Instruction no. 23862 on the implementation of capital gain tax under DTA

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

Data Resources (1)

Field	Value
Geographic area (spatial range)	Cambodia
Document reference #	23862
Issuing agency/parties	Ministry of Economy and Finance
Language	Khmer
Formal type of document	Instruction
Topics	Economy and commerce Taxation
License	No license given
Copyright	To be determined
Access and use constraints	By accessing this website or database, users agree to take full responsibility for reliance on any site information provided and to hold harmless and waive any and all liability against individuals or entities associated with its development, form, and content for any loss, harm, or damage suffered as a result of its use.
Status	Under negotiation
Adoption date/Enacted/Promulgation date/Signing date	August 4, 2025
Effective/Enforced Date	August 4, 2025
Publication reference	Ministry of Economy and Finance (MEF)
Contact	Ministry of Economy and Finance (MEF) Address: Street 92, Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh, Cambodia Telephone/Hotline: (+855) 23 890 666 Email: info@mef.gov.kh
Legacy reference document	Instruction_no_23862__04.08.2025.pdf
Keywords	DTA,tax
Date uploaded	September 26, 2026, 09:26 (UTC)
Date modified	September 26, 2026, 09:27 (UTC)