This sub-decree aims to promote the development of the petroleum sector in the Kingdom of Cambodia.
This sub-decree aims to provide special tax incentives to taxpayers who operate petroleum operations in Block A “A” of the Petroleum Agreement in accordance with Article 152 of the Fiscal Law, as amended by the Finance Law. For the 2018 administration, promulgated by Royal Kram No. NS / RKAM / 1217/019, dated December 9, 2017. This special tax concession aims to resolve the inconsistency between the provisions of the tax law and the terms of the Petroleum Agreement between the Royal Government of Cambodia and the taxpayers operating oil in Block A “A”, which took place on 23 August. 2017.
The special tax preferences set out in this sub-decree are granted only to taxpayers who operate petroleum operations in block A “A” of the following petroleum agreements, referred to as “taxpayers”. According to the laws and regulations related to the taxes and duties of the King of Cambodia.
Sub degree on Tax Incentive of Oil Industry Download