Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
41 ០២១ សហវ.ស.ណ.ន.អពដ September 13, 2023 Instruction on the Implementation of Tax Obligation for Public Administrative Institution KH Valid

42 ០១៨​ សហវ.ស.ណ.ន.អពដ August 8, 2023 Instruction on the Procedure of the Tax Credit Application and the Value Added Tax Refund Request KH Valid

43 ០១៧ សហវ/.អពដ July 25, 2023 Instruction on Implementation of the​ VAT of the Imported Cigarettes KH Valid

44 ១៦១១៨ អពដ May 19, 2023 Instruction on the Implementation of Tax Obligation for Small Taxpayers being transferred to Medium or Large Taxpayers. KH Valid

45 ១៤៦៨៤​ អពដ May 12, 2023 Instruction on the Procedures of the Adjustment of Online Filing on Annual Tax on Income KH Valid

46 ១២៣៥០ អពដ April 20, 2023 Instruction on Additional Guidance on the Implementation of Withholding Tax Obligations KH Valid

47 ៧៧៨៥ អពដ March 9, 2023 Instruction on Stamp Tax Return and Tax Payment with GDT Taxpayer App KH Valid

48 ២៥២០ អពដ January 24, 2023 Instruction for the Adjustment on the VAT for E-Commerce Transactions KH Valid

49 ៥៦០ អពដ 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

50 ០១៧ សហវ December 27, 2022 Instruction on Implementation of the New Rate of Tax on Salary KH Valid

51 ៣០៨៥៦ អពដ December 19, 2022 Instruction on the Implementation of Tax Credit Application for the Online Double Taxation Agreement (DTA) System KH Valid

52 ៣០៤០៨ អពដ December 14, 2022 Instruction on Withholding Tax on Dividend Distribution KH Valid

53 ៣០០៩២ អពដ December 13, 2022 Instruction on the Obligation after Installing Flowmeter for Beers and Non-Alcoholic Beverages on Local Production Enterprises KH Valid

54 ០១៥ សហវ December 9, 2022 Notification on Tax on Stamp for Enterprise Branches KH Valid

55 ២៧៣៨០ អពដ November 16, 2022 Instructions on How to Calculate Specific Tax of the Local Certain Products KH Valid

56 ២៧១៨៥ អពដ November 14, 2022 Instruction on the Display or Showcase of the Tax Registration Documents at the Business Activity KH Valid

57 ២៦១១៨ អពដ October 28, 2022 Instruction on Exchange Rate for Taxpayers of the Self-Assessment Regime KH Valid

58 ១៣០៩៩ អពដ June 15, 2022 Instruction on the Implementation of E-Commerce Tax System and Tax Payment Procedures for Non-Resident Taxpayers (English Version) KH Valid

59 ១៣០៩៩ អពដ June 15, 2022 Instruction on the Implementation of E-Commerce Tax System and Tax Payment Procedures for Non-Resident Taxpayers (Khmer Version) KH Valid

60 ១២០៩៣ អពដ June 7, 2022 Instruction on VAT Implementation on Fixed Asset KH Valid

Instruction on the Implementation of Tax Obligation for Public Administrative Institution
Document Number: ០២១ សហវ.ស.ណ.ន.អពដ
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: ០១៨​ សហវ.ស.ណ.ន.អពដ
Issue Date: August 8, 2023
Status: Valid
KH
Instruction on Implementation of the​ VAT of the Imported Cigarettes
Document Number: ០១៧ សហវ/.អពដ
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: ១៦១១៨ អពដ
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: ១៤៦៨៤​ អពដ
Issue Date: May 12, 2023
Status: Valid
KH
Instruction on Additional Guidance on the Implementation of Withholding Tax Obligations
Document Number: ១២៣៥០ អពដ
Issue Date: April 20, 2023
Status: Valid
KH
Instruction on Stamp Tax Return and Tax Payment with GDT Taxpayer App
Document Number: ៧៧៨៥ អពដ
Issue Date: March 9, 2023
Status: Valid
KH
Instruction for the Adjustment on the VAT for E-Commerce Transactions
Document Number: ២៥២០ អពដ
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: ៥៦០ អពដ
Issue Date: January 9, 2023
Status: Valid
KH
Instruction on Implementation of the New Rate of Tax on Salary
Document Number: ០១៧ សហវ
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: ៣០៨៥៦ អពដ
Issue Date: December 19, 2022
Status: Valid
KH
Instruction on Withholding Tax on Dividend Distribution
Document Number: ៣០៤០៨ អពដ
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: ៣០០៩២ អពដ
Issue Date: December 13, 2022
Status: Valid
KH
Notification on Tax on Stamp for Enterprise Branches
Document Number: ០១៥ សហវ
Issue Date: December 9, 2022
Status: Valid
KH
Instructions on How to Calculate Specific Tax of the Local Certain Products
Document Number: ២៧៣៨០ អពដ
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: ២៧១៨៥ អពដ
Issue Date: November 14, 2022
Status: Valid
KH
Instruction on Exchange Rate for Taxpayers of the Self-Assessment Regime
Document Number: ២៦១១៨ អពដ
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: ១៣០៩៩ អពដ
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: ១៣០៩៩ អពដ
Issue Date: June 15, 2022
Status: Valid
KH
Instruction on VAT Implementation on Fixed Asset
Document Number: ១២០៩៣ អពដ
Issue Date: June 7, 2022
Status: Valid
KH