Kingdom of Cambodia

Nation Religion King

 

Ministry of Economy and Finance

No. 303 SHV PD

 

PRAKAS

  On

the Implementation of the Value Added Tax on the Importation and the Supply on Certain Goods

 

Senior Minister

Minister of Economy and Finance

 

-   Referring to the Constitution of the Kingdom of Cambodia.

-   Referring to Reach Kret No. NS/RKT/1198/72 of November 30, 1998 on the Formation of the Royal Government of Cambodia.

-   Referring to Reach Kram No. 02/NS/94 of July 20, 1994 promulgating the Law on the Organization and Functioning of the Council of Ministers.

-   Referring to Reach Kram No.  NS/RKM/0196/18 of January 24, 1994 promulgating the Law on the Establishment of the Ministry of Economy and Finance.

-   Referring to Reach Kram No. NS/RKM/0297/03 of February 24, 1997 promulgating the Law on Taxation.

-   Referring to Anukret No. 114/ANK/BK of December 24, 1999.

-   Referring to Anukret No. 15/ANK/BK of February 7, 2001.

-   Pursuant to the annotation of Samdech Prime Minister of May 06, 2001 on the letter No 1494/SHV of May 04, 2001 of the Ministry of Economy and Finance.

 

IT IS HEREBY DECIDED

 

Article 1:

The Value Added Tax on the Importation and the Supply of certain merchandises for agricultural oriented purposes as below shall be borne by the State, such as:

 

A. All  types  of  fertilizers  including  fertilizer  for  agricultural  sector,  plants  consisted  of  chemical substances, physical and natural minerals.

B. All seed including:

1.  All types of seeds.

2.  Part of all types of seeds used for growing such as plants, roots, etc.

C. Vetenerian  medicine  including  all  types  of  medicines  for  preventive  care,  treatment  and  animal productivity.

D. Animal and additional animal fodder includes:

        1. all types of animal fodders to support the development of animal body;

        2. Additional animal fodders such as vitamin or other minerals.

     E.  Genus or species of animal includes:

     1. local animal species or genus

     2. wild animal species or genus

F.  Machineries and agricultural equipment’s including:

1.  Family agricultural iron buffalo (Plough) and spare parts

2.  Machinery for preparing animal feeding stuff.

3.  Poultry incubators and brooders and germination plant.

4.  Main water pump.

 

Article 2:

The Value Added Tax on the merchandises as stated in the above Article 1 which shall be borne by the State shall be recorded and calculated as monthly income and recorded under “Chapter 30” of the budget line expenditures as economic support of the State.

 

Article 3:

The General Secretariat of the Ministry of Economy and Finance, the Royal Government Delegate as Director of Customs and Excise Department, Chief of Cabinet of the Ministry of Economy and Finance, the Director of the Tax Department, and Directors of relevant Departments shall be responsible for implementing this Prakas in an effective manner from the date of its signature.