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Prakas no. 405 on tax obligation for International Waterways Transportation of Goods business activities

This Prakas aims to establish the rules and procedures for the implementation of tax obligations for taxpayers engaged in the business of international waterways transportation of goods.

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Prakas no. 405 on tax obligation for International Waterways Transportation of Goods business activities
 

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Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 405
Issuing agency/parties
  • Ministry of Economy and Finance
Language
  • Khmer
Formal type of document Proclamation
Topics
  • Taxation
  • Transport and shipping policy and administration
  • Waterways and ports
License

No license given
Copyright No
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date May 21, 2025
Effective/Enforced Date May 21, 2025
Publication reference General Department of Taxation (GDT)
Links to source https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/e4340337-eb45-46c1-8fc0-76828b6f0cc7
Contact

GDT Headquarters

Address: Corner Russian Federation & Mao Tsetong Blvd., Sangkat Toek Laak I, Khan Tuol Kork, Phnom Penh Postal Code: 120404 Tel: (855) 23 266​ ​668 Email: gdt@tax.gov.kh
Keywords International Waterways Transportation of Goods,Outbound,Inbound,Liner
Date uploaded November 27, 2025, 22:21 (UTC)
Date modified November 27, 2025, 22:35 (UTC)