The Prakas No.311 MEF.BrK on Implementation of VAT for supporting Industry or Contractor , which provide Goods or service for serving the export of the garment industry, textile industry and other industries, aims to facilitate the mechanism of value-added tax on the supply of some goods or services in order to encourage and promote export activity which is the priority of the Royal Government in economic development of the Kingdom of Cambodia. Supporting industry and contractor shall be granted preference as clearly stated in the Prakas below after the requirements are met.
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