Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
101 ៣៦១ សហវ.ប្រក April 3, 2018 Prakas on VAT Exemption as State Burden on Basic Food Items for People's Daily Life KH Abrogated

102 ៣៣៥ សហវ.ប្រក March 27, 2018 Prakas on the Implementation of Cambodian Financial Reporting Standards for Non-profit organization KH Valid

103 ១១៦ សហវ.ប្រក February 2, 2018 Prakas on the Double Tax Agreement and the Prevention of Tax Evasion related to Tax On Income KH Valid

104 ០២៥ សហវ.ប្រក January 24, 2018 Prakas on the Adjustment of the Classification of Taxpayers under Self-Assessment Regime KH Abrogated

105 ១១២៩ សហវ.ប្រក October 27, 2017 Prakas on the introduction of the withholding tax on interest on foreign loans of microfinance institutions KH Valid

106 ១១៣០ សហវ.ប្រក October 27, 2017 Prakas on the Suspension of Income Tax Relief Payment of Garment Industry Enterprises KH Expired

107 ៩៨៦ សហវ.ប្រក October 10, 2017 Prakas on Rules and Procedures for Distributing Income and Expenses Among Related Persons (Transfer Pricing) KH Abrogated

108 ៩៧៦ សហវ.ប្រក October 9, 2017 Prakas on the Determination of the Tax Base for Public Lighting Tax KH Abrogated

109 ៦៣៨ សហវ.ប្រក July 4, 2017 Prakas on the Criteria for Incorrect Accounting and Procedures for Minimum Tax Payment KH Valid

110 ៥៧៧ សហវ.ប្រក June 7, 2017 Prakas on Procedures for Applying Tax On Income for Foreign Company Branches KH Valid

111 ៥៥៩ សហវ.ប្រក May 25, 2017 Prakas on the implementation of VAT for non taxable supplies KH Valid

112 ៥១៨ សហវ.ប្រក May 5, 2017 Prakas on the Implementation of Withholding Tax on Dividend Distributions KH Abrogated

113 ៥០៧ សហវ.ប្រក April 26, 2017 Prakas on Registration Tax Collection KH Abrogated

114 ៥០២ សហវ.ប្រក April 25, 2017 Prakas on the Introduction of Sub-Decree on Tax Incentives for Voluntary Registration of Small and Medium Enterprises KH Valid

115 ១៥៣៦ សហវ.ប្រ December 23, 2016 Prakas on classification of the tax compliance KH Valid

116 ១៥៣៥ សហវ.ប្រក December 23, 2016 Prakas on the Implementation of Provision for Doubtful Debts of Domestic Banks KH Valid

117 ១៥៣៩ សហវ.ប្រក December 23, 2016 Prakas on the Change of Date for Filing Monthly Tax Returns KH Valid

118 ១១២៧ សហវ.ប្រក October 11, 2016 Prakas on the Tax Obligations of Multi-Project Enterprises KH Valid

119 ៩០៤ សហវ.ប្រក August 8, 2016 Prakas on the Tax Incentives for the Educational Institutions KH Abrogated

120 ៧១០សហវ.ប្រក June 16, 2016 Prakas on the Collection of Tax on Means of Transportation for 2016 KH Abrogated

Prakas on VAT Exemption as State Burden on Basic Food Items for People's Daily Life
Document Number: ៣៦១ សហវ.ប្រក
Issue Date: April 3, 2018
Status: Abrogated
KH
Prakas on the Implementation of Cambodian Financial Reporting Standards for Non-profit organization
Document Number: ៣៣៥ សហវ.ប្រក
Issue Date: March 27, 2018
Status: Valid
KH
Prakas on the Double Tax Agreement and the Prevention of Tax Evasion related to Tax On Income
Document Number: ១១៦ សហវ.ប្រក
Issue Date: February 2, 2018
Status: Valid
KH
Prakas on the Adjustment of the Classification of Taxpayers under Self-Assessment Regime
Document Number: ០២៥ សហវ.ប្រក
Issue Date: January 24, 2018
Status: Abrogated
KH
Prakas on the introduction of the withholding tax on interest on foreign loans of microfinance institutions
Document Number: ១១២៩ សហវ.ប្រក
Issue Date: October 27, 2017
Status: Valid
KH
Prakas on the Suspension of Income Tax Relief Payment of Garment Industry Enterprises
Document Number: ១១៣០ សហវ.ប្រក
Issue Date: October 27, 2017
Status: Expired
KH
Prakas on Rules and Procedures for Distributing Income and Expenses Among Related Persons (Transfer Pricing)
Document Number: ៩៨៦ សហវ.ប្រក
Issue Date: October 10, 2017
Status: Abrogated
KH
Prakas on the Determination of the Tax Base for Public Lighting Tax
Document Number: ៩៧៦ សហវ.ប្រក
Issue Date: October 9, 2017
Status: Abrogated
KH
Prakas on the Criteria for Incorrect Accounting and Procedures for Minimum Tax Payment
Document Number: ៦៣៨ សហវ.ប្រក
Issue Date: July 4, 2017
Status: Valid
KH
Prakas on Procedures for Applying Tax On Income for Foreign Company Branches
Document Number: ៥៧៧ សហវ.ប្រក
Issue Date: June 7, 2017
Status: Valid
KH
Prakas on the implementation of VAT for non taxable supplies
Document Number: ៥៥៩ សហវ.ប្រក
Issue Date: May 25, 2017
Status: Valid
KH
Prakas on the Implementation of Withholding Tax on Dividend Distributions
Document Number: ៥១៨ សហវ.ប្រក
Issue Date: May 5, 2017
Status: Abrogated
KH
Prakas on Registration Tax Collection
Document Number: ៥០៧ សហវ.ប្រក
Issue Date: April 26, 2017
Status: Abrogated
KH
Prakas on the Introduction of Sub-Decree on Tax Incentives for Voluntary Registration of Small and Medium Enterprises
Document Number: ៥០២ សហវ.ប្រក
Issue Date: April 25, 2017
Status: Valid
KH
Prakas on classification of the tax compliance
Document Number: ១៥៣៦ សហវ.ប្រ
Issue Date: December 23, 2016
Status: Valid
KH
Prakas on the Implementation of Provision for Doubtful Debts of Domestic Banks
Document Number: ១៥៣៥ សហវ.ប្រក
Issue Date: December 23, 2016
Status: Valid
KH
Prakas on the Change of Date for Filing Monthly Tax Returns
Document Number: ១៥៣៩ សហវ.ប្រក
Issue Date: December 23, 2016
Status: Valid
KH
Prakas on the Tax Obligations of Multi-Project Enterprises
Document Number: ១១២៧ សហវ.ប្រក
Issue Date: October 11, 2016
Status: Valid
KH
Prakas on the Tax Incentives for the Educational Institutions
Document Number: ៩០៤ សហវ.ប្រក
Issue Date: August 8, 2016
Status: Abrogated
KH
Prakas on the Collection of Tax on Means of Transportation for 2016
Document Number: ៧១០សហវ.ប្រក
Issue Date: June 16, 2016
Status: Abrogated
KH