CAMFEBA

2021

• NA

2020

• RK No.038_20 on Financial Management 2021 [KH]

2019

• RK No.025_19 on Laws on Financial Management 2020 [KH]

2018

• RK No.017_18 on Laws on Financial Management 2019 [KH]

2017

• RK No.019_17 on Laws on Financial Management 2018 [KH]

2016

• RK No.019_16 on Laws on Financial Management 2017 [KH]

2015

• RK No.016_15 on Laws on Financial Management 2016 [KH]

2014

• NA

2013

• NA

2012

• NA

2011

• NA

2010

• NA

2009

• RK No.0609_09 on Law Amendment of Law on Finance 2009 [KH]
• RK No.1208_09 on Taxation of Law on Finance 2010[KH]
• RK No.1605_09 on Prioritzation to Except Tax of Profitability to Investment of Law on Finance 2009[KH]

2008

• NA

2007

• NA

2006

• RK No.1206_06 on Law on Amedemend of Articles of Law of Finance 2007 [KH]

2005

• NA

2004

• NA

2003

• RK No.009_03 Law on Amendment of Law of Investment in Cambodia 2003 [KH]
• RK No.010_03 Law on Amendment of Law of Taxation 2003_Updated[KH]

2002

• NA

2001

• RK No.1201_01 on Law on Amendmend of Article 23 of Chapter 9 in Law on Finance [KH]

2000

• RK No.12_00 on Law on Finance Management of 2001 [KH]

1999

• NA

1998

• NA

1997

• NA

2022 (New)

• SD No.196_22 on Annual Taxable Income and Monthly Taxable Salaries [KH] [EN] (New)

2021

• SD No.65_21 on Implementation of Value Added Tax on Online Business [KH]

2020

• SD No. 09_20 Annual Income & Tax on Salary [KH] [EN]
• SD No.208_20 on the Adjustment of Tax and Custom rate on specific goods[KH]

2019

• NA

2018

• SD No.124_18 on Tax Incentives for SME in priority sector [KH]

2017

• SD No.27_17 on Rules and Procedure on Exemption of Registration Tax [KH]

2016

• SD No.55_16 on Amendment of art 56 of Sub Decree 144 on VAT [KH]

2015

• NA

2014

• NA

2013

• NA

2012

• NA

2011

• NA

2010

• NA

2009

• NA

2008

• SD No.134_08 on Putting GDT, and National Treasury of Ministry of Economy and Finance to General Department and National Treasury GDT and Nation Treasury Under the Ministry of Economy and Finance [KH]

2007

• NA

2006

• NA

2005

• NA

2004

• NA

2003

• NA

2002

• NA

2001

• NA

2000

• NA

1999

• SD No.114_99 on Value Added Tax [KH]

1998

• NA

1997

• NA

2022 (NEW)

• PK No.009_22 on Tax Exemption of Daily Basic Goods for Citizen[KH] (NEW)

2021

• PK No.543_21 on Tax on Salary [KH][ENG]

• PK No.009_21 on Determination of Tax Pay via Self Decleration regime[KH]
• PK No.010_21 on Obligaton of Placing Measure Equipment of Beer and Beverage in Local Enteprise[KH](NEW)
• PK No.104_21 on DTA_Malay and Korea[KH]
• PK No.193_21 on Rules and Procedures of Collecting Patent Tax[KH]

2020

• PK No.962_20 on Tax Debt Management [KH]
• PK No.525_21 on Implementing Withholding Tax for Loan from Local and Abroad for Bank and MFI [KH]
• PK No.319_20 on Tax Measure to decrease impact of Textile and Garment [KH]
• PK No.346_20 on Tax on Capital Gains [KH]
• PK No.701_20 on Registration and Updating with GDT [KH]
• PK No.346_20 on Tax on Capital Gains [KH]

2019

• NA

2018

• PK No.025_18 on the Amendment of Classification of Taxpayers under Self-assessment Regime [KH][ENG]
• PK No.198_18 on Patent-Tax Collection[KH]

2017

• NA

2016

• PK No.496_16 on Tax Registration [KH]
• PK No.273_16 on the Collection of the Stamp Duty [KH]

2015

• NA

2014

• PK No.664_14 on Tax on selected goods that under government expense [KH]
• PK No.1139_14 on Tax Registration with GDT [KH]
• PK No.548_14 on Tax Collection of Transportation for 2014 [KH]
• PK No.521_14 on the Implementation of SD No.150 on Revise the VAT Rate on Some Specials Product. [KH]
• PK No.313_14 on the Implementation on More Cost for Who Sign Contract to Provide Rice to Serve as Outside Rice Trading. [KH]
• PK No.312_14 on the Implementation on More Cost of Incoming Product, and Provide Some Product. [KH]
• PK No.311_14 on the Implementation on More Cost for Assisting Industrial or Who Sign Contract on Providing the Product. [KH]

