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What are the Rules for Implementing Value-Added Tax on Foreign E-commerce Activities in Cambodia?

Cambodia’s Prakas 542 provides the rules for implementing a value-added tax on non-resident foreign e-commerce suppliers. Prakas 542 also clarifies that the non-resident entity must register for VAT purposes in Cambodia and file for VAT returns if their turnover from the e-commerce activities reaches a certain threshold.

Source: aseanbriefing.com

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