| 1 |
០០៦ សហវ.ស.ណ.ន.អពដ |
April 3, 2026 |
Instruction on VAT Exemption as State Burden on the supply of Diesel and LPG Products |
KH
|
Valid
|
| 2 |
១០៧៥០ អពដ |
March 26, 2026 |
Instruction on Procedures for Filing Capital Gains Tax Through Online |
KH
|
Valid
|
| 3 |
០០៣ សហវ.ស.ណ.ន.អពដ |
March 20, 2026 |
Instruction on Value Added Tax Relief Measures for the Supply of Petroleum Products (Regular Gasoline and Diesel) |
KH
|
Valid
|
| 4 |
៣៦៦០ អពដ |
January 30, 2026 |
Instruction on strengthening the implementation of invoicing rules for Business Activities of International waterways transportation of Goods |
KH
|
Valid
|
| 5 |
០៧៦ អពដ |
January 2, 2026 |
Instructure on the procedure for requesting state-funded VAT incentives for the supply of goods and services |
KH
|
Valid
|
| 6 |
០២២ សហវ.សណន.អពដ |
December 31, 2025 |
Instruction on Implementation of Capital Gains Tax |
KH
|
Valid
|
| 7 |
៣៧៧០៦ អពដ |
December 2, 2025 |
Instruction on the procedures for tax declaration of transactions incurred and recorded in accounting prior to payment in e-Filing system |
KH
|
Valid
|
| 8 |
៣៧៧០៥ អពដ |
December 2, 2025 |
Instruction on the procedures for recording and declaring transactions incurred and recorded in accounting prior to payment |
KH
|
Valid
|
| 9 |
៣៥៤៩៥ អពដ |
November 17, 2025 |
Instruction on the Classification of Income for Qualified Investment Projects (QIPs) during Tax Holiday and Tax Incentive Period |
KH
|
Valid
|
| 10 |
២៩៧២២ អពដ |
September 12, 2025 |
Instruction on the Procedures for Implementing Tax Incentives under the Special Program to Promote Investment in Preah Sihanouk Province |
KH
|
Valid
|
| 11 |
២៦៤៣៩ អពដ |
August 22, 2025 |
Instruction on Administrative Measures for Failure to Comply with the Second Notification Letter of Incorrect Tax Return |
KH
|
Valid
|
| 12 |
២៣៨៦៩ អពដ |
August 4, 2025 |
Instruction on DTA Implementation Management System |
KH
|
Valid
|
| 13 |
២៣៨៦២ អពដ |
August 4, 2025 |
Instruction on the implementation of Capital Gain Tax under DTA. |
KH
|
Valid
|
| 14 |
២២៥២២ អពដ |
July 22, 2025 |
Instruction on the classification of fixed assets for depreciation of building structures and computer software |
KH
|
Valid
|
| 15 |
២០៨១៤ អពដ |
July 7, 2025 |
Instructions on Procedure to Applying for Recognition as agent for Supplying Goods or Services on behalf of Principle Enterprise via Tax Certificate Management System |
KH
|
Valid
|
| 16 |
២០៨២៧ អពដ |
July 7, 2025 |
Instructure on the procedure for requesting state-funded VAT incentives for the supply of goods and services |
KH
|
Abrogated
|
| 17 |
១៩១១៦ អពដ |
June 20, 2025 |
Instruction on Tax Obligation For Board of Director Member or Company Director |
KH
|
Valid
|
| 18 |
១៩១៤៥ អពដ |
June 20, 2025 |
Instruction on The Procedure for the Declaration of Tax on Income of Non-resident taxpayers engaged in International Transport of Goods by Waterways in the e-Filing System. (Chinese Language) |
KH
EN
|
Valid
|
| 19 |
១៩១៤៥ អពដ |
June 20, 2025 |
Instruction on The Procedure for the Declaration of Tax on Income of Non-resident taxpayers engaged in International Transport of Goods by Waterways in the e-Filing System. |
KH
EN
|
Valid
|
| 20 |
១៨៥៧៤ អពដ |
June 17, 2025 |
Instruction on Tax Obligation for Share Premium |
KH
|
Valid
|
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