Article 1. “Purpose”
This Parkas aims to promote and support the production and export of agricultural products in accordance with the policy of the Royal Government of Cambodia.
Article 2. “Goals”
This Parkas aims to suspend the payment of income tax exemption of cooperatives engaged in the business of producing and supplying locally or growing certain agricultural products.
Article 3. “Scope”
This Parkas applies to enterprises that produce, produce and supply locally or export certain agricultural products.
Article 4. “Definition”
For the purpose of this post, some agricultural products refer to rice, corn, soybeans, peppers, cashews, cassava and rubber.
Enterprises as stated in Article 3 of this Parkas are temporarily suspended from paying monthly income tax exemption for 5 years from January 2019 onwards.
Parkas on Postponed Implementation of Prepayment Tax on Agriculture Download