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Law on Taxation​

This law sets out the rules, procedures and conditions, as well as compiles the tax regulations in order to control the collection of taxes for the benefit of the state budget. This law applies to the management of all types of tax collection as stated in this law in the Kingdom of Cambodia.

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Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 0523/004
Issuing agency/parties
  • King of the Kingdom of Cambodia
Implementing agencies
  • Minister of Economy and Finance
  • Khmer
Formal type of document Royal Decree
Alternative/short title Royal Decree no. 0523/004
  • Government
  • Taxation

No license given

Copyright No
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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date May 16, 2023
Effective/Enforced Date April 19, 2023
Previous legal document
  • នស/រកម/០២៩៧/០៣
  • ច្បាប់ស្តីពីសារពើពន្ធ
Publication reference Ministry of Economic and Finance
Links to source

Ministry of Economic and Finance

Address: St.92, Sangkat Voat Phnum, Khan Doun Penh, Phnom Penh Email: Hotline: (+855) 23 890 666

Legacy reference document Law_on_Taxation_KH__16.05.2023.pdf
Keywords Royal_Decree_No_0523/004,Law of taxation
Date uploaded June 9, 2023, 06:59 (UTC)
Date modified June 9, 2023, 08:39 (UTC)