@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/b58c62be-ca71-46ea-8ca4-8b646ca4bbe9> a dcat:Dataset ;
    dct:description """This document sets out provisions concerning determination of specific tax base for certain locally-produced goods besides cigarettes and alcohol, to guide the relevant tax administration, procedures, or responsibilities.\r
""" ;
    dct:identifier "b58c62be-ca71-46ea-8ca4-8b646ca4bbe9" ;
    dct:issued "2026-10-23T04:01:58"^^xsd:dateTime ;
    dct:modified "2026-10-23T04:03:07"^^xsd:dateTime ;
    dct:publisher <https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Prakas no. 139 on the determination of specific tax base for certain locally-produced goods besides cigarettes and alcohol" ;
    dcat:distribution <https://data.laos.opendevelopmentmekong.net/dataset/b58c62be-ca71-46ea-8ca4-8b646ca4bbe9/resource/44f1c108-abef-4976-ab2a-1810bb87d17d> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.laos.opendevelopmentmekong.net/dataset/b58c62be-ca71-46ea-8ca4-8b646ca4bbe9/resource/44f1c108-abef-4976-ab2a-1810bb87d17d> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/b58c62be-ca71-46ea-8ca4-8b646ca4bbe9/resource/44f1c108-abef-4976-ab2a-1810bb87d17d/download/p139.pdf> ;
    dcat:byteSize 501583.0 ;
    dcat:mediaType "application/pdf" .

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