Article 1 : Purpose
This parkas aims to impose a burden on the state on value-added tax on basic food items to facilitate the daily lives of the people.
Article 2 : Goals
This post aims to identify a number of basic food items that are the subject of the imposition of value added tax is the responsibility of the state.
Article 3 : Scope
This Parkas is applicable to self-proclaimed taxpayers who work locally. Commodities that are the basic food for the livelihood of the people in the Kingdom of Cambodia.
Article 4 : Definition
For the purposes of this post, “Basic Food” refers to a number of product issues that Necessary for daily life as follows:
- Livestock meat includes beef, goat, sheep, pig, chicken, duck, although meat Fresh or processed by staining or roasting.
- All kinds of pet eggs, whether fresh or processed, canned or processed
- All kinds of freshwater and saltwater fish, including lobster, shrimp, crab and all kinds of spices, whether fresh or processed.
- All kinds of sugar that are not in the form of candy, all kinds of salt
Parkas on State VAT Implementation on Daily Food Supply Download