Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
1 06 SR June 24, 2026 Circular on the Organization of the 3rd National Micro, Small, and Medium Enterprises (MSMEs) Day 2026 KH Valid

2 024 MEF.S.R.N.GDT December 31, 2025 Circular on the Exemption of withholding tax obligations on royalties and interest among Taxpayers of the Self-declaration Regime KH Valid

3 013 MEF December 27, 2022 Circular on the Implementation of the Law on Financial Management 2023 KH Valid

4 002 MEF March 24, 2020 Circular on the Exemption of Reminding on Job Seniority from 2020 KH Valid

5 011 MEF December 31, 2019 Circular on the Implementation of the Law on Financial Management 2020 KH Valid

6 06 SRNN June 12, 2019 Circular on the Preparation of the Draft Law on Finance for Management for 2020 KH Valid

7 003 MEF April 11, 2019 Circular on the Exemption of the Reminding on Job Seniority before​​ 2019 KH Valid

8 007 MEF August 4, 2017 Circular on Benefits Gained from the Evaluation of Tax Compliance KH Valid

9 015 MEF December 23, 2016 Circular on the Implementation of the New Tax Stamp for the Payment of Special Tax on Cigarette Products KH Valid

10 011 MEF October 6, 2016 Circular on the Implementation of Obligation on the Fringe Benefit Tax(FBT) KH Valid

11 134 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

12 002 MEF January 21, 2015 Circular on Implementation on Withholding Tax on Salary and Value Added Tax KH Abrogated

13 009 MEF August 21, 2014 Circular on Withholding tax on Salary of Civil Servants KH Valid

14 December 30, 2011 Circular on the implementation of property tax collection KH Valid

15 011 MEF 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

16 004 MEF November 14, 2007 Circular on the Implementation of Patent Tax KH Abrogated

17 004 MEF April 22, 2005 Circular on the Procedure of Value Added Tax Refund KH Abrogated

18 017 MEF.GDT December 1, 1999 Circular on the Application of Unused Land Tax KH Valid

Circular on the Organization of the 3rd National Micro, Small, and Medium Enterprises (MSMEs) Day 2026
Document Number: 06 SR
Issue Date: June 24, 2026
Status: Valid
KH
Circular on the Exemption of withholding tax obligations on royalties and interest among Taxpayers of the Self-declaration Regime
Document Number: 024 MEF.S.R.N.GDT
Issue Date: December 31, 2025
Status: Valid
KH
Circular on the Implementation of the Law on Financial Management 2023
Document Number: 013 MEF
Issue Date: December 27, 2022
Status: Valid
KH
Circular on the Exemption of Reminding on Job Seniority from 2020
Document Number: 002 MEF
Issue Date: March 24, 2020
Status: Valid
KH
Circular on the Implementation of the Law on Financial Management 2020
Document Number: 011 MEF
Issue Date: December 31, 2019
Status: Valid
KH
Circular on the Preparation of the Draft Law on Finance for Management for 2020
Document Number: 06 SRNN
Issue Date: June 12, 2019
Status: Valid
KH
Circular on the Exemption of the Reminding on Job Seniority before​​ 2019
Document Number: 003 MEF
Issue Date: April 11, 2019
Status: Valid
KH
Circular on Benefits Gained from the Evaluation of Tax Compliance
Document Number: 007 MEF
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: 015 MEF
Issue Date: December 23, 2016
Status: Valid
KH
Circular on the Implementation of Obligation on the Fringe Benefit Tax(FBT)
Document Number: 011 MEF
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: 134
Issue Date: February 2, 2016
Status: Valid
KH
Circular on Implementation on Withholding Tax on Salary and Value Added Tax
Document Number: 002 MEF
Issue Date: January 21, 2015
Status: Abrogated
KH
Circular on Withholding tax on Salary of Civil Servants
Document Number: 009 MEF
Issue Date: August 21, 2014
Status: Valid
KH
Circular on the implementation of property tax collection
Document Number:
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: 011 MEF
Issue Date: June 3, 2011
Status: Abrogated
KH
Circular on the Implementation of Patent Tax
Document Number: 004 MEF
Issue Date: November 14, 2007
Status: Abrogated
KH
Circular on the Procedure of Value Added Tax Refund
Document Number: 004 MEF
Issue Date: April 22, 2005
Status: Abrogated
KH
Circular on the Application of Unused Land Tax
Document Number: 017 MEF.GDT
Issue Date: December 1, 1999
Status: Valid
KH