@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://data.laos.opendevelopmentmekong.net/dataset/b432865a-6b7d-46e0-b62e-7bfe5742c141> a dcat:Dataset ;
    dct:description """This document explains the implementation or administration of implementation of value added tax on the import and supply of certain products, including the applicable process and requirements.\r
""" ;
    dct:identifier "b432865a-6b7d-46e0-b62e-7bfe5742c141" ;
    dct:issued "2026-10-23T04:23:14"^^xsd:dateTime ;
    dct:modified "2026-10-23T04:23:59"^^xsd:dateTime ;
    dct:publisher <https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Prakas no. 312 on the implementation of value added tax on the import and supply of certain products" ;
    dcat:distribution <https://data.laos.opendevelopmentmekong.net/dataset/b432865a-6b7d-46e0-b62e-7bfe5742c141/resource/ebed4f0f-38d5-46e9-b9be-4b32d100f855> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.laos.opendevelopmentmekong.net/dataset/b432865a-6b7d-46e0-b62e-7bfe5742c141/resource/ebed4f0f-38d5-46e9-b9be-4b32d100f855> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/b432865a-6b7d-46e0-b62e-7bfe5742c141/resource/ebed4f0f-38d5-46e9-b9be-4b32d100f855/download/p147.pdf> ;
    dcat:byteSize 709326.0 ;
    dcat:mediaType "application/pdf" .

<https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> a foaf:Organization ;
    foaf:name "Open Development Cambodia" .