2013

• PK No.735_13 on Stamp Tax Collection. [KH]
• PK No.455_13 on Service Agent of GDT. [KH]
• PK No.144_13 on Tax Collection on Every Transportation. [KH]
• PK No.001_13 on Basic Stamp Tax Collection on Every Transportation. [KH]

2012

• PK No.970_12 on The Public Service that Under the Scope of MOEF. [KH]
• PK No.389_12 on Exchange Rate on Tax for Real_Estate on 2012. [KH]
• PK No.042_12 on Tax Collection of the Every Transportation of 2012. [KH]

2011

• PK No.1225_11 on Property of Tax Exemptions for 2011 for Some Sangkats in Phnom Penh. [KH]
• PK No.1004_11 on Modification, Supplementation of Documents in the Application Form for Registration. [KH]
• PK No.779_11 on the Tax Encouragement for Growing Rice, Rice Collection, and Rice Production. [KH]
• PK No.659_11 on Contribution of Charity. [KH]
• PK No.614_11 on Allowing to use the Regulations that Revise on Operation Procedures of Clarification of Product of Commercial. [KH]
• PK No.383_11 on Tax Collection of the Transportation for 2011. [KH]
• PK No.371_11 on Costs of Tax on Real_Estate. [KH]

2010

• PK No.494_10 on Creating the Arbitration Council to Value the Real Estate on Tax Real Estate. [KH]
• PK No.493_10 on Tax Collection on Real Estate. [KH]
• PK No.461_10 on Tax Collection of the Transportation. and every Transportation. [KH]

2009

• NA

2008

• NA

2007

• PK No.1481_07 on Tax Year. [KH]

2006

• NA

2005

• NA

2004

• NA

2003

• PK No.__03 on Tax Profit. [KH]
• PK No.1173_03 on Tax on Salary. [KH]
• PK No.506_02 on Implementation on Tax Exemption Payment on Profit. [KH]
• PK No.303_01 on the Implementation on the VAT of Product, and Import Product. [KH]
• PK No.1031_98 on Value Added Tax. [KH]

2002

• PK No.506_02 on Implementation on Tax Exemption Payment on Profit. [KH]

2001

• PK No.303_01 on the Implementation on the VAT of Product, and Import Product. [KH]

2000

• NA

1999

• NA

1998

• PK No.1031_98 on Value Added Tax. [KH]

1997

• NA

2021

• NA

2020

• NA

2019

• DEC No.059_19 on Organizing Joint Working Group of Business Registration Platform through IT Platform [KH]

2018

• NA

2017

• NA

2016

• DEC No.04_16 on Registration Tax Exemption of Ownership Transfer in Family [KH]

2015

• NA

2014

• NA

2013

• NA

2012

• NA

2011

• NA

2010

• NA

2009

• NA

2008

• NA

2007

• NA

2006

• NA

2005

• NA

2004

• NA

2003

• NA

2002

• NA

2001

• NA

2000

• NA

1999

• NA

1998

• NA

1997

• NA

2021

• NA

2020

• CR No.002_20 on Tax Exemption on Payment of Seniority Indemnity from 2020 [KH][ENG]

CR No.003_19 on Tax Exemption on Payment of Seniority Indemnity from 2019 [KH][ENG]

• NA

2018

• NA

2017

• CR NO.007_17 on Benefit Gain from Tax Compliance Evaluation [KH]

2016

• CR No.015_16 on Implementing New Tax Regime for Cigarette [KH]
• CR No.011_16 on MoEF-Other Benefits. [KH]

2015

• NA

2014

• CR No.009_14 on Tax on Salary for Civil Servant [KH]

2013

• CR No.1707_13 on Instruction on Tax Determination for Loan without Interest or with Interest Lower or Higher than Market Interest Rate. [KH][ENG]

2012

• NA

2011

• CR No.011_11 on PK No.383 dated 03.06.2011 on MOEF. [KH]

2010

• NA

2009

• NA

2008

• NA

2007

• CR No.004_07 on the Implementation of Patent. [KH]

2006

• NA

2005

• CR No.004_05 on Compensation of VAT. [KH]

2004

• NA

2003

• NA

2002

• NA

2001

• NA

2000

• NA

1999

• NA

1998

• NA

1997

• NA

2022 (NEW)

• INS No.1280_22 on Rules and Procedures for VAT Correction after Issuance Invoice [KH] (NEW)

