| 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
|