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Prakas no. 948 on state-burdened Value Added Tax (VAT) on basic food items for the daily life of citizens
The primary objective of this Prakas is to support the livelihood of citizens by designating the Value Added Tax (VAT) on the domestic supply of certain basic food items as a...
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Notification no. 37729 on the revocation of the tax service agent license of HT & P PARTNERS CO., LTD.
The primary objective of this notification is to publicly inform company directors, taxpayers, and the general public that the General Department of Taxation has revoked the tax...
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Notification no. 37731 on the revocation of the tax service agent license of Samrith Accounting and Management Co., Ltd. (currently named C.O.S.T.V Khemera Accounting Co., Ltd.)
The primary objective of this notification is to publicly inform company directors, taxpayers, and the general public that the General Department of Taxation has revoked the tax...
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Notification no. 38217 on the list of companies or enterprises that received tax service agent license and are valid
The key objective of this notification is to publicly disclose the list of companies or enterprises that have been granted legal and valid tax service agent licenses. This aims...
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Prakas no. 576 on tax on property
This Prakas aims to establish the rules and procedures for the management and collection of the tax on immovable property. The scope of this Prakas applies to immovable property...
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Strategic plan 2024-2028 of the General Department of Taxation
The Strategic Plan 2024-2028 of the General Department of Taxation has been initiated in accordance with the Pentagonal Strategy-Phase I of the Royal Government of Cambodia. The...
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Prakas no. 573 on unused land tax
This Prakas aims to establish the rules and procedures for the management and collection of the tax on unused land. The scope of this Prakas applies to unused land located...
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Prakas no. 405 on tax obligation for International Waterways Transportation of Goods business activities
This Prakas aims to establish the rules and procedures for the implementation of tax obligations for taxpayers engaged in the business of international waterways transportation...
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Prakas no.192 on rules and procedures on taxation of trust
This Prakas aims to establish the rules and procedures regarding the tax implications of trust operations in Cambodia, relevant to the trustor, trustee, and beneficiaries,...
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Prakas no. 962 on tax incentives for the agricultural sector
This Prakas applies to the cultivation, production, domestic supply, or export of paddy, rice, corn, beans, pepper, cassava, cashew nuts, rubber, Pailin longan, mango, banana,...
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Instruction no. 29722 on the procedures for the implementation of tax incentives under the special program to promote investment in Preah Sihanouk province
The objective of this instruction is to guide investors and enterprises through the detailed procedures for applying for and receiving tax incentives and concessions offered...
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Prakas no. 632 on the implementation of the customs duty on goods imported from the United States of America
This Prakas establishes the procedures for the implementation of a 0% customs duty on goods originating from the United States of America and imported into the Kingdom of...
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Sub-decree no. 139 on the implementation of tariff rates on goods imported from the United States
This sub-decree applies a 0% tariff rate to goods originating in the United States and imported into the Kingdom of Cambodia from the United States. The above 0% tariff rate...
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Instruction no. 025 on the obligation to pay taxes on the supply of goods with additional items or rewards provided by domestic goods supply enterprises
Ministry of Economy and Finance has observed that, in the past, domestic goods supply enterprises have expanded their markets by employing promotional strategies, such as...
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Instruction no. 026 on tax incentives for enterprises in the arts sector
This instruction aims to promote sustainability in the film sector and performing arts and to improve job opportunities for Khmer artists to support their livelihoods, Ministry...
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Prakas no.625 on the amendment of Article 3 of Prakas no.071 MEF.Prk.GDT, dated 30 January 2024, on incentives for voluntary revision of tax returns
This Prakas aims to amend Article 3 of Prakas No. 071 MEF.Prk.GDT, dated 30 January 2024, on incentives for the voluntary revision of tax returns.
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Prakas no. 626 on tax incentives on businesses in the tourism sector in Siem Reap province
This Prakas aims to provide tax incentives to businesses in the tourism sector in Siem Reap province, in line with the government's intervention measures to support the tourism...
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Notification no.014 on the continuing and additional tax incentives in the real estate sector
To reduce the tax burden on residential development companies and citizens who own real estate, Ministry of Economy and Finance is honored to inform real estate owners and the...
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Notification no.001 on the continuing tax exemption, additional tax relief, extension and postponement of tax implementation for the real estate sector
In accordance with the decision of Royal Government of Cambodia at the 19th Government-Private Sector Forum on 13 November 2023, Ministry of Economy and Finance is honored to...
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Prakas no.525 on the abolition of Prakas no. 360 MEF.PrKPD, dated 19 June 2024 on the introduction of the implementation of the sub-decree on tax incentives for informal economic development
This Prakas aims to abolish the Prakas no. 360 MEF.PrKPD, dated 19 June 2024 on the introduction of the implementation of the sub-decree on tax incentives for informal economic...