102 datasets found

The Prakas aims to determine rules and procedures for tax registration and taxpayer information update in accordance with Articles 76, 101, and 103 of the Taxation Law to streng...

The Prakas aims to establish rules and procedures for collecting patent taxes on the business activities of taxpayers under a self-assessment regime to effectively manage and co...

This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.

This sub-decree aims to reduce the export tax rate on processed natural stone and unprocessed natural stone.

This Sub-Decree aims to adjust the customs tax rate, special tax rate and VAT on export on certain goods.

This Prakas aims to guide the implementation of provisions on taxes on mineral operations to ensure effective management of tax collection on the mining sector.

The purpose of this case study is threefold: (i) describe Cambodia’s tax environment from an anticorruption perspective, (ii) identify and analyze the different ways in which co...

This legal note explains the registration​ obligations for associations and non-governmental organizations, the registration of business activities, tax declaration obligations,...

This law is about the legal procedure about the taxation in Cambodia. This Law updates all amendments made to the Law on Taxation(1997).

This law sets out the rules, procedures and conditions, as well as compiles the tax regulations in order to control the collection of taxes for the benefit of the state budget. ...

The guidebook on stamp duty on the transfer of ownership or possession of real estate can be used in the payment of stamp duty on real estate property to be collected on any tra...

The tracking public revenues from extractive industries in Cambodia project aims to enhance government accountability and increase awareness and public debate.

List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020.

This sub-decree aims to ensure the efficiency, effectiveness, transparency and accountability of the management and collection of non-tax revenue.

This slide presentation is prepared the assisting the civil society organization (CSO) in better understanding tax obligations.

This law is about the legal procedure about the taxation in Cambodia. This law was amended into Law on Amendment of Law on Taxation(2003).

All concessionaires except the exploration and mining licenses (referred to as "concessionaires") must pay the state a royalty on the value of the mineral products (or "royaltie...

This Prakas aims to define the rules and procedures for the implementation of fiscal obligations for commercial gambling enterprises to ensure the effective management of tax co...

The guidebook on "Tax on Unused Land" was prepared by the Department of Taxation of Real Estate and the General Department of Taxation in accordance with Article 96 of the Tax L...

The land assessment commission for unused land tax has the right to appoint sub-committees for the assessment of land for unused land tax in the capitals and provinces, with the...