@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/b0aca8e8-9e1c-45fb-ab4f-f39472277f0d> a dcat:Dataset ;
    dct:description "This instruction aims to clarify the classification of income for QIPs during tax holidays and tax incentive periods." ;
    dct:identifier "b0aca8e8-9e1c-45fb-ab4f-f39472277f0d" ;
    dct:issued "2026-09-26T09:15:24"^^xsd:dateTime ;
    dct:modified "2026-09-26T09:16:14"^^xsd:dateTime ;
    dct:publisher <https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 35495 on the classification of income for qualified investment projects (QIPS) during tax holiday and tax incentive period" ;
    dcat:distribution <https://data.laos.opendevelopmentmekong.net/dataset/b0aca8e8-9e1c-45fb-ab4f-f39472277f0d/resource/cc346d3b-7960-4fae-8867-f4dfa76c5c8a> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.laos.opendevelopmentmekong.net/dataset/b0aca8e8-9e1c-45fb-ab4f-f39472277f0d/resource/cc346d3b-7960-4fae-8867-f4dfa76c5c8a> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/b0aca8e8-9e1c-45fb-ab4f-f39472277f0d/resource/cc346d3b-7960-4fae-8867-f4dfa76c5c8a/download/13_35495-gdt.pdf> ;
    dcat:byteSize 2786571.0 ;
    dcat:mediaType "application/pdf" .

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