Article 1
This sub-decree aims to determine the types of activities and conditions that are subject to tax incentives in the securities sector as stated in Article 12 of the Law on Finance for Management 2010, promulgated by Royal Kram No. NS / RK. M / 1209/026, dated December 16, 2009.
Article 2
This sub-decree aims to encourage taxation to develop the securities sector in the Kingdom of Cambodia.
Article 3
This sub-decree applies in the Kingdom of Cambodia to:
- Companies / enterprises issuing and selling equity securities and / or bonds to the public, which are licensed by the Securities and Exchange Commission of Cambodia (CCHR) and listed on the Stock Exchange of Thailand.
- Public investors who hold and / or trade in securities, equity and / or securities Debts that are publicly traded and traded on the stock exchange.
For the purposes of this sub-decree, public investors include both resident and non-resident investors.
Anukret on Tax Incentives in Securities Sector Khmer Download