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Last updated December 10, 2021
Created December 10, 2021
Format PDF
License License not specified
Name 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.

Resource's languages
  • Khmer