Cambodia: Supplemental guidance regarding VAT on tangible fixed assets

Guidance regarding the value added tax (VAT) treatment of tangible fixed assets

Guidance regarding the value added tax (VAT) treatment of tangible fixed assets

The General Department of Taxation (GDT) issued Instruction no. 12093 GDT (7 June 2022) to supplement existing guidance regarding the value added tax (VAT) treatment of tangible fixed assets that an enterprise has, but which have not been used for a period of more than one year in the conduct of the business.

Read a July 2022 report [PDF 144 KB] prepared by the KPMG member firm in Cambodia

 

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