Guidance from the General Department of Taxation provides that the owners of any type of transportation vehicle must file a tax return and remit payment of the “transportation tax”—an annual tax payable by vehicle owners. Filing and payment of the transportation tax is to be made during the period from 1 July to 30 November 2015.
Also, the Ministry of the Economy and Finance issued guidance providing that supplies of clean water for public consumption will be exempt from value added tax (VAT).
Read an August 2015 report [PDF 316 KB] prepared by the KPMG member firm in Cambodia: Technical Update
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