Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
1 ០២៤ សហវ.ស.រ.ណ.អពដ December 31, 2025 Circular on the Exemption of withholding tax obligations on royalties and interest among Taxpayers of the Self-declaration Regime KH Valid

2 ០១៣ សហវ December 27, 2022 Circular on the Implementation of the Law on Financial Management 2023 KH Valid

3 ០០២ សហវ March 24, 2020 Circular on the Exemption of Reminding on Job Seniority from 2020 KH Valid

4 ០១១ សហវ December 31, 2019 Circular on the Implementation of the Law on Financial Management 2020 KH Valid

5 ០៦ សរណន June 12, 2019 Circular on the Preparation of the Draft Law on Finance for Management for 2020 KH Valid

6 ០០៣ សហវ April 11, 2019 Circular on the Exemption of the Reminding on Job Seniority before​​ 2019 KH Valid

7 ០០៧ សហវ August 4, 2017 Circular on Benefits Gained from the Evaluation of Tax Compliance KH Valid

8 ០១៥ សហវ December 23, 2016 Circular on the Implementation of the New Tax Stamp for the Payment of Special Tax on Cigarette Products KH Valid

9 ០១១ សហវ October 6, 2016 Circular on the Implementation of Obligation on the Fringe Benefit Tax(FBT) KH Valid

10 ១៣៤ សជណ February 2, 2016 Circular on the Measures on the Registration(Stamp) Tax Collection on the Transfer of Title or Ownership Right For Both Registered and Unregistered Properties KH Valid

11 ០០២ សហវ January 21, 2015 Circular on Implementation on Withholding Tax on Salary and Value Added Tax KH Abrogated

12 ០០៩ សហវ August 21, 2014 Circular on Withholding tax on Salary of Civil Servants KH Valid

13 ០១៥ សហវ.អពដ December 30, 2011 Circular on the implementation of property tax collection KH Valid

14 ១១ សហវ June 3, 2011 Circular on the Implementation of the Prakas No. 383 MEF.GDT.PrK dated 03 June 2011 by the Ministry of Economy and Finance KH Abrogated

15 ០០៤ សហវ November 14, 2007 Circular on the Implementation of Patent Tax KH Abrogated

16 ០០៤ សហវ April 22, 2005 Circular on the Procedure of Value Added Tax Refund KH Abrogated

17 ០១៧ សរន.សហវ.ពដ December 1, 1999 Circular on the Application of Unused Land Tax KH Valid

Circular on the Exemption of withholding tax obligations on royalties and interest among Taxpayers of the Self-declaration Regime
Document Number: ០២៤ សហវ.ស.រ.ណ.អពដ
Issue Date: December 31, 2025
Status: Valid
KH
Circular on the Implementation of the Law on Financial Management 2023
Document Number: ០១៣ សហវ
Issue Date: December 27, 2022
Status: Valid
KH
Circular on the Exemption of Reminding on Job Seniority from 2020
Document Number: ០០២ សហវ
Issue Date: March 24, 2020
Status: Valid
KH
Circular on the Implementation of the Law on Financial Management 2020
Document Number: ០១១ សហវ
Issue Date: December 31, 2019
Status: Valid
KH
Circular on the Preparation of the Draft Law on Finance for Management for 2020
Document Number: ០៦ សរណន
Issue Date: June 12, 2019
Status: Valid
KH
Circular on the Exemption of the Reminding on Job Seniority before​​ 2019
Document Number: ០០៣ សហវ
Issue Date: April 11, 2019
Status: Valid
KH
Circular on Benefits Gained from the Evaluation of Tax Compliance
Document Number: ០០៧ សហវ
Issue Date: August 4, 2017
Status: Valid
KH
Circular on the Implementation of the New Tax Stamp for the Payment of Special Tax on Cigarette Products
Document Number: ០១៥ សហវ
Issue Date: December 23, 2016
Status: Valid
KH
Circular on the Implementation of Obligation on the Fringe Benefit Tax(FBT)
Document Number: ០១១ សហវ
Issue Date: October 6, 2016
Status: Valid
KH
Circular on the Measures on the Registration(Stamp) Tax Collection on the Transfer of Title or Ownership Right For Both Registered and Unregistered Properties
Document Number: ១៣៤ សជណ
Issue Date: February 2, 2016
Status: Valid
KH
Circular on Implementation on Withholding Tax on Salary and Value Added Tax
Document Number: ០០២ សហវ
Issue Date: January 21, 2015
Status: Abrogated
KH
Circular on Withholding tax on Salary of Civil Servants
Document Number: ០០៩ សហវ
Issue Date: August 21, 2014
Status: Valid
KH
Circular on the implementation of property tax collection
Document Number: ០១៥ សហវ.អពដ
Issue Date: December 30, 2011
Status: Valid
KH
Circular on the Implementation of the Prakas No. 383 MEF.GDT.PrK dated 03 June 2011 by the Ministry of Economy and Finance
Document Number: ១១ សហវ
Issue Date: June 3, 2011
Status: Abrogated
KH
Circular on the Implementation of Patent Tax
Document Number: ០០៤ សហវ
Issue Date: November 14, 2007
Status: Abrogated
KH
Circular on the Procedure of Value Added Tax Refund
Document Number: ០០៤ សហវ
Issue Date: April 22, 2005
Status: Abrogated
KH
Circular on the Application of Unused Land Tax
Document Number: ០១៧ សរន.សហវ.ពដ
Issue Date: December 1, 1999
Status: Valid
KH