Prakas No.312SHV.BrK on VAT on Importing and Supplying Agricultural Seeds

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 agricultural products such as fertilizer, plant seeds, veterinary medicines, animal feeds, breeding stocks, small tractors and spare parts, and miscellaneous agricultural machinery are exempt from VAT.

Prakas 312. VAT on Agricultural seeds