Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
81 6215 GDT June 30, 2020 Instruction on the Benefits under the Double Taxation Agreement (DTA) for Taxpayers Requesting Continued Benefits under the DTA KH Valid

82 15301 GDT June 22, 2020 Instruction on VAT Implementation on Fixed Asset KH Valid

83 10918 GDT April 24, 2020 Instruction on the calculation of capital gains and taxes KH Valid

84 9648 GDT April 9, 2020 Instruction on Guidelines for Implementing the Royal Government's Decision on Additional Tax Facilitation Measures to Support Aviation and Tourism Sector Affected by the Covid-19 Outbreak KH Valid

85 006 MEF.GDT March 23, 2020 Instruction on Implementation of the New Rate of Tax on Salary KH Abrogated

86 7705 GDT March 19, 2020 Instruction on the Procedure for Scanning and Submitting Income Tax Return for 2019 and Tax Return for February to June Online KH Valid

87 7015 GDT March 13, 2020 Instruction on Implementation on Withholding Tax on Fringe Benefit of Staff Loan KH Valid

88 003 MEF February 27, 2020 Instruction on the Launching of E-Filling System and the New Monthly Tax Return Forms for Taxpayers KH Valid

89 002 MEF February 25, 2020 Instruction on the Instruction for Implementing the Royal Government's Decision on Tax Facilitation Measures to Reduce Impacts on Hotels, Guest Houses and Real Estate KH Valid

90 3033 GDT February 6, 2020 Instruction on Separate Business Activities Registration for Associations and Non-Governmental Organizations KH Valid

91 27892 GDT December 13, 2019 Instruction on the Use of Document Tracking for all Management and Tax Officials KH Valid

92 27891 GDT December 13, 2019 Instruction on the Official Launch of the Checking & Document Tracking Application KH Valid

93 27617 GDT December 12, 2019 Instruction on Exchange Rate Usage For Self-Assessment Taxpayers KH Abrogated

94 020 MEF September 12, 2019 Instruction on the Implementation on Double Taxation Agreement System on Tax on Income Online KH Valid

95 18342 GDT August 27, 2019 Instruction on the Permission to pay Tax Arrears by Phase KH Valid

96 15106 GDT July 29, 2019 Instruction on Implementation of Prakas No. 270 MEF.PrK dated 13 March 2019 on Tax Audit KH Valid

97 14005 GDT July 16, 2019 Instruction on Implementation of Withholding Tax on Insurance Enterprises KH Valid

98 4909 GDT June 18, 2019 Instruction on the Document Confirming the interest rate among related Parties KH Abrogated

99 9898 GDT June 10, 2019 Instruction on Evidence Documents for Services outside Cambodia within Zero Percentage of VAT KH Valid

100 9549 GDT June 4, 2019 Instruction on Continuing Tax Incentives for Enterprises Doing Business in the Arts KH Valid

Instruction on the Benefits under the Double Taxation Agreement (DTA) for Taxpayers Requesting Continued Benefits under the DTA
Document Number: 6215 GDT
Issue Date: June 30, 2020
Status: Valid
KH
Instruction on VAT Implementation on Fixed Asset
Document Number: 15301 GDT
Issue Date: June 22, 2020
Status: Valid
KH
Instruction on the calculation of capital gains and taxes
Document Number: 10918 GDT
Issue Date: April 24, 2020
Status: Valid
KH
Instruction on Guidelines for Implementing the Royal Government's Decision on Additional Tax Facilitation Measures to Support Aviation and Tourism Sector Affected by the Covid-19 Outbreak
Document Number: 9648 GDT
Issue Date: April 9, 2020
Status: Valid
KH
Instruction on Implementation of the New Rate of Tax on Salary
Document Number: 006 MEF.GDT
Issue Date: March 23, 2020
Status: Abrogated
KH
Instruction on the Procedure for Scanning and Submitting Income Tax Return for 2019 and Tax Return for February to June Online
Document Number: 7705 GDT
Issue Date: March 19, 2020
Status: Valid
KH
Instruction on Implementation on Withholding Tax on Fringe Benefit of Staff Loan
Document Number: 7015 GDT
Issue Date: March 13, 2020
Status: Valid
KH
Instruction on the Launching of E-Filling System and the New Monthly Tax Return Forms for Taxpayers
Document Number: 003 MEF
Issue Date: February 27, 2020
Status: Valid
KH
Instruction on the Instruction for Implementing the Royal Government's Decision on Tax Facilitation Measures to Reduce Impacts on Hotels, Guest Houses and Real Estate
Document Number: 002 MEF
Issue Date: February 25, 2020
Status: Valid
KH
Instruction on Separate Business Activities Registration for Associations and Non-Governmental Organizations
Document Number: 3033 GDT
Issue Date: February 6, 2020
Status: Valid
KH
Instruction on the Use of Document Tracking for all Management and Tax Officials
Document Number: 27892 GDT
Issue Date: December 13, 2019
Status: Valid
KH
Instruction on the Official Launch of the Checking & Document Tracking Application
Document Number: 27891 GDT
Issue Date: December 13, 2019
Status: Valid
KH
Instruction on Exchange Rate Usage For Self-Assessment Taxpayers
Document Number: 27617 GDT
Issue Date: December 12, 2019
Status: Abrogated
KH
Instruction on the Implementation on Double Taxation Agreement System on Tax on Income Online
Document Number: 020 MEF
Issue Date: September 12, 2019
Status: Valid
KH
Instruction on the Permission to pay Tax Arrears by Phase
Document Number: 18342 GDT
Issue Date: August 27, 2019
Status: Valid
KH
Instruction on Implementation of Prakas No. 270 MEF.PrK dated 13 March 2019 on Tax Audit
Document Number: 15106 GDT
Issue Date: July 29, 2019
Status: Valid
KH
Instruction on Implementation of Withholding Tax on Insurance Enterprises
Document Number: 14005 GDT
Issue Date: July 16, 2019
Status: Valid
KH
Instruction on the Document Confirming the interest rate among related Parties
Document Number: 4909 GDT
Issue Date: June 18, 2019
Status: Abrogated
KH
Instruction on Evidence Documents for Services outside Cambodia within Zero Percentage of VAT
Document Number: 9898 GDT
Issue Date: June 10, 2019
Status: Valid
KH
Instruction on Continuing Tax Incentives for Enterprises Doing Business in the Arts
Document Number: 9549 GDT
Issue Date: June 4, 2019
Status: Valid
KH