VAT on the Disposal of Tangible Fixed Assets

On the 5th of May 2020 the General Department of Taxation (“GDT“) issued Instruction No. 11581 which provided guidelines on the implementation of VAT for those enterprises in Cambodia that dispose of tangible fixed assets. Just over a month later Instruction 11581 was replaced with Instruction 15301 also issued by the GDT on the 22nd of June 2020.


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