Hotline 1277
No Document Number Issue Date Title Download Status
21 18574 GDT June 17, 2025 Instruction on Tax Obligation for Share Premium KH Valid

22 14256 GDT May 12, 2025 Instruction on Supporting Documents for the Interest Rate Among Related Parties KH Valid

23 12345 GDT April 28, 2025 Instruction Advance Tax on Dividend Distribution in e-Filing KH Valid

24 11867 GDT April 23, 2025 Instruction on the procedures of filing tax return for small and medium enterprises that receive tax incentives for the development of informal economy KH Valid

25 10800 GDT April 8, 2025 Instruction on Tax Obligation on Commercial Gambling Enterprise in e-Filing KH Valid

26 030 MEF.S.N.N.GDT December 24, 2024 Instruction on the use of Khmer riel Bank Account for Applying for Value Added Tax Refund KH EN Valid

27 38218 GDT November 7, 2024 Instruction on the Implementation of Tax Obligation for Property Rental KH Valid

28 025 MEF.S.N.N October 10, 2024 Instruction on the obligation to pay taxes on the supply of goods with additional goods or rewards provided by Domestic Goods Supply Enterprises KH Valid

29 024 MEF.S.N.N October 7, 2024 Introduction on Enterprise under Tax Audit of the Special Tax Audit Unit. KH Valid

30 33000 GDT September 18, 2024 Instruction on the Implementation of Tax Obligation for Property Rental KH Abrogated

31 32775 GDT September 17, 2024 Instruction on the business cessation procedures KH Valid

32 009 MEF.SNN.GDT June 7, 2024 Instruction on Tax allowance in withholding tax and specific tax for airline companies. KH Valid

33 13804 GDT April 8, 2024 Instruction on the Exemption of Minimum Tax for Enterprise of Qualified Investment Project (QIP) KH Valid

34 11936 GDT March 21, 2024 Instruction on Administrative Application with GDT e-Administration KH Valid

35 180 GDT January 3, 2024 Instruction on the Benefits under the Double Taxation Agreement (DTA) KH Valid

36 45417 GDT December 25, 2023 Instruction on the Procedures of the Adjustment of Online Filing on Monthly Tax Return KH Valid

37 44611 GDT December 18, 2023 Instruction on the Proof of Expenditures for Enterprises Supplied by Farmers are not in the Self-Assessment Regime ​ KH Valid

38 43395 GDT December 8, 2023 Instruction on Tax Incentives on Patent Tax from 2023 to 2028 for Journalists in Small Taxpayers KH Valid

39 37444 GDT October 23, 2023 Instruction on Tax Calculation on Non-Alcoholic Beverages on Local Production Enterprises KH Valid

40 34022 GDT September 22, 2023 Instruction on the Criteria of Applying for Tax Certificate Management System Tax Agent License KH Valid

Instruction on Tax Obligation for Share Premium
Document Number: 18574 GDT
Issue Date: June 17, 2025
Status: Valid
Instruction on Supporting Documents for the Interest Rate Among Related Parties
Document Number: 14256 GDT
Issue Date: May 12, 2025
Status: Valid
Instruction Advance Tax on Dividend Distribution in e-Filing
Document Number: 12345 GDT
Issue Date: April 28, 2025
Status: Valid
Instruction on the procedures of filing tax return for small and medium enterprises that receive tax incentives for the development of informal economy
Document Number: 11867 GDT
Issue Date: April 23, 2025
Status: Valid
Instruction on Tax Obligation on Commercial Gambling Enterprise in e-Filing
Document Number: 10800 GDT
Issue Date: April 8, 2025
Status: Valid
Instruction on the use of Khmer riel Bank Account for Applying for Value Added Tax Refund
Document Number: 030 MEF.S.N.N.GDT
Issue Date: December 24, 2024
Status: Valid
Instruction on the Implementation of Tax Obligation for Property Rental
Document Number: 38218 GDT
Issue Date: November 7, 2024
Status: Valid
Instruction on the obligation to pay taxes on the supply of goods with additional goods or rewards provided by Domestic Goods Supply Enterprises
Document Number: 025 MEF.S.N.N
Issue Date: October 10, 2024
Status: Valid
Introduction on Enterprise under Tax Audit of the Special Tax Audit Unit.
Document Number: 024 MEF.S.N.N
Issue Date: October 7, 2024
Status: Valid
Instruction on the Implementation of Tax Obligation for Property Rental
Document Number: 33000 GDT
Issue Date: September 18, 2024
Status: Abrogated
Instruction on the business cessation procedures
Document Number: 32775 GDT
Issue Date: September 17, 2024
Status: Valid
Instruction on Tax allowance in withholding tax and specific tax for airline companies.
Document Number: 009 MEF.SNN.GDT
Issue Date: June 7, 2024
Status: Valid
Instruction on the Exemption of Minimum Tax for Enterprise of Qualified Investment Project (QIP)
Document Number: 13804 GDT
Issue Date: April 8, 2024
Status: Valid
Instruction on Administrative Application with GDT e-Administration
Document Number: 11936 GDT
Issue Date: March 21, 2024
Status: Valid
Instruction on the Benefits under the Double Taxation Agreement (DTA)
Document Number: 180 GDT
Issue Date: January 3, 2024
Status: Valid
Instruction on the Procedures of the Adjustment of Online Filing on Monthly Tax Return
Document Number: 45417 GDT
Issue Date: December 25, 2023
Status: Valid
Instruction on the Proof of Expenditures for Enterprises Supplied by Farmers are not in the Self-Assessment Regime ​
Document Number: 44611 GDT
Issue Date: December 18, 2023
Status: Valid
Instruction on Tax Incentives on Patent Tax from 2023 to 2028 for Journalists in Small Taxpayers
Document Number: 43395 GDT
Issue Date: December 8, 2023
Status: Valid
Instruction on Tax Calculation on Non-Alcoholic Beverages on Local Production Enterprises
Document Number: 37444 GDT
Issue Date: October 23, 2023
Status: Valid
Instruction on the Criteria of Applying for Tax Certificate Management System Tax Agent License
Document Number: 34022 GDT
Issue Date: September 22, 2023
Status: Valid