183 laws_records found

This instruction aims to clarify the supporting documents required for determining interest rates among related parties.

This instruction aims to clarify the tax obligations related to share premiums.

This instruction aims to clarify the tax obligations of board members and company directors.

This instruction aims to establish procedures for requesting state-funded VAT incentives for the supply of goods and services.

This instruction aims to establish procedures for applying for recognition as an agent supplying goods or services on behalf of a principal enterprise through the Tax Certificat...

This instruction aims to clarify the classification of fixed assets for depreciation of building structures and computer software.

This instruction aims to provide guidance on implementing capital gains tax under Double Taxation Agreements (DTAs).

This instruction aims to establish a management system for implementing Double Taxation Agreements (DTAs).

This instruction aims to establish administrative measures for failure to comply with the second notification on incorrect tax returns.

This instruction aims to establish procedures for implementing tax incentives under the special program to promote investment in Preah Sihanouk Province.

This instruction aims to clarify the classification of income for QIPs during tax holidays and tax incentive periods.

This instruction aims to establish procedures for recording and declaring transactions incurred and recorded in accounting before payment.

This instruction aims to establish procedures for declaring transactions recorded in accounting before payment through the e-Filing system.

This instruction aims to provide guidance on the implementation of capital gains tax.

This instruction aims to establish procedures for requesting state-funded VAT incentives for the supply of goods and services.

This instruction aims to strengthen the implementation of invoicing rules for international waterways transportation of goods.

This instruction aims to provide VAT relief measures for the supply of regular gasoline and diesel.

This instruction aims to establish procedures for filing capital gains tax returns online.

This instruction aims to provide VAT exemption as a state burden for the supply of diesel and LPG products.

This instruction aims to strengthen the control and tax administration of alcoholic products and sugar-sweetened beverages.