Cambodia Tax Updated

Sub degree on SMEs Tax Incentive

1. Purpose

This sub-decree aims to promote the development of small and medium enterprises to create jobs and Increase domestic production capacity.

2. Target

This sub-decree aims to determine the conditions for providing tax incentives.

3. Scope

The incentives set out in this sub-decree apply only to small and medium enterprises. Which is in the priority area as stated in article 5 of this sub-decree.

Sub degree on SMEs Tax Incentive  Download