Ministry of Economy and Finance

General Department of Taxation
Hotline 1277
No Document Number Issue Date Title Download Status
1 011 MEF.S.N.N.GDT June 29, 2026 Instruction on the Control of Alcoholic Products and Sugar-Sweetened Beverages KH Valid

2 006 MEF.S.N.N.GDT April 3, 2026 Instruction on VAT Exemption as State Burden on the supply of Diesel and LPG Products KH Valid

3 10750 GDT March 26, 2026 Instruction on Procedures for Filing Capital Gains Tax Through Online KH Valid

4 003 MEF.S.N.N.GDT March 20, 2026 Instruction on Value Added Tax Relief Measures for the Supply of Petroleum Products (Regular Gasoline and Diesel) KH Valid

5 3660 GDT January 30, 2026 Instruction on strengthening the implementation of invoicing rules for Business Activities of International waterways transportation of Goods KH Valid

6 076 GDT January 2, 2026 Instructure on the procedure for requesting state-funded VAT incentives for the supply of goods and services KH Valid

7 022 MEF.SNN.GDT December 31, 2025 Instruction on Implementation of Capital Gains Tax KH Valid

8 37706 GDT December 2, 2025 Instruction on the procedures for tax declaration of transactions incurred and recorded in accounting prior to payment in e-Filing system KH Valid

9 37705 GDT December 2, 2025 Instruction on the procedures for recording and declaring transactions incurred and recorded in accounting prior to payment KH Valid

10 35495 GDT November 17, 2025 Instruction on the Classification of Income for Qualified Investment Projects (QIPs) during Tax Holiday and Tax Incentive Period KH Valid

11 29722 GDT September 12, 2025 Instruction on the Procedures for Implementing Tax Incentives under the Special Program to Promote Investment in Preah Sihanouk Province KH Valid

12 26439 GDT August 22, 2025 Instruction on Administrative Measures for Failure to Comply with the Second Notification Letter of Incorrect Tax Return KH Valid

13 23869 GDT August 4, 2025 Instruction on DTA Implementation Management System KH Valid

14 23862 GDT August 4, 2025 Instruction on the implementation of Capital Gain Tax under DTA. KH Valid

15 22522 GDT July 22, 2025 Instruction on the classification of fixed assets for depreciation of building structures and computer software KH Valid

16 20814 GDT July 7, 2025 Instructions on Procedure to Applying for Recognition as agent for Supplying Goods or Services on behalf of Principle Enterprise via Tax Certificate Management System KH Valid

17 20827 GDT July 7, 2025 Instructure on the procedure for requesting state-funded VAT incentives for the supply of goods and services KH Abrogated

18 19116 GDT June 20, 2025 Instruction on Tax Obligation For Board of Director Member or Company Director KH Valid

19 19145 GDT June 20, 2025 Instruction on The Procedure for the Declaration of Tax on Income of Non-resident taxpayers engaged in International Transport of Goods by Waterways in the e-Filing System. (Chinese Language) KH EN Valid

20 19145 GDT June 20, 2025 Instruction on The Procedure for the Declaration of Tax on Income of Non-resident taxpayers engaged in International Transport of Goods by Waterways in the e-Filing System. KH EN Valid

Instruction on the Control of Alcoholic Products and Sugar-Sweetened Beverages
Document Number: 011 MEF.S.N.N.GDT
Issue Date: June 29, 2026
Status: Valid
KH
Instruction on VAT Exemption as State Burden on the supply of Diesel and LPG Products
Document Number: 006 MEF.S.N.N.GDT
Issue Date: April 3, 2026
Status: Valid
KH
Instruction on Procedures for Filing Capital Gains Tax Through Online
Document Number: 10750 GDT
Issue Date: March 26, 2026
Status: Valid
KH
Instruction on Value Added Tax Relief Measures for the Supply of Petroleum Products (Regular Gasoline and Diesel)
Document Number: 003 MEF.S.N.N.GDT
Issue Date: March 20, 2026
Status: Valid
KH
Instruction on strengthening the implementation of invoicing rules for Business Activities of International waterways transportation of Goods
Document Number: 3660 GDT
Issue Date: January 30, 2026
Status: Valid
KH
Instructure on the procedure for requesting state-funded VAT incentives for the supply of goods and services
Document Number: 076 GDT
Issue Date: January 2, 2026
Status: Valid
KH
Instruction on Implementation of Capital Gains Tax
Document Number: 022 MEF.SNN.GDT
Issue Date: December 31, 2025
Status: Valid
KH
Instruction on the procedures for tax declaration of transactions incurred and recorded in accounting prior to payment in e-Filing system
Document Number: 37706 GDT
Issue Date: December 2, 2025
Status: Valid
KH
Instruction on the procedures for recording and declaring transactions incurred and recorded in accounting prior to payment
Document Number: 37705 GDT
Issue Date: December 2, 2025
Status: Valid
KH
Instruction on the Classification of Income for Qualified Investment Projects (QIPs) during Tax Holiday and Tax Incentive Period
Document Number: 35495 GDT
Issue Date: November 17, 2025
Status: Valid
KH
Instruction on the Procedures for Implementing Tax Incentives under the Special Program to Promote Investment in Preah Sihanouk Province
Document Number: 29722 GDT
Issue Date: September 12, 2025
Status: Valid
KH
Instruction on Administrative Measures for Failure to Comply with the Second Notification Letter of Incorrect Tax Return
Document Number: 26439 GDT
Issue Date: August 22, 2025
Status: Valid
KH
Instruction on DTA Implementation Management System
Document Number: 23869 GDT
Issue Date: August 4, 2025
Status: Valid
KH
Instruction on the implementation of Capital Gain Tax under DTA.
Document Number: 23862 GDT
Issue Date: August 4, 2025
Status: Valid
KH
Instruction on the classification of fixed assets for depreciation of building structures and computer software
Document Number: 22522 GDT
Issue Date: July 22, 2025
Status: Valid
KH
Instructions on Procedure to Applying for Recognition as agent for Supplying Goods or Services on behalf of Principle Enterprise via Tax Certificate Management System
Document Number: 20814 GDT
Issue Date: July 7, 2025
Status: Valid
KH
Instructure on the procedure for requesting state-funded VAT incentives for the supply of goods and services
Document Number: 20827 GDT
Issue Date: July 7, 2025
Status: Abrogated
KH
Instruction on Tax Obligation For Board of Director Member or Company Director
Document Number: 19116 GDT
Issue Date: June 20, 2025
Status: Valid
KH
Instruction on The Procedure for the Declaration of Tax on Income of Non-resident taxpayers engaged in International Transport of Goods by Waterways in the e-Filing System. (Chinese Language)
Document Number: 19145 GDT
Issue Date: June 20, 2025
Status: Valid
KH EN
Instruction on The Procedure for the Declaration of Tax on Income of Non-resident taxpayers engaged in International Transport of Goods by Waterways in the e-Filing System.
Document Number: 19145 GDT
Issue Date: June 20, 2025
Status: Valid
KH EN