Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
81 ១៥៣០១ អពដ June 22, 2020 Instruction on VAT Implementation on Fixed Asset KH Valid

82 ១០៩១៨ អពដ April 24, 2020 Instruction on the calculation of capital gains and taxes KH Valid

83 ៩៦៤៨ អពដ 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

84 ០០៦ សហវ អពដ March 23, 2020 Instruction on Implementation of the New Rate of Tax on Salary KH Abrogated

85 ៧៧០៥ អពដ 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

86 ៧០១៥ អពដ March 13, 2020 Instruction on Implementation on Withholding Tax on Fringe Benefit of Staff Loan KH Valid

87 ០០៣ សហវ February 27, 2020 Instruction on the Launching of E-Filling System and the New Monthly Tax Return Forms for Taxpayers KH Valid

88 ០០២ សហវ 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

89 ៣០៣៣ អពដ February 6, 2020 Instruction on Separate Business Activities Registration for Associations and Non-Governmental Organizations KH Valid

90 ២៧៨៩២ អពដ December 13, 2019 Instruction on the Use of Document Tracking for all Management and Tax Officials KH Valid

91 ២៧៨៩១ អពដ December 13, 2019 Instruction on the Official Launch of the Checking & Document Tracking Application KH Valid

92 ២៧៦១៧ អពដ December 12, 2019 Instruction on Exchange Rate Usage For Self-Assessment Taxpayers KH Abrogated

93 ០២០ សហវ September 12, 2019 Instruction on the Implementation on Double Taxation Agreement System on Tax on Income Online KH Valid

94 ១៨៣៨២ អពដ August 27, 2019 Instruction on the Permission to pay Tax Arrears by Phase KH Valid

95 ១៥១០៦ អពដ July 29, 2019 Instruction on Implementation of Prakas No. 270 MEF.PrK dated 13 March 2019 on Tax Audit KH Valid

96 ១៤០០៥ អពដ July 16, 2019 Instruction on Implementation of Withholding Tax on Insurance Enterprises KH Valid

97 ៤៩០៩ អពដ June 18, 2019 Instruction on the Document Confirming the interest rate among related Parties KH Abrogated

98 ៩៨៩៨ អពដ June 10, 2019 Instruction on Evidence Documents for Services outside Cambodia within Zero Percentage of VAT KH Valid

99 ៩៥៤៩ អពដ June 4, 2019 Instruction on Continuing Tax Incentives for Enterprises Doing Business in the Arts KH Valid

100 ៩២៥៤ អពដ​ May 30, 2019 Instruction on Collection of Tax on Means of Transportation KH Valid

Instruction on VAT Implementation on Fixed Asset
Document Number: ១៥៣០១ អពដ
Issue Date: June 22, 2020
Status: Valid
KH
Instruction on the calculation of capital gains and taxes
Document Number: ១០៩១៨ អពដ
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: ៩៦៤៨ អពដ
Issue Date: April 9, 2020
Status: Valid
KH
Instruction on Implementation of the New Rate of Tax on Salary
Document Number: ០០៦ សហវ អពដ
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: ៧៧០៥ អពដ
Issue Date: March 19, 2020
Status: Valid
KH
Instruction on Implementation on Withholding Tax on Fringe Benefit of Staff Loan
Document Number: ៧០១៥ អពដ
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: ០០៣ សហវ
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: ០០២ សហវ
Issue Date: February 25, 2020
Status: Valid
KH
Instruction on Separate Business Activities Registration for Associations and Non-Governmental Organizations
Document Number: ៣០៣៣ អពដ
Issue Date: February 6, 2020
Status: Valid
KH
Instruction on the Use of Document Tracking for all Management and Tax Officials
Document Number: ២៧៨៩២ អពដ
Issue Date: December 13, 2019
Status: Valid
KH
Instruction on the Official Launch of the Checking & Document Tracking Application
Document Number: ២៧៨៩១ អពដ
Issue Date: December 13, 2019
Status: Valid
KH
Instruction on Exchange Rate Usage For Self-Assessment Taxpayers
Document Number: ២៧៦១៧ អពដ
Issue Date: December 12, 2019
Status: Abrogated
KH
Instruction on the Implementation on Double Taxation Agreement System on Tax on Income Online
Document Number: ០២០ សហវ
Issue Date: September 12, 2019
Status: Valid
KH
Instruction on the Permission to pay Tax Arrears by Phase
Document Number: ១៨៣៨២ អពដ
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: ១៥១០៦ អពដ
Issue Date: July 29, 2019
Status: Valid
KH
Instruction on Implementation of Withholding Tax on Insurance Enterprises
Document Number: ១៤០០៥ អពដ
Issue Date: July 16, 2019
Status: Valid
KH
Instruction on the Document Confirming the interest rate among related Parties
Document Number: ៤៩០៩ អពដ
Issue Date: June 18, 2019
Status: Abrogated
KH
Instruction on Evidence Documents for Services outside Cambodia within Zero Percentage of VAT
Document Number: ៩៨៩៨ អពដ
Issue Date: June 10, 2019
Status: Valid
KH
Instruction on Continuing Tax Incentives for Enterprises Doing Business in the Arts
Document Number: ៩៥៤៩ អពដ
Issue Date: June 4, 2019
Status: Valid
KH
Instruction on Collection of Tax on Means of Transportation
Document Number: ៩២៥៤ អពដ​
Issue Date: May 30, 2019
Status: Valid
KH