(Sub-Decree No. 170, dated 20 March 2024)
The Agricultural Sectors
This Prakas applies to the cultivation, production, local supply, or export of rice, corn, soybeans, pepper, cassava, cashew nuts, rubber, lentils Pailin, mango, bananas, as well as animal farm, aquaculture, and local palm oil products as raw materials for production and animal feed.
The State-Charge VAT
A).Local supply of goods or services to enterprises engaged in cultivation, production, local supply, or export of rice, corn, soybeans, pepper, cassava, cashew nuts, rubber, lentils Pailin, mango, bananas, animal husbandry, and aquaculture.
B). Supply of local palm oil products as raw material for animal feed production.
*The enterprise, which is the supplier as stated in the above paragraphs A and B, shall not be subject to VAT on its supply but is allowed to credit the VAT inputs which are relevant to their supply.
