Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
61 ១០៩៧៩ អពដ May 25, 2022 Instructions on Supporting Documents for the Interest Rate among related Parties KH Abrogated

62 ១០៣៦២ អពដ May 17, 2022 Instructions on the Use of Official Exchange Rate for the Self-Assessment Regime KH Abrogated

63 ៦៩០០ អពដ April 8, 2022 Instruction on the Implementation of VAT filing (replacement tax method) in the online business tax return (E-Filing) KH Valid

64 ៥០៩៣ អពដ March 18, 2022 Instructions on the Procedure To Apply for Registration tax on the Transfer of Vehicle Ownership KH Valid

65 ៣៩២១ អពដ February 28, 2022 Instruction on Enhancing the Efficiency, Transparency and Sustainable Use of Tax Receipts KH Valid

66 ១៩៧២ អពដ 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

67 ១២៨០ អពដ January 24, 2022 Instruction on the Rules and Procedures for Adjusting the VAT Amount after Time of Supply or Issue the Invoice KH Valid

68 ២០៥២២ អពដ December 8, 2021 Instruction on the Implementation of Value Added Tax on E-Commerce Transactions KH Abrogated

69 ២០៥២២ អពដ December 8, 2021 Instruction on Implementing the Value Added Tax on E-Commerce Transactions (English Version) KH Abrogated

70 ១៩៣៦២ អពដ November 23, 2021 Instruction on the Implementation of the Obligations for Credit Guarantee​ Enterprises KH Valid

71 ១៨០៩៤​ អពដ November 2, 2021 Brief on Self- Assessment for Non-Reporting Cambodian Financial Institution KH Valid

72 ១៥០២៤ អពដ September 8, 2021 Instruction on the Obligation to Install Flowmeter for Beers and Non-Alcoholic Beverages on Local Production Enterprises KH Valid

73 ១២៩៥៩ អពដ August 6, 2021 Instruction on Recognition of Income and Expense for Rubber Plantation Enterprises KH Valid

74 ១២៥២៤ អពដ July 29, 2021 Instruction on Implementation of Tax Certificate Management System KH Valid

75 ៧១៧៩ អពដ April 18, 2021 Notification on Procedures for E-documents Submission System KH Abrogated

76 ៤០៩១ អពដ March 2, 2021 Instruction on Promulgated Annual Income Tax Return KH Valid

77 ៣១៤០ អពដ February 18, 2021 Instruction on Annual Income Tax Return Online KH Valid

78 ២១១០៩ អពដ September 3, 2020 Instruction on the Procedure for Temporary Suspension of Business Activities KH Valid

79 ១៧០៨៣ អពដ July 17, 2020 Instruction on the Application and Certification of Tax Incentives for Small and Medium Taxpayers in Priority Sectors KH Valid

80 ៦២១៥ អពដ June 30, 2020 Instruction on the Benefits under the Double Taxation Agreement (DTA) for Taxpayers Requesting Continued Benefits under the DTA KH Valid

Instructions on Supporting Documents for the Interest Rate among related Parties
Document Number: ១០៩៧៩ អពដ
Issue Date: May 25, 2022
Status: Abrogated
KH
Instructions on the Use of Official Exchange Rate for the Self-Assessment Regime
Document Number: ១០៣៦២ អពដ
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: ៦៩០០ អពដ
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: ៥០៩៣ អពដ
Issue Date: March 18, 2022
Status: Valid
KH
Instruction on Enhancing the Efficiency, Transparency and Sustainable Use of Tax Receipts
Document Number: ៣៩២១ អពដ
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: ១៩៧២ អពដ
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: ១២៨០ អពដ
Issue Date: January 24, 2022
Status: Valid
KH
Instruction on the Implementation of Value Added Tax on E-Commerce Transactions
Document Number: ២០៥២២ អពដ
Issue Date: December 8, 2021
Status: Abrogated
KH
Instruction on Implementing the Value Added Tax on E-Commerce Transactions (English Version)
Document Number: ២០៥២២ អពដ
Issue Date: December 8, 2021
Status: Abrogated
KH
Instruction on the Implementation of the Obligations for Credit Guarantee​ Enterprises
Document Number: ១៩៣៦២ អពដ
Issue Date: November 23, 2021
Status: Valid
KH
Brief on Self- Assessment for Non-Reporting Cambodian Financial Institution
Document Number: ១៨០៩៤​ អពដ
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: ១៥០២៤ អពដ
Issue Date: September 8, 2021
Status: Valid
KH
Instruction on Recognition of Income and Expense for Rubber Plantation Enterprises
Document Number: ១២៩៥៩ អពដ
Issue Date: August 6, 2021
Status: Valid
KH
Instruction on Implementation of Tax Certificate Management System
Document Number: ១២៥២៤ អពដ
Issue Date: July 29, 2021
Status: Valid
KH
Notification on Procedures for E-documents Submission System
Document Number: ៧១៧៩ អពដ
Issue Date: April 18, 2021
Status: Abrogated
KH
Instruction on Promulgated Annual Income Tax Return
Document Number: ៤០៩១ អពដ
Issue Date: March 2, 2021
Status: Valid
KH
Instruction on Annual Income Tax Return Online
Document Number: ៣១៤០ អពដ
Issue Date: February 18, 2021
Status: Valid
KH
Instruction on the Procedure for Temporary Suspension of Business Activities
Document Number: ២១១០៩ អពដ
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: ១៧០៨៣ អពដ
Issue Date: July 17, 2020
Status: Valid
KH
Instruction on the Benefits under the Double Taxation Agreement (DTA) for Taxpayers Requesting Continued Benefits under the DTA
Document Number: ៦២១៥ អពដ
Issue Date: June 30, 2020
Status: Valid
KH