Tax Instruction VAT E-Commerce

សេចក្តីណែនាំលេខ ២០៥២២ អពដ ចុះថ្ងៃទី០៨ ខែធ្នូ ឆ្នាំ២០២១ ស្តីពី​ការ​អនុវត្ត​អាករ​លើតម្លៃ​បន្ថែម​ចំពោះ​ប្រតិបត្តិការ​ពាណិជ្ជកម្ម​តាម​ប្រព័ន្ធ​អេឡិច​ត្រូនិក

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)