| Title | Prakas No. 455 on Tax Agency Service |
| Type | Regulation |
| Issuing Agency | Ministry of Economy and FinanceMinistry of Economy and Finance |
| Issuing Date | 12/04/2013 |
No English translation available
| Name | Type | Agency | Description | Comments | Law | Validity |
|---|---|---|---|---|---|---|
| Licensing requirement for tax agency | Licensing (based on qualifications / education) | Ministry of Economy and Finance | Tax agency is required to obtain license with level of education as stipulated in Art. 4, 5 and 6, and pass the examination | - | Prakas No. 455 on Tax Agency Service | 12/04/2013 |
| Licensing requirement for tax agency | Licensing (based on experience, track record, technical requirements, and/or other) | Ministry of Economy and Finance | Tax agency is required to obtain license with level of experiences and qualification as stipulated in Art. 7 | - | Prakas No. 455 on Tax Agency Service | 12/04/2013 |
| Nationality or residency requirement for tax agency | Nationality and Residency Requirements (for senior personnel) | Ministry of Economy and Finance | Tax agency must be Cambodian nationality or have residency in Cambodia | - | Prakas No. 455 on Tax Agency Service | 12/04/2013 |
| Procedures for obtaining license for tax agency | Procedure | Ministry of Economy and Finance | The procedures for obtaining license as tax agency are stipulated in Art. 5, 6, 7, 8 | - | Prakas No. 455 on Tax Agency Service | 12/04/2013 |
| Scope of service provided by tax agency | Numerical restrictions (operation / output) | Ministry of Economy and Finance | The services offered by tax agency are limited to scope defined under Art. 9 | - | Prakas No. 455 on Tax Agency Service | 12/04/2013 |
| License fee for tax agency | Numerical restrictions (duration license) | Ministry of Economy and Finance | The licenses fees of tax agency are defined in Art. 14 | - | Prakas No. 455 on Tax Agency Service | 12/04/2013 |
| License duration for tax agency | Numerical restrictions (duration license) | Ministry of Economy and Finance | The licenses of tax agency are limited to 2 years | - | Prakas No. 455 on Tax Agency Service | 12/04/2013 |
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