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Prakas no. 1130 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 suspension of income tax relief payment of garment industry enterprises.
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Prakas no. 1129 on the introduction of the withholding tax on interest on foreign loans of microfinance institutions
This document sets out provisions concerning introduction of the withholding tax on interest on foreign loans of microfinance institutions, to guide the relevant tax administrat...
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Prakas no. 116 on the double tax agreement and the prevention of tax evasion related to tax on income
This document sets out provisions concerning double tax agreement and the prevention of tax evasion related to tax on income, to guide the relevant tax administration, procedure...
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Prakas no. 361 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.
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Prakas no. 464 on the introduction of tax obligations of associations and non-governmental organizations
This document sets out provisions concerning introduction of tax obligations of associations and non-governmental organizations, to guide the relevant tax administration, proced...
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Prakas no. 311 on implementation of vat to support industry or the contractors who supply goods or service for export of garments, textile industry, footwear industry, bag industry and hat
This document explains the implementation or administration of implementation of vat to support industry or the contractors who supply goods or service for export of garments, t...
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Prakas no. 735 on registration tax
This document explains the implementation or administration of registration tax, including the applicable process and requirements.
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Prakas no. 455 on tax service agents
This document sets out provisions concerning tax service agents, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 144 on the collection of tax on means of transportation for 2013
This document explains the implementation or administration of collection of tax on means of transportation for 2013, including the applicable process and requirements.
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Prakas no. 001 on the stamp tax base calculation for the means of transportation
This document explains the implementation or administration of stamp tax base calculation for the means of transportation, including the applicable process and requirements.
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Prakas no. 389 on the exchange rate for property tax in 2012
This document sets out provisions concerning exchange rate for property tax in 2012, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 042 on the collection of tax on means of transportation for 2012
This document explains the implementation or administration of collection of tax on means of transportation for 2012, including the applicable process and requirements.
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Prakas no. 1225 on property tax exception for some communes in Phnom Penh
This document sets out provisions concerning property tax exception for some communes in Phnom Penh, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 1004 on the additional documentation for tax registration
This document explains the implementation or administration of additional documentation for tax registration, including the applicable process and requirements.
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Prakas no. 383 on the collection of tax on means of transportation for 2011
This document explains the implementation or administration of collection of tax on means of transportation for 2011, including the applicable process and requirements.
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Prakas no. 494 on the establishment of property evaluation commission for tax on property
This document establishes arrangements for establishment of property evaluation commission for tax on property.
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Prakas no. 493 on the collection of tax on property
This document explains the implementation or administration of collection of tax on property, including the applicable process and requirements.
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Prakas no. 461 on the collection of tax on means of transportation for 2010
This document explains the implementation or administration of collection of tax on means of transportation for 2010, including the applicable process and requirements.
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Prakas no. 461 on tax year
This document sets out provisions concerning tax year, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 643 on the obligation on financial statements submission for enterprise accounting audit
This document sets out provisions concerning obligation on financial statements submission for enterprise accounting audit, to guide the relevant tax administration, procedures,...