Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
61 12093 GDT June 7, 2022 Instruction on VAT Implementation on Fixed Asset KH Valid

62 10979 GDT May 25, 2022 Instructions on Supporting Documents for the Interest Rate among related Parties KH Abrogated

63 10362 GDT May 17, 2022 Instructions on the Use of Official Exchange Rate for the Self-Assessment Regime KH Abrogated

64 6900 GDT April 8, 2022 Instruction on the Implementation of VAT filing (replacement tax method) in the online business tax return (E-Filing) KH Valid

65 5093 GDT March 18, 2022 Instructions on the Procedure To Apply for Registration tax on the Transfer of Vehicle Ownership KH Valid

66 3921 GDT February 28, 2022 Instruction on Enhancing the Efficiency, Transparency and Sustainable Use of Tax Receipts KH Valid

67 1972 GDT January 31, 2022 Instruction on the Implementation of Tax Obligations to Project Activities under the Frameworks of Grants Agreements, Concessional Loans Agreements, or Memorandums of Understanding KH Valid

68 1280 GDT January 24, 2022 Instruction on the Rules and Procedures for Adjusting the VAT Amount after Time of Supply or Issue the Invoice KH Valid

69 20522 GDT December 8, 2021 Instruction on the Implementation of Value Added Tax on E-Commerce Transactions KH Abrogated

70 20522 GDT December 8, 2021 Instruction on Implementing the Value Added Tax on E-Commerce Transactions (English Version) KH Abrogated

71 19362 GDT November 23, 2021 Instruction on the Implementation of the Obligations for Credit Guarantee​ Enterprises KH Valid

72 18094 GDT November 2, 2021 Brief on Self- Assessment for Non-Reporting Cambodian Financial Institution KH Valid

73 15024 GDT September 8, 2021 Instruction on the Obligation to Install Flowmeter for Beers and Non-Alcoholic Beverages on Local Production Enterprises KH Valid

74 12959 GDT August 6, 2021 Instruction on Recognition of Income and Expense for Rubber Plantation Enterprises KH Valid

75 12524 GDT July 29, 2021 Instruction on Implementation of Tax Certificate Management System KH Valid

76 7179 GDT April 18, 2021 Notification on Procedures for E-documents Submission System KH Abrogated

77 4091 GDT March 2, 2021 Instruction on Promulgated Annual Income Tax Return KH Valid

78 3140 GDT February 18, 2021 Instruction on Annual Income Tax Return Online KH Valid

79 21109 GDT September 3, 2020 Instruction on the Procedure for Temporary Suspension of Business Activities KH Valid

80 17083 GDT July 17, 2020 Instruction on the Application and Certification of Tax Incentives for Small and Medium Taxpayers in Priority Sectors KH Valid

Instruction on VAT Implementation on Fixed Asset
Document Number: 12093 GDT
Issue Date: June 7, 2022
Status: Valid
KH
Instructions on Supporting Documents for the Interest Rate among related Parties
Document Number: 10979 GDT
Issue Date: May 25, 2022
Status: Abrogated
KH
Instructions on the Use of Official Exchange Rate for the Self-Assessment Regime
Document Number: 10362 GDT
Issue Date: May 17, 2022
Status: Abrogated
KH
Instruction on the Implementation of VAT filing (replacement tax method) in the online business tax return (E-Filing)
Document Number: 6900 GDT
Issue Date: April 8, 2022
Status: Valid
KH
Instructions on the Procedure To Apply for Registration tax on the Transfer of Vehicle Ownership
Document Number: 5093 GDT
Issue Date: March 18, 2022
Status: Valid
KH
Instruction on Enhancing the Efficiency, Transparency and Sustainable Use of Tax Receipts
Document Number: 3921 GDT
Issue Date: February 28, 2022
Status: Valid
KH
Instruction on the Implementation of Tax Obligations to Project Activities under the Frameworks of Grants Agreements, Concessional Loans Agreements, or Memorandums of Understanding
Document Number: 1972 GDT
Issue Date: January 31, 2022
Status: Valid
KH
Instruction on the Rules and Procedures for Adjusting the VAT Amount after Time of Supply or Issue the Invoice
Document Number: 1280 GDT
Issue Date: January 24, 2022
Status: Valid
KH
Instruction on the Implementation of Value Added Tax on E-Commerce Transactions
Document Number: 20522 GDT
Issue Date: December 8, 2021
Status: Abrogated
KH
Instruction on Implementing the Value Added Tax on E-Commerce Transactions (English Version)
Document Number: 20522 GDT
Issue Date: December 8, 2021
Status: Abrogated
KH
Instruction on the Implementation of the Obligations for Credit Guarantee​ Enterprises
Document Number: 19362 GDT
Issue Date: November 23, 2021
Status: Valid
KH
Brief on Self- Assessment for Non-Reporting Cambodian Financial Institution
Document Number: 18094 GDT
Issue Date: November 2, 2021
Status: Valid
KH
Instruction on the Obligation to Install Flowmeter for Beers and Non-Alcoholic Beverages on Local Production Enterprises
Document Number: 15024 GDT
Issue Date: September 8, 2021
Status: Valid
KH
Instruction on Recognition of Income and Expense for Rubber Plantation Enterprises
Document Number: 12959 GDT
Issue Date: August 6, 2021
Status: Valid
KH
Instruction on Implementation of Tax Certificate Management System
Document Number: 12524 GDT
Issue Date: July 29, 2021
Status: Valid
KH
Notification on Procedures for E-documents Submission System
Document Number: 7179 GDT
Issue Date: April 18, 2021
Status: Abrogated
KH
Instruction on Promulgated Annual Income Tax Return
Document Number: 4091 GDT
Issue Date: March 2, 2021
Status: Valid
KH
Instruction on Annual Income Tax Return Online
Document Number: 3140 GDT
Issue Date: February 18, 2021
Status: Valid
KH
Instruction on the Procedure for Temporary Suspension of Business Activities
Document Number: 21109 GDT
Issue Date: September 3, 2020
Status: Valid
KH
Instruction on the Application and Certification of Tax Incentives for Small and Medium Taxpayers in Priority Sectors
Document Number: 17083 GDT
Issue Date: July 17, 2020
Status: Valid
KH