@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/82206c41-03af-46f7-a70d-95343394eb28> a dcat:Dataset ;
    dct:description """This instruction aims to clarify the tax treatment of non-taxable supplies of dental services.\r
""" ;
    dct:identifier "82206c41-03af-46f7-a70d-95343394eb28" ;
    dct:issued "2026-09-26T08:30:09"^^xsd:dateTime ;
    dct:modified "2026-09-26T08:39:20"^^xsd:dateTime ;
    dct:publisher <https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 014 on non-taxable supply of dental services" ;
    dcat:distribution <https://data.laos.opendevelopmentmekong.net/dataset/82206c41-03af-46f7-a70d-95343394eb28/resource/0c38da2a-d98b-4071-97e7-8cd96aaf71da> ;
    dcat:keyword "Taxation" .

<https://data.laos.opendevelopmentmekong.net/dataset/82206c41-03af-46f7-a70d-95343394eb28/resource/0c38da2a-d98b-4071-97e7-8cd96aaf71da> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/82206c41-03af-46f7-a70d-95343394eb28/resource/0c38da2a-d98b-4071-97e7-8cd96aaf71da/download/3_014-mef.s.n.n.gdt.pdf> ;
    dcat:byteSize 1049835.0 ;
    dcat:mediaType "application/pdf" .

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