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Prakas no. 559 on the guidelines for the implementation of Value Added Tax (VAT) on non-taxable supplies

The purpose of this Prakas is to clearly define certain goods and services that constitute non-taxable supplies as stipulated in Article 57 of the Law on Taxation. It aims to ensure consistency in the implementation of Value Added Tax (VAT), promote economic activities, and reduce the financial burden on citizens in accessing certain essential goods and services required for their daily living.

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Prakas no. 559 on the guidelines for the implementation of Value Added Tax (VAT) on non-taxable supplies
 

Data Resource Preview - Prakas no. 559 on the guidelines for the implementation of Value Added Tax (VAT) on non-taxable supplies

Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # 559
Issuing agency/parties
  • Minister of Economy and Finance
Implementing agencies
  • Ministry of Economy and Finance
Language
  • Khmer
Formal type of document Proclamation
Topics Taxation
License

No license given
Copyright No
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date May 25, 2026
Effective/Enforced Date May 25, 2026
Publication reference Ministry of Economy and Finance
Contact

Ministry of Economy and Finance

Address: Street No. 92, Wat Phnom Sangkat, Daun Penh Khan, Phnom Penh Capital City, 120211, Cambodia Hotline: (+855) 23 890 666
Legacy reference document Prakas_No_559__25.05.2017.pdf
Keywords Vat,Non-tax
Date uploaded June 15, 2026, 03:26 (UTC)
Date modified June 15, 2026, 04:42 (UTC)