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Last updated August 2, 2021
Created August 2, 2021
Format PDF
License License not specified
Name 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.

Resource's languages
  • Khmer