Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce

ຈັດພິມໂດຍ: Open Development Cambodia

This sub-decree sets out the special conditions and procedures for the implementation of value-added tax (VAT) on digital goods and digital services that are e-traded for use in the Kingdom of Cambodia and supplied by non-resident taxpayers who do not have a permanent institution in the Kingdom of Cambodia to ensure the effectiveness of implementation in accordance with Article 75 of the Law on Taxation.

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Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce

ເບິ່ງຕົວຢ່າງຂໍ້ມູນ - Sub-Decree No. 65 on the application of value added tax (VAT) on e-commerce

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Field	Value
ພື້ນທີ່ພູມສັນຖານ (ຂອບເຂດທີ່ຕັ້ງ)	ກຳປູເຈຍ
ເລກທີອ້າງອີງ	65
ໜ່ວຍງານ/ພາກສ່ວນທີ່ອອກເອກະສານ	ລາຊາລັດຖະບານແຫ່ງອານາຈັກກຳປູເຈຍ
ໜ່ວຍງານຈັດຕັ້ງປະຕິບັດ	ຄະນະລັດຖະມົນຕີ ລັດຖະມົນຕີເສດຖະກິດ ແລະ ການເງິນ
ພາສາ	ຂະແມ
ປະເພດເອກະສານ	Sub-decree
ຊື່ຫຍໍ້/ ຊື່ອື່ນ	Sub-Decree No. 65
ຫົວຂໍ້	Economy and commerce Taxation
ສັນຍາລິຂະສິດ	No license given
ລິຂະສິດ	No
ຂໍ້ຈຳກັດໃນການເຂົ້າເຖິງ ແລະ ນຳໃຊ້	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.
ສະຖານະ	ລົງນາມ ແລະ ມີຜົນບັງຄັບໃຊ້
ວັນທີຮັບຮອງ /ປະກາດໃຊ້ /ລົງນາມ	8 ເມສາ 2021
ວັນທີມີຜົນບັງຄັບໃຊ້	8 ເມສາ 2021
ເອກະສານອ້າງອີງ	Ministry of Justice
ລີ້ງເພື່ອໄປຫາແຫຼ່ງຂໍ້ມູນ	https://bit.ly/3rLtfsM
ຂໍ້ມູນຕິດຕໍ່	Ministry of Justice Address: Samdech Sothearos Blvd., Khan Daun Penh, Phnom Penh, Cambodia. Tel: (+855) 23 216 322, (+855) 23 217 841 Email: info@moj.gov.kh Website: http://www.moj.gov.kh/
ເອກະສານອ້າງອີງສະເພາະ	Sub_decree_No_65__08.04.2021.pdf
ຄຳສັບຫຼັກ	tax,e-commerce,e-traded,digital service,digital goods,VAT
ວັນທີອັບໂຫຼດ	ສິງຫາ 2, 2021, 09:20 (UTC)
ວັນທີດັດແປງ	ສິງຫາ 3, 2021, 06:56 (UTC)