Tax Instruction VAT E-Commerce

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Commerce Cambodia

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February 12, 2022

សេចក្តីណែនាំលេខ ២០៥២២ អពដ ចុះថ្ងៃទី០៨ ខែធ្នូ ឆ្នាំ២០២១ ស្តីពីការអនុវត្តអាករលើតម្លៃបន្ថែមចំពោះប្រតិបត្តិការពាណិជ្ជកម្មតាមប្រព័ន្ធអេឡិចត្រូនិក

INSTRUCTION ON IMPLEMENTING THE VALUE ADDED TAX ON E-COMMERCE TRANSACTIONS

In accordance with the Sub-Decree No. 65 ANKr.BK dated 08 April 2021 on Implementing the Value Added Tax (VAT) on E-Commerce and Prakas No. 542 MEF.PK dated 08 September 2021 on the Rules and Procedures for the Implementing the VAT on E-Commerce Transactions and with the purpose to ensure the efficiency, effectiveness, transparency, and to facilitate the taxpayers in fulfilling their tax obligations fairly and effectively pursuant to the tax provisions in force, the General Department of Taxation (GDT) thereby issues the following instructions:

(English version: Unofficial Translation)

20522-GDT-Instruction-VAT-E-Commerce-Khmer Download

20522-GDT-Instruction-VAT-E-Commerce-English Download

542-MEF-Prakas-VAT-E-Commerce-Khmer Download

542-MEF-Prakas-VAT-E-Commerce-English Download

Sub-Decree-65-VAT-E-Commerce-khmer Download

65-Subdegree-VAT-E-Commerce-English Download

GDT, MEF

Commerce Cambodia

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