@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/b9cdb51e-ee58-4d60-b785-90edb2bb16da> a dcat:Dataset ;
    dct:description "The purpose of this Prakas is to clearly define certain goods and services that constitute non-taxable supplies as stipulated in Article 57 of the Law on Taxation. It aims to ensure consistency in the implementation of Value Added Tax (VAT), promote economic activities, and reduce the financial burden on citizens in accessing certain essential goods and services required for their daily living." ;
    dct:identifier "b9cdb51e-ee58-4d60-b785-90edb2bb16da" ;
    dct:issued "2026-06-15T03:26:35"^^xsd:dateTime ;
    dct:modified "2026-06-15T04:42:13"^^xsd:dateTime ;
    dct:publisher <https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Prakas no. 559 on the guidelines for the implementation of Value Added Tax (VAT) on non-taxable supplies" ;
    dcat:distribution <https://data.laos.opendevelopmentmekong.net/dataset/b9cdb51e-ee58-4d60-b785-90edb2bb16da/resource/d3d78c60-95bb-4cae-847c-19f6a70f58dc> ;
    dcat:keyword "Taxation" .

<https://data.laos.opendevelopmentmekong.net/dataset/b9cdb51e-ee58-4d60-b785-90edb2bb16da/resource/d3d78c60-95bb-4cae-847c-19f6a70f58dc> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/b9cdb51e-ee58-4d60-b785-90edb2bb16da/resource/d3d78c60-95bb-4cae-847c-19f6a70f58dc/download/prakas_559_vat.pdf> ;
    dcat:byteSize 733290.0 ;
    dcat:mediaType "application/pdf" .

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