instruction no. 30856 on the implementation of tax credit application for the online double taxation agreement (DTA) system
This instruction aims to establish the tax credit application function in the online DTA management system.
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Instruction no. 017 on implementation of the new rate of tax on salary
This instruction aims to provide guidance on implementing the new salary tax rates.