This Taxation Law consists of 142 Articles divided into 6 Chapters: Provisions For The Tax On Profit (I); Provisions For the Tax On Salary (II); Provisions For The Tax On Value Added (III); Amendments To The Finance Act Of 1994 And To The Amendments To the Finance Act Of 1995 (IV); Provisions On Tax Rules and Procedures (V); Closing Provlsions (VI). From 1 January 1998 onward, shall be established a Tax on Value Added on taxable supplies for the benefit of the State budget. By the provisions of Chapter V there shall be established the rights and obligations of the taxpayer and the tax· administration, procedures for the review of tax paid, procedures for resolving disputes, tax penalties.
Cambodia · 1997-01-08