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Law on Taxation

This law is about the legal procedure about the taxation in Cambodia. This law was amended into Law on Amendment of Law on Taxation(2003).

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Data Resource Preview - Law on Taxation (Khmer)

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # NS/RKM/0297/03
Issuing agency/parties
  • King of the Kingdom of Cambodia
  • Ministry of Social Affairs, Veterans and Youth Rehabilitation
  • Ministry of Economy and Finance
Implementing agencies
  • Minister of Economy and Finance
  • Khmer
Formal type of document Law
  • Government
  • Taxation
License CC-BY-SA-4.0
Copyright Yes
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date January 8, 1997
Effective/Enforced Date February 24, 1997
Child Document
  • Law on Amendment of Law on Taxation
Publication reference Royal Gazette of Cambodia

Office of the Council of Ministers (OCM) General Department of Royal Gazettes Address: OCM, Friendship Building, 41 Russian Federation Blvd, Phnom Penh, Cambodia. Contact: Phone/Fax: (855) 23 212 490, E-Mail:,


This law was amended into Law on Amendment of Law on Taxation(2003).

Legacy reference document Law_on_Taxation_KH__24.02.1997.pdf
Keywords Law on taxation
Date uploaded January 10, 2016, 04:16 (UTC)
Date modified March 29, 2023, 16:16 (UTC)