Prakas 464 on taxation for associations and NGOs

Speaker By:

Venue: CCC

Date: 15 Aug-15 Aug 2018

Time: 12:00 AM-12:00 AM

CCC is pleased to share you Prakas 464 on taxation for associations and NGOs in Khmer version and unofficial English translation. The Prakas dated on 12 April 2018, so some of you might receive it. The Prakas provides further instruction in tax compliance of associations and NGOs in accordance with the applicable taxation laws and regulations and LANGO.
 
 
Sub-Decree 17 provides small and medium enterprises (SME) tax incentive mechanism and encourage SME to voluntarily register. Sub-Decree 17 dated on 7 Feb 2017. Article 5 stated that SME who voluntarily register for tax during the year 2017 and 2018 shall receive two-year exemption from Tax on Profit...during the two-year exemption, SME will also be exempted from the Prepayment of Profit Tax and the Minimum Tax. Article 4 defines SME in term of annual taxable turnover. 

Documents

Prakas 464 Taxation for NGOs Khmer

Downloads

Prakas 464_taxation for NGOs_ENG

Downloads

Sub-Decree 17_ Eng ការ_លើកលែង_កាតព្វកិច្ច_ពន្ធដារ_សម្រាប់_សហ_គ្រាស_ធុន_តូច និង_មធ្យម_ ១៧ ១៨ English

Downloads

Sub-Decree 17_Khmer ការ_លើកលែង_កាតព្វកិច្ច_ពន្ធដារ_សម្រាប់_សហ_គ្រាស_ធុន_តូច និង_មធ្យម_ ១៧ ១៨ KHR

Downloads

Other Event Archives

ONLINE CCC MEMBERS MEETING

28 Apr-28 Apr 2021 Online Meeting (Link will later inform)

Psychological supports, pre-caution and prevention of COVID-19, and update on legal compliance of non-profit entity are among the main discussion topics of virtual CCC members meeting on 28 April 2021.

Read More

Taxation Obligation and TOI-E-Filing workshop

21 Dec-21 Dec 2023 Tonle Bassac II Restaurant

Read More

ICT learning forum

26 Jul-26 Jul 2024 Venue: (TBC), Phnom Penh

Read More

HR Learning Forum

18 May-18 May 2023 Diakonia Center

Read More

Guidelines on Partnership Mechanisms and Tools of the Development Cooperation and Partnerships Strategy (DCPS) 2019-2023

10 Jun-10 Jun 2019

The overarching objective of the Guidelines on Partnership Mechenisms and Tools of DCPS 2019-2023 is to implement DCPS for promotig partnerships with all development actors and ensuring transparency, accountability and development cooperation effectiveness.

Read More

Virtual Meeting Between CSOs and the United Nations Phnom Penh

02 Jun-02 Jun 2021 CCC

Virtual Meeting Between CSOs and the United Nations Phnom Penh.

Read More
Event Calendar
07 Sep 2026, HID Project Management Training
07 Sep 2026, National Dialogue on Progress in the Implementation of Labor Rights and Occupational Safety for Workers in the Banana and Rubber Agro-Industrial Sectors
11 Sep 2026, National Workshop on Tax Compliance for Associations and Non-Governmental Organizations (NGOs) and Social Enterprises
22 Sep 2026, From Dialogue to Action: Advancing Gender Equality and Safe Workplaces to support Cambodia’s LDC Graduation
02 Oct 2026, HR Learning Forum