Based on Prakas No.268 MEF.TD.PrK, issued on 31 March 2000, Credit for input tax in respect of the business’s phone bill is only allowed for the enterprise’s desk phone in the inventory list. Hand phone’s bill is not allowed for VAT c
Prakas 006. Immovable property tax
Prakas No.599 SHV.BrK ,issued on 15 July 2009 on Enterprise expenses subject to withholding tax are allowed for deduction clarify that if a payment that is subject to withholding tax is made, to either resident or non-resident taxpayers and the withholdin
Prokas No.779 of Promotion of rice production and export of husked rice on 11 October 2011 focus on the incentives for enterprises growing/planting paddy rice, collecting/ purchasing rice, and producing husked rice for export as such as -VAT 0% will be de
All enterprises which made contribution Through CTN channel or Bayon television funds, to support Soldiers who were victims of the frontline battle and victims of the stampede at Kos Pich (Diamond Island), are allowed to claim a deduction when calculating
Prakas No.312SHV.BrK of VAT on agricultural seeds focuses on VAT exemption on agricultural seeds in order to promote agricultural activities for the purpose of opening market wider for investment and business in Cambodia. Agricultural inputs and/or raw ag
The Stamp Tax base for the right or transferring right of using vehicle and Other transportation Method have changed and shall follow the new Prakas No.001 SHV.BrK issued on 04 January 2013. all of the activities above are subject to 4% according to the t
