@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/c9e91a90-0d7a-4bc4-936d-3d31aaedb72e> a dcat:Dataset ;
    dct:description "This instruction aims to provide guidance on the implementation of capital gains tax." ;
    dct:identifier "c9e91a90-0d7a-4bc4-936d-3d31aaedb72e" ;
    dct:issued "2026-09-26T09:05:42"^^xsd:dateTime ;
    dct:modified "2026-09-26T09:07:04"^^xsd:dateTime ;
    dct:publisher <https://data.laos.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Instruction no. 022 on implementation of capital gains tax" ;
    dcat:distribution <https://data.laos.opendevelopmentmekong.net/dataset/c9e91a90-0d7a-4bc4-936d-3d31aaedb72e/resource/ab0385e4-b095-4eb7-9b7f-148ad9ddd881> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.laos.opendevelopmentmekong.net/dataset/c9e91a90-0d7a-4bc4-936d-3d31aaedb72e/resource/ab0385e4-b095-4eb7-9b7f-148ad9ddd881> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/c9e91a90-0d7a-4bc4-936d-3d31aaedb72e/resource/ab0385e4-b095-4eb7-9b7f-148ad9ddd881/download/10_022-mef.snn.gdt.pdf> ;
    dcat:byteSize 13367761.0 ;
    dcat:mediaType "application/pdf" .

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