Cambodia: Guidance related to public lighting tax, VAT, and patent tax
New guidance related to public lighting tax, VAT, and patent tax
New guidance related to public lighting tax, VAT, and patent tax
The KPMG member firm in Cambodia prepared a May 2024 report regarding new guidance related to public lighting tax (PLT), value added tax (VAT), and patent tax:
- Prakas No. 168 MEF.Prk.GDT (dated 20 March 2024), providing further clarifications on the rules and procedures for implementing the PLT–effective 1 April 2024
- Sub-Decree No. 49 SD.Prk (dated 11 March 2024) on VAT, updating VAT Sub-Decree no 114 (dated 24 December 1999) and reflecting changes introduced under the 2023 New Law on Taxation (including the rules on VAT on electronic commerce (e-commerce) under VAT Sub-Decree no. 64 (dated 8 April 2021))–effective 11 March 2024
- Sub-decree No. 47 SD.Prk (dated 11 March 2024), providing the patent tax rates—effective 11 March 2024
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