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Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions (English)
This Prakas aims to establish the rules and procedures for the implementation and management of the collection of value added tax on the supply of digital goods or digital services operated electronically by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia for use. In the Kingdom of Cambodia in accordance with Sub-Decree No. 65 dated 8 April 2021 on the implementation of value added tax on e-commerce.
Additional Information
| Field | Value |
|---|---|
| Last updated | March 2, 2023 |
| Created | March 2, 2023 |
| Format | |
| License | License not specified |
| Name | Prakas no. 542 on rules and procedures for applying value added tax on additional operations for electronic business transactions (English) |
| Description |
This Prakas aims to establish the rules and procedures for the implementation and management of the collection of value added tax on the supply of digital goods or digital services operated electronically by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia for use. In the Kingdom of Cambodia in accordance with Sub-Decree No. 65 dated 8 April 2021 on the implementation of value added tax on e-commerce. |
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