Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
41 33304 GDT September 18, 2023 Instruction on Strengthening the Implementation of the Procedures for the Use of Commercial Invoice KH Valid

42 021 MES.S.N.N.GDT September 13, 2023 Instruction on the Implementation of Tax Obligation for Public Administrative Institution KH Valid

43 018 SHV.S.N.N.GDT August 8, 2023 Instruction on the Procedure of the Tax Credit Application and the Value Added Tax Refund Request KH Valid

44 017 MEF/.GDT July 25, 2023 Instruction on Implementation of the​ VAT of the Imported Cigarettes KH Valid

45 16118 GDT May 19, 2023 Instruction on the Implementation of Tax Obligation for Small Taxpayers being transferred to Medium or Large Taxpayers. KH Valid

46 14684 GDT May 12, 2023 Instruction on the Procedures of the Adjustment of Online Filing on Annual Tax on Income KH Valid

47 12350 GDT April 20, 2023 Instruction on Additional Guidance on the Implementation of Withholding Tax Obligations KH Valid

48 7785 GDT March 9, 2023 Instruction on Stamp Tax Return and Tax Payment with GDT Taxpayer App KH Valid

49 2520 GDT January 24, 2023 Instruction for the Adjustment on the VAT for E-Commerce Transactions KH Valid

50 560 GDT January 9, 2023 Instructions on the Procedure for the Application to Temporarily Suspend Business Activities or Request to Reopen Business and Measures to Suspend VAT Certification KH Valid

51 017 MEF December 27, 2022 Instruction on Implementation of the New Rate of Tax on Salary KH Valid

52 30856 GDT December 19, 2022 Instruction on the Implementation of Tax Credit Application for the Online Double Taxation Agreement (DTA) System KH Valid

53 30408 GDT December 14, 2022 Instruction on Withholding Tax on Dividend Distribution KH Valid

54 30092 GDT December 13, 2022 Instruction on the Obligation after Installing Flowmeter for Beers and Non-Alcoholic Beverages on Local Production Enterprises KH Valid

55 015 MEF December 9, 2022 Notification on Tax on Stamp for Enterprise Branches KH Valid

56 27380 GDT November 16, 2022 Instructions on How to Calculate Specific Tax of the Local Certain Products KH Valid

57 27185 GDT November 14, 2022 Instruction on the Display or Showcase of the Tax Registration Documents at the Business Activity KH Valid

58 26118 GDT October 28, 2022 Instruction on Exchange Rate for Taxpayers of the Self-Assessment Regime KH Valid

59 13099 GDT June 15, 2022 Instruction on the Implementation of E-Commerce Tax System and Tax Payment Procedures for Non-Resident Taxpayers (English Version) KH Valid

60 13099 GDT June 15, 2022 Instruction on the Implementation of E-Commerce Tax System and Tax Payment Procedures for Non-Resident Taxpayers (Khmer Version) KH Valid

Instruction on Strengthening the Implementation of the Procedures for the Use of Commercial Invoice
Document Number: 33304 GDT
Issue Date: September 18, 2023
Status: Valid
KH
Instruction on the Implementation of Tax Obligation for Public Administrative Institution
Document Number: 021 MES.S.N.N.GDT
Issue Date: September 13, 2023
Status: Valid
KH
Instruction on the Procedure of the Tax Credit Application and the Value Added Tax Refund Request
Document Number: 018 SHV.S.N.N.GDT
Issue Date: August 8, 2023
Status: Valid
KH
Instruction on Implementation of the​ VAT of the Imported Cigarettes
Document Number: 017 MEF/.GDT
Issue Date: July 25, 2023
Status: Valid
KH
Instruction on the Implementation of Tax Obligation for Small Taxpayers being transferred to Medium or Large Taxpayers.
Document Number: 16118 GDT
Issue Date: May 19, 2023
Status: Valid
KH
Instruction on the Procedures of the Adjustment of Online Filing on Annual Tax on Income
Document Number: 14684 GDT
Issue Date: May 12, 2023
Status: Valid
KH
Instruction on Additional Guidance on the Implementation of Withholding Tax Obligations
Document Number: 12350 GDT
Issue Date: April 20, 2023
Status: Valid
KH
Instruction on Stamp Tax Return and Tax Payment with GDT Taxpayer App
Document Number: 7785 GDT
Issue Date: March 9, 2023
Status: Valid
KH
Instruction for the Adjustment on the VAT for E-Commerce Transactions
Document Number: 2520 GDT
Issue Date: January 24, 2023
Status: Valid
KH
Instructions on the Procedure for the Application to Temporarily Suspend Business Activities or Request to Reopen Business and Measures to Suspend VAT Certification
Document Number: 560 GDT
Issue Date: January 9, 2023
Status: Valid
KH
Instruction on Implementation of the New Rate of Tax on Salary
Document Number: 017 MEF
Issue Date: December 27, 2022
Status: Valid
KH
Instruction on the Implementation of Tax Credit Application for the Online Double Taxation Agreement (DTA) System
Document Number: 30856 GDT
Issue Date: December 19, 2022
Status: Valid
KH
Instruction on Withholding Tax on Dividend Distribution
Document Number: 30408 GDT
Issue Date: December 14, 2022
Status: Valid
KH
Instruction on the Obligation after Installing Flowmeter for Beers and Non-Alcoholic Beverages on Local Production Enterprises
Document Number: 30092 GDT
Issue Date: December 13, 2022
Status: Valid
KH
Notification on Tax on Stamp for Enterprise Branches
Document Number: 015 MEF
Issue Date: December 9, 2022
Status: Valid
KH
Instructions on How to Calculate Specific Tax of the Local Certain Products
Document Number: 27380 GDT
Issue Date: November 16, 2022
Status: Valid
KH
Instruction on the Display or Showcase of the Tax Registration Documents at the Business Activity
Document Number: 27185 GDT
Issue Date: November 14, 2022
Status: Valid
KH
Instruction on Exchange Rate for Taxpayers of the Self-Assessment Regime
Document Number: 26118 GDT
Issue Date: October 28, 2022
Status: Valid
KH
Instruction on the Implementation of E-Commerce Tax System and Tax Payment Procedures for Non-Resident Taxpayers (English Version)
Document Number: 13099 GDT
Issue Date: June 15, 2022
Status: Valid
KH
Instruction on the Implementation of E-Commerce Tax System and Tax Payment Procedures for Non-Resident Taxpayers (Khmer Version)
Document Number: 13099 GDT
Issue Date: June 15, 2022
Status: Valid
KH