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Prakas no. 270 on tax audit
This document sets out provisions concerning tax audit, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 343 on the determination of the tax base on the registration tax for the transfer of ownership of property
This document explains the implementation or administration of determination of the tax base on the registration tax for the transfer of ownership of property, including the app...
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Prakas no. 372 on the editing of the introduction of withholding tax on dividend distribution
This document sets out provisions concerning editing of the introduction of withholding tax on dividend distribution, to guide the relevant tax administration, procedures, or re...
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Prakas no. 537 on the adjustment of the composition of the working group of the general department of taxation and the private sector
This document sets out arrangements concerning adjustment of the composition of the working group of the general department of taxation and the private sector.
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Prakas no. 1459 on the implementation of the agreement between the Royal Government of Cambodia and the Government of the United States of America to improve international tax compliance and apply the law on tax compliance to US overseas accounts
This document explains the implementation or administration of implementation of the agreement between the Royal Government of Cambodia and the government of the United States o...
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Prakas no. 012 on adjusting base of specific tax on domestic goods
This document sets out provisions concerning adjusting base of specific tax on domestic goods, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 098 on tax on income
This document sets out the tax rules applicable to tax on income, including the basis for administration and compliance.
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Prakas no. 117 on the implementation of double taxation agreement and tax evasion prevention on tax on income
This document explains the implementation or administration of implementation of double taxation agreement and tax evasion prevention on tax on income, including the applicable ...
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Prakas no. 168 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. 183 on guideline to apply income tax incentives to IPOS
This document describes the tax exemption, incentive, relief, or suspension measures applicable to guideline to apply income tax incentives to IPOS.
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Prakas no. 204 on tax obligations of businesses as travel agents and tour operators
This document sets out provisions concerning tax obligations of businesses as travel agents and tour operators, to guide the relevant tax administration, procedures, or responsi...
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Prakas no. 209 on the additional tax incentives for educational institutions
This document describes the tax exemption, incentive, relief, or suspension measures applicable to additional tax incentives for educational institutions.
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Prakas no. 346 on capital gain tax
This document sets out provisions concerning capital gain tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 104 on the double taxation agreement (DTA) for tax on income and the prevention of tax evasion and avoidance
This document sets out provisions concerning double taxation agreement (dta) for tax on income and the prevention of tax evasion and avoidance, to guide the relevant tax adminis...
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Prakas no. 193 on procedures on patent tax
This document provides rules, procedures, or guidance for procedures on patent tax, supporting consistent implementation and administration.
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Prakas no. 318 on the settlement of complaints through the procedure of mutual agreement under the agreement on the avoidance of double taxation
This document provides rules, procedures, or guidance for settlement of complaints through the procedure of mutual agreement under the agreement on the avoidance of double taxat...
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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.
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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.
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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 e...
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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 ...