Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
61 ៣១៩ សហវ.ប្រក March 24, 2020 Prakas on Tax measures to reduce the impact of the challenge on the textile industry KH Valid

62 ២០៩ សហវ.ប្រក March 2, 2020 Prakas on the additional tax incentives for educational Institutions KH Valid

63 ២០៤ សហវ.ប្រក February 28, 2020 Prakas on Tax Obligations of Businesses as Travel Agents and Tour Operators KH Valid

64 ១៨៣ សហវ.ប្រក February 25, 2020 Prakas on Guideline to Apply Income Tax Incentives to IPOs KH Valid

65 ១៦៨ សហវ.ប្រក February 21, 2020 Prakas on VAT Exemption as State Burden on Basic Food Items for People's Daily Life KH Abrogated

66 ១៥៩ សហវ.ប្រក February 17, 2020 Prakas Guidance on Sub-decree on Tax Incentives for Small and Medium Enterprises in Priority Sector KH Valid

67 ១១៧ សហវ.ប្រក February 7, 2020 Prakas on the Implementation of Double Taxation Agreement and Tax Evasion Prevention on Tax on Income KH Valid

68 ០៩៨ សហវ.ប្រក January 29, 2020 Prakas on Tax On Income KH Abrogated

69 ០៨៩ សហវ.ប្រក January 20, 2020 Prakas on the Management of Real Estate Development Business KH Valid

70 ០១២ សហវ.ប្រក January 14, 2020 Prakas on adjusting Base of Specific Tax on domestic Goods KH Valid

71 ១៤៥៩​​ សហវ.ប្រក December 31, 2019 Prakas on the Implementation of the Agreement between the Royal Government of Cambodia and the Government of the United States of America to Improve International Tax Compliance and Apply the Law on Tax Compliance to US Overseas Accounts KH Valid

72 N/A October 1, 2019 CAMBODIA’S COMPETENT AUTHORITY AND AUTHORIZED REPRESENTATIVES UNDER DOUBLE TAXATION AGREEMENT KH Valid

73 ៧៧៥ សហវ.ប្រក August 29, 2019 Prakas on the Establishment and Operation of the Partnership Working Group of the General Department of Taxation - China Chamber of Commerce KH Valid

74 ៧២៣ សហវ.ប្រក August 14, 2019 Prakas on the Procedures for the Use of Invoices KH Valid

75 ៥៤៥ សហវ.ប្រក June 6, 2019 Prakas on the Implementation of the Cambodian Public Accounting Standards, Cash Basis KH Valid

76 ៥៣៧ សហវ.ប្រក May 31, 2019 Prakas on the Adjustment of the Composition of the Working Group of the General Department of Taxation and the private Sector KH Abrogated

77 ៣៧២ សហវ.ប្រក April 5, 2019 Prakas on the editing of the introduction of withholding tax on dividend distribution KH Valid

78 ៣៥៦ សហវ.ប្រក March 26, 2019 Prakas on the Provision of Public Services by the Ministry of Land Management and Urban Planning KH Valid

79 ៣៤៣ សហវ.ប្រក March 22, 2019 Prakas On the determination of the tax base on the Registration tax for the transfer of ownership of property KH Valid

80 ៣២៣ សហវ.ប្រក March 20, 2019 Prakas on the issuance of reinsurance business licenses KH Valid

Prakas on Tax measures to reduce the impact of the challenge on the textile industry
Document Number: ៣១៩ សហវ.ប្រក
Issue Date: March 24, 2020
Status: Valid
KH
Prakas on the additional tax incentives for educational Institutions
Document Number: ២០៩ សហវ.ប្រក
Issue Date: March 2, 2020
Status: Valid
KH
Prakas on Tax Obligations of Businesses as Travel Agents and Tour Operators
Document Number: ២០៤ សហវ.ប្រក
Issue Date: February 28, 2020
Status: Valid
KH
Prakas on Guideline to Apply Income Tax Incentives to IPOs
Document Number: ១៨៣ សហវ.ប្រក
Issue Date: February 25, 2020
Status: Valid
KH
Prakas on VAT Exemption as State Burden on Basic Food Items for People's Daily Life
Document Number: ១៦៨ សហវ.ប្រក
Issue Date: February 21, 2020
Status: Abrogated
KH
Prakas Guidance on Sub-decree on Tax Incentives for Small and Medium Enterprises in Priority Sector
Document Number: ១៥៩ សហវ.ប្រក
Issue Date: February 17, 2020
Status: Valid
KH
Prakas on the Implementation of Double Taxation Agreement and Tax Evasion Prevention on Tax on Income
Document Number: ១១៧ សហវ.ប្រក
Issue Date: February 7, 2020
Status: Valid
KH
Prakas on Tax On Income
Document Number: ០៩៨ សហវ.ប្រក
Issue Date: January 29, 2020
Status: Abrogated
KH
Prakas on the Management of Real Estate Development Business
Document Number: ០៨៩ សហវ.ប្រក
Issue Date: January 20, 2020
Status: Valid
KH
Prakas on adjusting Base of Specific Tax on domestic Goods
Document Number: ០១២ សហវ.ប្រក
Issue Date: January 14, 2020
Status: Valid
KH
Prakas on the Implementation of the Agreement between the Royal Government of Cambodia and the Government of the United States of America to Improve International Tax Compliance and Apply the Law on Tax Compliance to US Overseas Accounts
Document Number: ១៤៥៩​​ សហវ.ប្រក
Issue Date: December 31, 2019
Status: Valid
KH
CAMBODIA’S COMPETENT AUTHORITY AND AUTHORIZED REPRESENTATIVES UNDER DOUBLE TAXATION AGREEMENT
Document Number: N/A
Issue Date: October 1, 2019
Status: Valid
KH
Prakas on the Establishment and Operation of the Partnership Working Group of the General Department of Taxation - China Chamber of Commerce
Document Number: ៧៧៥ សហវ.ប្រក
Issue Date: August 29, 2019
Status: Valid
KH
Prakas on the Procedures for the Use of Invoices
Document Number: ៧២៣ សហវ.ប្រក
Issue Date: August 14, 2019
Status: Valid
KH
Prakas on the Implementation of the Cambodian Public Accounting Standards, Cash Basis
Document Number: ៥៤៥ សហវ.ប្រក
Issue Date: June 6, 2019
Status: Valid
KH
Prakas on the Adjustment of the Composition of the Working Group of the General Department of Taxation and the private Sector
Document Number: ៥៣៧ សហវ.ប្រក
Issue Date: May 31, 2019
Status: Abrogated
KH
Prakas on the editing of the introduction of withholding tax on dividend distribution
Document Number: ៣៧២ សហវ.ប្រក
Issue Date: April 5, 2019
Status: Valid
KH
Prakas on the Provision of Public Services by the Ministry of Land Management and Urban Planning
Document Number: ៣៥៦ សហវ.ប្រក
Issue Date: March 26, 2019
Status: Valid
KH
Prakas On the determination of the tax base on the Registration tax for the transfer of ownership of property
Document Number: ៣៤៣ សហវ.ប្រក
Issue Date: March 22, 2019
Status: Valid
KH
Prakas on the issuance of reinsurance business licenses
Document Number: ៣២៣ សហវ.ប្រក
Issue Date: March 20, 2019
Status: Valid
KH