2021

• INS No.20522_21 on Implementing VAT on E Commerce [KH]
• INS No.15024_21 on Duty to Install Beer and Non-alcoholic Beverage Measuring Equipment of Local Production Enterprises [KH]
• INS No.12524_21 on Implementing of the Management System for Requesting Tax Certificates [KH]
• INS No.7179_21 on Procedure of Sending Application Document to GDT or Provincial-Khan tax branch through E-Documents Submission System [KH]
• INS No.4091_21 on Implementing of Instructions for Completing the Income Tax Return[KH]
• INS No.12959_21 on Recognizing Eevenue and Expense for Rubber Business[KH]

2020

• INS No.15301_20 on Application of Value Added Tax on Sale of Long-Term Tangible Assets [KH]
• INS No.3140_21 on Implemenation of E_Filling system on Income tax [KH]
• INS No.006_20 on tax on salary[KH]
• INS No.003_20 on E Filing for Tax Payer[KH]
• INS No.002_20 on Provision of Identification Number of Investments Through Online System. [KH]

2019

• INS No.18382_19 on Authorizing to Pay Tax Debts in Installment [KH]
• INS No.27617_19 on Using of Exchange Rates for Taxpayers under Self-declaration Regime [KH]
• INS No.27892_19 on Using of Document Tracking Management System for Tax Officials [KH]

2018

• INS No.002_18 on Implementation of New Rate Tax on Salary for 2018. [KH][ENG]

2017

• NA

2016

• INS No.017_16 on the Implementation on Tax on Salary for 2017[EN]
• INS No.4108_16 on Procedure of transfer of enterprise management from Tax authority to another Tax authority of GDT. [KH]

2015

• INS No.002_15 on Implementation of tax on salary. [KH]

2014

• NA

2013

• NA

2012

• NA

2011

• NA

2010

• NA

2009

• NA

2008

• NA

2007

• NA

2006

• NA

2005

• NA

2004

• NA

2003

• NA

2002

• NA

2001

• NA

2000

• NA

1999

• NA

1998

• NA

1997

• NA

2023 (NEW)

• NF No 4549 23 on Reminder of the Obligation to Register for VAT [KH][ENG] (NEW)

2022

• NF No.776_22 on Delaying Implementation of PK No.552 on VAT for E Commerce [KH]
• NF No.1102_22 on Measure against Enterprise Wrongly Implementing E_Filling [KH]
• NF No.1265_22 on Submitting of Tax on Salary Declaration for 2021 [KH]
• NF No.2845_22 on Interest Rate of Loan in 2021 [KH]
• NF No.4577_22 on Postponement of Tax on Capital Gain [KH]

2021

• NF No.16160_21 on Postponement of Property Tax payment for 2021 until 31 October 2021 [KH]
• NF No.7175_21 on Delay of Monthly Tax for March [KH]

2020

• NF No.3218_20 on Implementing of Prakas No. 723 MEF on the Rules of Using the Invoice [KH]
• NF No.22081_20 on the delay of implementation of E-Filling [KH]
• NF No.17083_20 on the Request and Receive the Certificate of Encouragement from GDT for Small and Medium Tax Payers in Priority Area. [KH]

2019

• NA

2018

• NA

2017

• NF No.1219_17 on Delay Payment Tax 2017. [KH]

2016

• NF No.21588_16 on Tax Declaration of Tax Profit for 2016. [KH]
• NF No.20315_16 on Delay Tax Payment for Real_Esate in 2016. [KH]
• NF No.6975_16 on Postponement of the Deadline for Filing Declarations and Paying Taxes. [KH]
• NF No.5445_16 on Postponement of the Deadline for Filing Declarations and Paying Taxes. [KH]
• NF No.4304_16 on Delay for Patent Tax Payment. [KH]
• NF No.4227_16 on Implementing Special Tax Rate Adjustments on Some Domestically Produced Goods. [KH]
• NF No.3871_16 on Postponement of the Date Set to Submit the Letter and Pay Tax for the Taxable Office on a Regular Basis. [KH]

2015

• NF No.7447_15 on Update Information for Enterprises Tax Department. [KH]
• NF No.2439_15 on Filling Application form for New Company Registration and Update Company Info (form 101). [KH]
• NF No.286_15 on the Declaration Letter, and Patent 2015. [KH]
• NF No.048_15 on the Implementation of Tax on Salary. [KH]

