Taxation Laws And Regulations

RESOURCE CENTER

To keep members with the up-to-date information, CAMFEBA provides a responsive tool allowing our members to access to legal database regarding the recent regulations on the tax-related matter. And this legal database will offer the informative, with a variety of timely, relevant regulations including both Khmer and translated English language.

  • Royal Kram (Preah Reach Kram)

    • 2020

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    • 2019

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    • 2018

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    • 2017

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    • 2016

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    • 2015

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    • 2014

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    • 2013

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    • 2012

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    • 2011

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    • 2010

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    • 2009

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    • 2008

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    • 2007

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    • 2006

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    • 1998

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    • 1997

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  • Sub Decree (Anu Kret)

    • 2020

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    • 2019

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    • 2018

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    • 2017

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    • 2016

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    • 2015

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    • 2014

      • NA
    • 2013

      • NA
    • 2012

      • NA
    • 2011

      • NA
    • 2010

      • NA
    • 2009

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    • 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

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    • 2004

      • NA
    • 2003

      • NA
    • 2002

      • NA
    • 2001

      • NA
    • 2000

      • NA
    • 1999

      • SD No.114_99 on Value Added Tax [KH]
    • 1998

      • NA
    • 1997

      • NA
  • Ministry Order (Prakas)

    • 2020

      • 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]
    • 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.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
  • Decision (Sech Kdei Sam Reach)

    • 2020

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    • 2019

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    • 2018

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    • 2017

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    • 2016

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    • 2015

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    • 2014

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    • 2013

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    • 2012

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    • 2011

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    • 2010

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    • 2009

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    • 2004

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    • 1999

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    • 1998

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    • 1997

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  • Circulation (Sarachor)

    • 2020

      • NA
    • 2019

      • NA
    • 2018

      • NA
    • 2017

      • NA
    • 2016

      • CR No.011_16 on MoEF-Other Benefits. [KH]
    • 2015

      • NA
    • 2014

      • NA
    • 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

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    • 2002

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    • 2001

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    • 2000

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    • 1999

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    • 1998

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    • 1997

      • NA
  • Instruction (Sech Kdei Nae Nam)

    • 2020

      • INS No.002_20 on Provision of Identification Number of Investments Through Online System. [KH]
    • 2019

      • NA
    • 2018

      • INS No.002_18 on Implementation of New Rate Tax on Salary for 2018. [KH][ENG]
    • 2017

      • NA
    • 2016

      • 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

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    • 2010

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    • 2009

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    • 2008

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    • 2007

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    • 2006

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    • 2005

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    • 2004

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    • 2003

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    • 2002

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    • 2001

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    • 2000

      • NA
    • 1999

      • NA
    • 1998

      • NA
    • 1997

      • NA
  • Notification (Sech Kdei Choun Dam Neng)(New)

    • 2020 (New)

      • NF No.22081_20 on the delay of implementation of E-Filling (New)[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

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    • 2011

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    • 2000

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    • 1999

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    • 1998

      • NA
    • 1997

      • NA
  • Ministry Administration Guideline(New)

    • 2020(New)

      • Letter No.24095_20 on Postpone of Implementation of PK No.346 (New)[KH]
    • 2019

      • NA
    • 2018

      • NA
    • 2017

    • 2016

      • NA
    • 2015

      • NA
    • 2014

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    • 2013

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    • 2012

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  • Other

    • Other

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