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Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce
This sub-decree sets out the special conditions and procedures for the implementation of value-added tax on digital goods and digital services that are e-traded for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia to ensure the effectiveness of implementation in accordance with Article 75 of the Law on Taxation.
ข้อมูลเพิ่มเติม
ฟิลด์ | ค่า |
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ปรับปรุงครั้งล่าสุด | 2 สิงหาคม ค.ศ. 2021 |
สร้างแล้ว | ไม่ทราบ |
รูปแบบ | |
ใบอนุญาต | License not specified |
ชื่อ | Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce |
คำอธิบาย |
This sub-decree sets out the special conditions and procedures for the implementation of value-added tax on digital goods and digital services that are e-traded for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia to ensure the effectiveness of implementation in accordance with Article 75 of the Law on Taxation. |
ภาษาของเอกสาร |
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