Hotline 1277
No Document Number Issue Date Title Download Status
21 ១៤២៥៦ អពដ May 12, 2025 Instruction on Supporting Documents for the Interest Rate Among Related Parties KH Valid

22 ១២៣៤៥ អពដ April 28, 2025 Instruction Advance Tax on Dividend Distribution in e-Filing KH Valid

23 ១១៨៦៧ អពដ 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

24 ១០៨០០ អពដ April 8, 2025 Instruction on Tax Obligation on Commercial Gambling Enterprise in e-Filing KH Valid

25 ០៣០ សហវ.ស.ណ.ន.អពដ December 24, 2024 Instruction on the use of Khmer riel Bank Account for Applying for Value Added Tax Refund KH EN Valid

26 ៣៨២១៨ អពដ November 7, 2024 Instruction on the Implementation of Tax Obligation for Property Rental KH Valid

27 ០២៥ សហវ.ស.ណ.ន 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

28 ០២៤ សហវ.ស.ណ.ន October 7, 2024 Introduction on Enterprise under Tax Audit of the Special Tax Audit Unit. KH Valid

29 ៣៣០០០ អពដ September 18, 2024 Instruction on the Implementation of Tax Obligation for Property Rental KH Abrogated

30 ៣២៧៧៥ អពដ September 17, 2024 Instruction on the business cessation procedures KH Valid

31 ០០៩ សហវ.សណន.អពដ June 7, 2024 Instruction on Tax allowance in withholding tax and specific tax for airline companies. KH Valid

32 ១៣៨០៤ អពដ April 8, 2024 Instruction on the Exemption of Minimum Tax for Enterprise of Qualified Investment Project (QIP) KH Valid

33 ១១៩៣៦ អពដ March 21, 2024 Instruction on Administrative Application with GDT e-Administration KH Valid

34 ១៨០ អពដ January 3, 2024 Instruction on the Benefits under the Double Taxation Agreement (DTA) KH Valid

35 ៤៥៤១៧​ អពដ December 25, 2023 Instruction on the Procedures of the Adjustment of Online Filing on Monthly Tax Return KH Valid

36 ៤៤៦១១ អពដ December 18, 2023 Instruction on the Proof of Expenditures for Enterprises Supplied by Farmers are not in the Self-Assessment Regime ​ KH Valid

37 ៤៣៣៩៥ អពដ December 8, 2023 Instruction on Tax Incentives on Patent Tax from 2023 to 2028 for Journalists in Small Taxpayers KH Valid

38 ៣៧៤៤៤ អពដ October 23, 2023 Instruction on Tax Calculation on Non-Alcoholic Beverages on Local Production Enterprises KH Valid

39 ៣៤០២២ អពដ September 22, 2023 Instruction on the Criteria of Applying for Tax Certificate Management System Tax Agent License KH Valid

40 ៣៣៣០៤ អពដ September 18, 2023 Instruction on Strengthening the Implementation of the Procedures for the Use of Commercial Invoice KH Valid

Instruction on Supporting Documents for the Interest Rate Among Related Parties
Document Number: ១៤២៥៦ អពដ
Issue Date: May 12, 2025
Status: Valid
Instruction Advance Tax on Dividend Distribution in e-Filing
Document Number: ១២៣៤៥ អពដ
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: ១១៨៦៧ អពដ
Issue Date: April 23, 2025
Status: Valid
Instruction on Tax Obligation on Commercial Gambling Enterprise in e-Filing
Document Number: ១០៨០០ អពដ
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: ០៣០ សហវ.ស.ណ.ន.អពដ
Issue Date: December 24, 2024
Status: Valid
Instruction on the Implementation of Tax Obligation for Property Rental
Document Number: ៣៨២១៨ អពដ
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: ០២៥ សហវ.ស.ណ.ន
Issue Date: October 10, 2024
Status: Valid
Introduction on Enterprise under Tax Audit of the Special Tax Audit Unit.
Document Number: ០២៤ សហវ.ស.ណ.ន
Issue Date: October 7, 2024
Status: Valid
Instruction on the Implementation of Tax Obligation for Property Rental
Document Number: ៣៣០០០ អពដ
Issue Date: September 18, 2024
Status: Abrogated
Instruction on the business cessation procedures
Document Number: ៣២៧៧៥ អពដ
Issue Date: September 17, 2024
Status: Valid
Instruction on Tax allowance in withholding tax and specific tax for airline companies.
Document Number: ០០៩ សហវ.សណន.អពដ
Issue Date: June 7, 2024
Status: Valid
Instruction on the Exemption of Minimum Tax for Enterprise of Qualified Investment Project (QIP)
Document Number: ១៣៨០៤ អពដ
Issue Date: April 8, 2024
Status: Valid
Instruction on Administrative Application with GDT e-Administration
Document Number: ១១៩៣៦ អពដ
Issue Date: March 21, 2024
Status: Valid
Instruction on the Benefits under the Double Taxation Agreement (DTA)
Document Number: ១៨០ អពដ
Issue Date: January 3, 2024
Status: Valid
Instruction on the Procedures of the Adjustment of Online Filing on Monthly Tax Return
Document Number: ៤៥៤១៧​ អពដ
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: ៤៤៦១១ អពដ
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: ៤៣៣៩៥ អពដ
Issue Date: December 8, 2023
Status: Valid
Instruction on Tax Calculation on Non-Alcoholic Beverages on Local Production Enterprises
Document Number: ៣៧៤៤៤ អពដ
Issue Date: October 23, 2023
Status: Valid
Instruction on the Criteria of Applying for Tax Certificate Management System Tax Agent License
Document Number: ៣៤០២២ អពដ
Issue Date: September 22, 2023
Status: Valid
Instruction on Strengthening the Implementation of the Procedures for the Use of Commercial Invoice
Document Number: ៣៣៣០៤ អពដ
Issue Date: September 18, 2023
Status: Valid