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Instruction No. 20522 on applying VAT to e-commerce transactions

Pursuant to Sub-Decree No. 65 dated 08 April 2021 on the implementation of value added tax on e-commerce and Prakas No. 543 dated 08 September 2021 on measures and procedures for the implementation of value added tax for e-commerce transactions and for the purpose of ensuring efficiency, transparency, and convenience for taxpayers to properly perform their tax obligations in accordance with the tax regulations in force.

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Instruction No. 20522 on applying VAT to e-commerce transactions
 

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Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 20522
Issuing agency/parties
  • Ministry of Economy and Finance
Implementing agencies
  • Minister of Economy and Finance
Language
  • Khmer
Formal type of document Instruction
Alternative/short title Instruction No. 20522
Topics Economy and commerce
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 Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date December 8, 2021
Effective/Enforced Date December 8, 2021
Publication reference Ministry of Economy and Finance
Contact

Ministry of Economy and Finance

Address: Street 92, Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh. Phone: (855) 23 890 666 Email: admin@mef.gov.kh
Legacy reference document Instruction_No_20522__08.12.2021.pdf
Keywords Tax,E-commerce
Date uploaded December 10, 2021, 01:59 (UTC)
Date modified December 10, 2021, 02:02 (UTC)