2014

• NF No.3912_14 on 3rd Delay to do a Payment for Tax for 2014. [KH]
• NF No.3466_14 on 2nd Delay to do a Payment for Tax for 2014. [KH]
• NF No.3388_14 on the Obligations to Register, and Pay for GDT. [KH]
• NF No.3056_14 on the Delay to Pay for Tax of Real_Estate. [KH]
• NF No.2955_14 on the Second Remind to Pay for Tax. [KH]
• NF No.2165_14 on the Reminder of Paying Tax for Real_Estate for 2014. [KH]
• NF No.1179_14 on the Implementation to Collect the Tax in 2014. [KH]
• NF No.1166_14 on Postponement of the Deadline for Filing Declarations and Paying Taxes. [KH]
• NF No.815_14 on the Document Providing and Declaration Letter, and Tax Declaration. [KH]
• NF No.752_14 on the Declaration Letter and Patent 2004. [KH]
• NF No.635_14 on the Obligations to Submit the Declarations Letter on Tax. [KH]
• NF No.215_14 on the Procedure to Close the Enterprise and Clear all Tax Invoices. [KH]
• NF No.151_14 on Enterprise Interest Expense Determination. [KH]

2013

• NF No.2379_13 on Using the E-Systems to Provide Information to Who is Holding Taxes. [KH]
• NF No.2298_13 on the Filing of Income Tax Return for the Tax year 2013. [KH]
• NF No.2172_13 on the Reminder of Using the Invoice. [KH]
• NF No.1734_13 on Obligations to Register with GDT for Business, and Organization. [KH]
• NF No.1728_13 on Tax Payment for Every Construction. [KH]
• NF No.1721_13 on the Delay to Pay for the Tax 2013. [KH]
• NF No.1707_13 on the Stipulate of Tax on Every Interest. [KH]
• NF No.1354_13 on the Reminder of Tax Payment for 2013. [KH]
• NF No.1353_13 on the Collection of Tax of Every Transportation for 2013. [KH]
• NF No.1070_13 on Tax Determination for Loan Without Interest or with Interest Low or Higher than Market Interest Rate_GDT. [KH]
• NF No.677_13 on the Reminder to Pay for Tax of Every Transportation for 2013. [KH]
• NF No.676_13 on the Reminder to Pay for Tax of Real_Estate, and To Inspect Som Have not Pay for Tax Yet. [KH]
• NF No.514_13 on to Submit the Declaration Letter on Tax, and Profit for 2013. [KH]
• NF No.010_13 on the Delay to Pay for Tax on Every Kinds of Transportation. [KH]
• NF No.005_13 on the Collection of tax on Every Transportation_2013. [KH]

2012

• NF No.__12 on Vehicle Tax 2012 Delay[KH]
• NF No.006_12 on Collection Tax of Every Transportation[KH]
• NF No.022_12 on Submit a Declaration and Pay Tax of Real_Estate[KH]
• NF No.023_12 on Revise the Tax Payment for State[KH]
• NF No.186_12 on the Name List to Work in GDT[KH]
• NF No.238_12 on Creating the New GDT Stamp[KH]
• NF No.323_12 on The Self-Declared Taxpayer Must File the Tax to the Tax Administration on the Declaration and Pay Tax on any Taxable Annual Profit[KH]
• NF No.366_12 on Changing the Address of the Old GDT From Risey Keo[KH]
• NF No.386_12 on Pushing of Collection on Tax of Every Transportation[KH]
• NF No.437_12 on Compensation, and Penalties to Both Parties[KH]
• NF No.943_12 on the Reminder to Pay for Tax[KH]
• NF No.947_12 on Allowing the Workers, After Finished the Holidays to Back to Work[KH]
• NF No.1159_12 on Printing the Tax Sign on Every Transportation[KH]
• NF No.1393_12 on the Delay of Tax Payment for 2012[KH]
• NF No.1503_12 on the Delay of Tax Payment until December of 2012[KH]
• NF No.1738_12 on Strengthening the Payment for Tax[KH]

2011

• NF No.030_11 on the Tax Delay Payment for Real_Estate in 2011 [KH]
• NF No.346_11 on the Market Interest Rates for Loans[KH]
• NF No.1522_11 on the Table of Enrollment to GDT[KH]

2010

• NA

2009

• NA

2008

• NA

2007

• NA

2006

• NA

2005

• NA

2004

• NA

2003

• NA

2002

• NA

2001

• NA

2000

• NA

1999

• NA

1998

• NA

1997

• NA

2021

• Letter No.7720_21 on Facilitation of the procedures for filing declarations and paying taxes for March[KH] [EN] (NEW)

2020

• Letter No.24095_20 on Postpone of Implementation of PK No.346 [KH]
• Letter No.15378_20 on Clarification on Tax of Damage Payment[KH]

2019

• NA

2018

• NA

2017

2016

• NA

2015

• NA

2014

• NA

2013

• NA

2012

• NA

2011

• NA

2010

• NA

2009

• NA

2008

• NA

2007

• NA

2006

• NA

2005

• NA

2004

• NA

2003

• NA

2002

• NA

2001

• NA

2000

• NA

1999

• NA

1998

• NA

1997

• NA