Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
1 NS/RKM/1223/022 December 7, 2023 Law on Financial Management for 2024 KH Valid

2 NS/RKM/0523/004 May 16, 2023 Law on Taxation KH Valid

3 NS/RKM/0323/001 March 10, 2023 Law on Public Financial System KH Valid

4 NS/RKM/1222/014 December 10, 2022 Law on Budget Management for 2021 KH Valid

5 NS/RKM/1222/012 December 10, 2022 Law on Financial Management for 2023 KH Valid

6 NS/RKM/0822/008 August 18, 2022 Law on: 1. Agreement between the Government of the Kingdom of Cambodia and the Government of the Macao Special Administrative Region of the People's Republic of China for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion and Avoidance 2. Agreement between the Government of the Kingdom of Cambodia and the Government of the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion and Avoidance with Respect to Taxes on Income KH Valid

7 NS/RKM/1221/019 December 15, 2021 Law on Financial Management for 2022 KH Valid

8 NS/RKM/1220/038 December 25, 2020 Law on Financial Management for 2021 KH Valid

(but only chapter 3 was abrogated)
9 NS/RKM/1219/025 December 20, 2019 Law on Financial Management for 2020 KH Valid

(but only chapter 3 was abrogated)
10 NS/RKM/1218/017 December 12, 2018 Law on Financial Management for 2019 KH Valid

(but only chapter 3 was abrogated)
11 NS/RKM/1218/019 December 12, 2018 Law on Agreement For the Avoidance of Double Taxation and The Prevention Of Fiscal Evasion With Respect to tax on Income KH Valid

12 NS/RKM/1217/019 December 9, 2017 Law on Financial Management for 2018 KH Valid

(but only chapter 3 was abrogated)
13 NS/RKM/1216/019 December 15, 2016 Law on Financial Management for 2017 KH Valid

(but only chapter 3 was abrogated)
14 NS/RKM/4016/006 April 11, 2016 Law on Accounting and Auditing KH Valid

15 NS/RKM/1215/016 December 17, 2015 Law on Financial Management for 2016 KH Valid

(but only chapter 3 was abrogated)
16 NS/RKM/1214/026 December 18, 2014 Law on Financial Management for 2015 KH Valid

(but only chapter 3 was abrogated)
17 NS/RKM/1212/010 December 27, 2012 Law on Financial Management for 2013 KH Valid

(but only chapter 3 was abrogated)
18 NS/RKM/1209/026 December 16, 2009 Laws on Financial Management for 2010 KH Valid

(but only chapter 5 was abrogated)
19 NS/RKM/0609/009 June 20, 2009 Law on Revision of Law on Financial Management 2009 KH Valid

(but only chapter 3 was abrogated)
20 NS/RKM/1206/035 December 29, 2006 Law on Financial Management for 2007 KH Valid

(but only chapter 1, part 2 was abrogated)
Law on Financial Management for 2024
Document Number: NS/RKM/1223/022
Issue Date: December 7, 2023
Status: Valid
KH
Law on Taxation
Document Number: NS/RKM/0523/004
Issue Date: May 16, 2023
Status: Valid
KH
Law on Public Financial System
Document Number: NS/RKM/0323/001
Issue Date: March 10, 2023
Status: Valid
KH
Law on Budget Management for 2021
Document Number: NS/RKM/1222/014
Issue Date: December 10, 2022
Status: Valid
KH
Law on Financial Management for 2023
Document Number: NS/RKM/1222/012
Issue Date: December 10, 2022
Status: Valid
KH
Law on: 1. Agreement between the Government of the Kingdom of Cambodia and the Government of the Macao Special Administrative Region of the People's Republic of China for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion and Avoidance 2. Agreement between the Government of the Kingdom of Cambodia and the Government of the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion and Avoidance with Respect to Taxes on Income
Document Number: NS/RKM/0822/008
Issue Date: August 18, 2022
Status: Valid
KH
Law on Financial Management for 2022
Document Number: NS/RKM/1221/019
Issue Date: December 15, 2021
Status: Valid
KH
Law on Financial Management for 2021
Document Number: NS/RKM/1220/038
Issue Date: December 25, 2020
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Financial Management for 2020
Document Number: NS/RKM/1219/025
Issue Date: December 20, 2019
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Financial Management for 2019
Document Number: NS/RKM/1218/017
Issue Date: December 12, 2018
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Agreement For the Avoidance of Double Taxation and The Prevention Of Fiscal Evasion With Respect to tax on Income
Document Number: NS/RKM/1218/019
Issue Date: December 12, 2018
Status: Valid
KH
Law on Financial Management for 2018
Document Number: NS/RKM/1217/019
Issue Date: December 9, 2017
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Financial Management for 2017
Document Number: NS/RKM/1216/019
Issue Date: December 15, 2016
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Accounting and Auditing
Document Number: NS/RKM/4016/006
Issue Date: April 11, 2016
Status: Valid
KH
Law on Financial Management for 2016
Document Number: NS/RKM/1215/016
Issue Date: December 17, 2015
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Financial Management for 2015
Document Number: NS/RKM/1214/026
Issue Date: December 18, 2014
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Financial Management for 2013
Document Number: NS/RKM/1212/010
Issue Date: December 27, 2012
Status: Valid (but only chapter 3 was abrogated)
KH
Laws on Financial Management for 2010
Document Number: NS/RKM/1209/026
Issue Date: December 16, 2009
Status: Valid (but only chapter 5 was abrogated)
KH
Law on Revision of Law on Financial Management 2009
Document Number: NS/RKM/0609/009
Issue Date: June 20, 2009
Status: Valid (but only chapter 3 was abrogated)
KH
Law on Financial Management for 2007
Document Number: NS/RKM/1206/035
Issue Date: December 29, 2006
Status: Valid (but only chapter 1, part 2 was abrogated)
KH